{"id":5837,"date":"2026-04-24T11:58:07","date_gmt":"2026-04-24T04:58:07","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5837"},"modified":"2026-04-24T11:58:07","modified_gmt":"2026-04-24T04:58:07","slug":"cong-van-2584","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-2584\/","title":{"rendered":"C\u00f4ng v\u0103n 2584\/CT-QLTT: X\u1eed l\u00fd sai s\u00f3t h\u00f3a \u0111\u01a1n ho\u00e0n thu\u1ebf GTGT"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2584\/CT-QLTT v\u1eeba \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 22\/04\/2026 l\u00e0 v\u0103n b\u1ea3n then ch\u1ed1t h\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u1eed l\u00fd c\u00e1c sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/span><\/a><span style=\"font-weight: 400;\"> ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i. Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed \u0111ang trong giai \u0111o\u1ea1n n\u00e2ng c\u1ea5p v\u00e0 chuy\u1ec3n \u0111\u1ed5i sang H\u1ea3i quan s\u1ed1, vi\u1ec7c hi\u1ec3u r\u00f5 quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n theo v\u0103n b\u1ea3n n\u00e0y l\u00e0 \u0111i\u1ec1u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p kinh doanh h\u00e0ng ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa C\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c H\u1ea3i quan th\u00f4ng qua C\u00f4ng v\u0103n 2584\/CT-QLTT nh\u1eb1m th\u00e1o g\u1ee1 nh\u1eefng v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf khi d\u1eef li\u1ec7u tr\u00ean H\u1ec7 th\u1ed1ng mi\u1ec5n, gi\u1ea3m, ho\u00e0n, kh\u00f4ng thu thu\u1ebf \u0111i\u1ec7n t\u1eed g\u1eb7p sai l\u1ec7ch. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 h\u1ecd \u0111\u01b0\u1ee3c ho\u00e0n ti\u1ec1n thu\u1ebf m\u1ed9t c\u00e1ch thu\u1eadn l\u1ee3i khi xu\u1ea5t c\u1ea3nh. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh n\u00e0y gi\u00fap tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 gi\u1eef uy t\u00edn v\u1edbi kh\u00e1ch h\u00e0ng qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng tin nhanh d\u00e0nh cho nh\u00e0 qu\u1ea3n l\u00fd v\u1ec1 C\u00f4ng v\u0103n 2584\/CT-QLTT<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 2584\/CT-QLTT l\u00e0<\/b><span style=\"font-weight: 400;\"> v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a C\u1ee5c Thu\u1ebf d\u1ef1a tr\u00ean \u0111\u1ec1 xu\u1ea5t c\u1ee7a C\u1ee5c H\u1ea3i quan nh\u1eb1m x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp sai h\u00f3a \u0111\u01a1n GTGT ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf tr\u00ean Ph\u00e2n h\u1ec7 ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> Th\u1ed1ng nh\u1ea5t quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u gi\u1eefa c\u01a1 quan Thu\u1ebf v\u00e0 H\u1ea3i quan \u0111\u1ec3 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i khi c\u00f3 sai s\u00f3t th\u00f4ng tin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Applicable objects:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p b\u00e1n h\u00e0ng ho\u00e0n thu\u1ebf GTGT, c\u01a1 quan Thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 c\u00e1c Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> Ngay sau khi ban h\u00e0nh (th\u00e1ng 04\/2026) v\u00e0 \u00e1p d\u1ee5ng trong th\u1eddi gian ch\u1edd n\u00e2ng c\u1ea5p H\u1ec7 th\u1ed1ng H\u1ea3i quan s\u1ed1.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 2584\/CT-QLTT l\u00e0 g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_5839\" aria-describedby=\"caption-attachment-5839\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5839\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-ban-chat-phap-ly-cua-Cong-van-2584_CT-QLTT-la-gi.jpg\" alt=\"\u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 2584\/CT-QLTT l\u00e0 g\u00ec?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-ban-chat-phap-ly-cua-Cong-van-2584_CT-QLTT-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-ban-chat-phap-ly-cua-Cong-van-2584_CT-QLTT-la-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-ban-chat-phap-ly-cua-Cong-van-2584_CT-QLTT-la-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-ban-chat-phap-ly-cua-Cong-van-2584_CT-QLTT-la-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-ban-chat-phap-ly-cua-Cong-van-2584_CT-QLTT-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5839\" class=\"wp-caption-text\">\u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 2584\/CT-QLTT l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-2584-ct-qltt-2026-cua-cuc-thue-xu-ly-lap-sai-hoa-don-gia-tri-gia-tang-432914-d6.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2584\/CT-QLTT<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u1edbi m\u00e0 l\u00e0 m\u1ed9t v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c thi (Administrative guidance). N\u00f3 k\u1ebft n\u1ed1i c\u00e1c quy \u0111\u1ecbnh t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 123\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 70\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 t\u1ea1o ra m\u1ed9t l\u1ed9 tr\u00ecnh x\u1eed l\u00fd sai s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1eb7c th\u00f9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, <\/span><a href=\"https:\/\/thue.man.net.vn\/hoa-don-gtgt\/\"><span style=\"font-weight: 400;\">VAT invoice<\/span><\/a><span style=\"font-weight: 400;\"> ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf l\u00e0 m\u1ed9t lo\u1ea1i ch\u1ee9ng t\u1eeb k\u00e9p. N\u00f3 v\u1eeba \u0111\u00f3ng vai tr\u00f2 l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng, v\u1eeba l\u00e0 t\u1edd khai h\u1ea3i quan \u0111\u1ec3 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i s\u00e2n bay ho\u1eb7c c\u1ea3ng bi\u1ec3n. Do t\u00ednh ch\u1ea5t &#8220;hai trong m\u1ed9t&#8221; n\u00e0y, khi c\u00f3 sai s\u00f3t, vi\u1ec7c s\u1eeda \u0111\u1ed5i kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f2n ph\u1ea3i hi\u1ec3n th\u1ecb ch\u00ednh x\u00e1c tr\u00ean h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t c\u1ee7a H\u1ea3i quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf \u0111i\u1ec1u h\u00e0nh, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y nhi\u1ec1u k\u1ebf to\u00e1n th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa vi\u1ec7c s\u1eeda h\u00f3a \u0111\u01a1n th\u00f4ng th\u01b0\u1eddng v\u00e0 h\u00f3a \u0111\u01a1n ho\u00e0n thu\u1ebf. C\u00f4ng v\u0103n n\u00e0y kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng m\u1ecdi vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t quy tr\u00ecnh t\u1ea1i Kho\u1ea3n 13 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. \u0110i\u1ec3m m\u1edbi l\u00e0 s\u1ef1 li\u00ean th\u00f4ng d\u1eef li\u1ec7u: c\u01a1 quan H\u1ea3i quan s\u1ebd tr\u1ef1c ti\u1ebfp truy c\u1eadp H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan Thu\u1ebf \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu c\u00e1c m\u1eabu 04\/SS-H\u0110\u0110T ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf tr\u01b0\u1edbc khi k\u00fd ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 2584\/CT-QLTT trong qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 h\u1ea3i quan<\/b><\/h2>\n<figure id=\"attachment_5841\" aria-describedby=\"caption-attachment-5841\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5841\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-Cong-van-2584_CT-QLTT-trong-quan-tri-thue-va-hai-quan.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 2584\/CT-QLTT trong qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 h\u1ea3i quan\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-Cong-van-2584_CT-QLTT-trong-quan-tri-thue-va-hai-quan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-Cong-van-2584_CT-QLTT-trong-quan-tri-thue-va-hai-quan-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-Cong-van-2584_CT-QLTT-trong-quan-tri-thue-va-hai-quan-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-Cong-van-2584_CT-QLTT-trong-quan-tri-thue-va-hai-quan-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-Cong-van-2584_CT-QLTT-trong-quan-tri-thue-va-hai-quan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5841\" class=\"wp-caption-text\">Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 2584\/CT-QLTT trong qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 h\u1ea3i quan<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vai tr\u00f2 l\u1edbn nh\u1ea5t c\u1ee7a v\u0103n b\u1ea3n n\u00e0y l\u00e0 t\u00ednh minh b\u1ea1ch v\u00e0 s\u1ef1 li\u00ean th\u00f4ng. Tr\u01b0\u1edbc \u0111\u00e2y, khi doanh nghi\u1ec7p l\u1eadp sai h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, quy tr\u00ecnh s\u1eeda \u0111\u1ed5i th\u01b0\u1eddng r\u1ea5t l\u00fang t\u00fang v\u00ec h\u1ec7 th\u1ed1ng c\u1ee7a H\u1ea3i quan kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i t\u1eeb ph\u00eda Thu\u1ebf. C\u00f4ng v\u0103n 2584\/CT-QLTT \u0111\u00f3ng vai tr\u00f2 l\u00e0 chi\u1ebfc c\u1ea7u n\u1ed1i d\u1eef li\u1ec7u t\u1ea1m th\u1eddi nh\u01b0ng c\u1ef1c k\u1ef3 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, v\u0103n b\u1ea3n n\u00e0y l\u00e0 &#8220;kim ch\u1ec9 nam&#8221; \u0111\u1ec3 h\u1ecd gi\u1ea3i th\u00edch v\u1edbi kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i khi c\u00f3 s\u1ef1 c\u1ed1. Thay v\u00ec ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n m\u1ed9t c\u00e1ch th\u1ee7 c\u00f4ng v\u00e0 ph\u1ee9c t\u1ea1p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n thay th\u1ebf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh \u0111i\u1ec7n t\u1eed, sau \u0111\u00f3 d\u1eef li\u1ec7u s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c H\u1ea3i quan c\u00f4ng nh\u1eadn n\u1ebfu kh\u1edbp \u0111\u00fang th\u00f4ng tin h\u1ed9 chi\u1ebfu. \u0110i\u1ec1u n\u00e0y gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf t\u1ea1i c\u1eeda kh\u1ea9u, v\u1ed1n l\u00e0 nguy\u00ean nh\u00e2n ch\u00ednh g\u00e2y ra khi\u1ebfu n\u1ea1i c\u1ee7a kh\u00e1ch du l\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb g\u00f3c \u0111\u1ed9 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, h\u01b0\u1edbng d\u1eabn n\u00e0y gi\u00fap ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi gian l\u1eadn ho\u00e0n thu\u1ebf. Vi\u1ec7c y\u00eau c\u1ea7u H\u1ea3i quan \u0111\u1ed1i chi\u1ebfu m\u1eabu 04\/SS-H\u0110\u0110T (th\u00f4ng b\u00e1o sai s\u00f3t) \u0111\u1ea3m b\u1ea3o r\u1eb1ng ch\u1ec9 nh\u1eefng h\u00f3a \u0111\u01a1n th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u1ec7 tr\u00ean h\u1ec7 th\u1ed1ng Thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n tr\u1ea3 ti\u1ec1n t\u1eeb ng\u00e2n s\u00e1ch. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ec7m quan tr\u1ecdng tr\u01b0\u1edbc khi Vi\u1ec7t Nam ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng H\u1ea3i quan s\u1ed1 ho\u00e0n to\u00e0n t\u1ef1 \u0111\u1ed9ng v\u00e0o cu\u1ed1i n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp b\u1edfi C\u00f4ng v\u0103n 2584\/CT-QLTT?<\/b><\/h2>\n<figure id=\"attachment_5840\" aria-describedby=\"caption-attachment-5840\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5840\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-doi-tuong-nao-chiu-tac-dong-truc-tiep-boi-Cong-van-2584_CT-QLTT.jpg\" alt=\"Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp b\u1edfi C\u00f4ng v\u0103n 2584\/CT-QLTT?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-doi-tuong-nao-chiu-tac-dong-truc-tiep-boi-Cong-van-2584_CT-QLTT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-doi-tuong-nao-chiu-tac-dong-truc-tiep-boi-Cong-van-2584_CT-QLTT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-doi-tuong-nao-chiu-tac-dong-truc-tiep-boi-Cong-van-2584_CT-QLTT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-doi-tuong-nao-chiu-tac-dong-truc-tiep-boi-Cong-van-2584_CT-QLTT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-doi-tuong-nao-chiu-tac-dong-truc-tiep-boi-Cong-van-2584_CT-QLTT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5840\" class=\"wp-caption-text\">Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp b\u1edfi C\u00f4ng v\u0103n 2584\/CT-QLTT?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong kh\u00e2u v\u1eadn h\u00e0nh. Theo ph\u00e2n t\u00edch c\u1ee7a ch\u00fang t\u00f4i, c\u00f3 3 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh ch\u1ecbu \u1ea3nh h\u01b0\u1edfng:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t l\u00e0 c\u00e1c doanh nghi\u1ec7p b\u00e1n h\u00e0ng ho\u00e0n thu\u1ebf (Duty-free shops ho\u1eb7c c\u00e1c c\u1eeda h\u00e0ng b\u00e1n l\u1ebb c\u00f3 \u0111\u0103ng k\u00fd ho\u00e0n thu\u1ebf GTGT). Nh\u00f3m n\u00e0y ph\u1ea3i n\u1eafm v\u1eefng c\u00e1ch l\u1eadp M\u1eabu 04\/SS-H\u0110\u0110T v\u00e0 c\u00e1ch ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n thay th\u1ebf theo \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang, kh\u00e1ch h\u00e0ng c\u1ee7a h\u1ecd s\u1ebd kh\u00f4ng th\u1ec3 nh\u1eadn l\u1ea1i ti\u1ec1n thu\u1ebf khi xu\u1ea5t c\u1ea3nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 hai l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i mang h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd nh\u1eadp xu\u1ea5t c\u1ea3nh do n\u01b0\u1edbc ngo\u00e0i c\u1ea5p. D\u00f9 h\u1ecd kh\u00f4ng tr\u1ef1c ti\u1ebfp \u0111\u1ecdc c\u00f4ng v\u0103n n\u00e0y, nh\u01b0ng quy\u1ec1n l\u1ee3i c\u1ee7a h\u1ecd ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c b\u01b0\u1edbc trong C\u00f4ng v\u0103n 2584\/CT-QLTT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 ba l\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m c\u00e1c C\u1ee5c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 c\u00e1c Chi c\u1ee5c H\u1ea3i quan khu v\u1ef1c (I, II, XII, XIII). C\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu ch\u00e9o d\u1eef li\u1ec7u. S\u1ef1 th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c chi c\u1ee5c H\u1ea3i quan t\u1ea1i c\u00e1c c\u1eeda kh\u1ea9u qu\u1ed1c t\u1ebf nh\u01b0 N\u1ed9i B\u00e0i, T\u00e2n S\u01a1n Nh\u1ea5t hay \u0110\u00e0 N\u1eb5ng l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 quy tr\u00ecnh n\u00e0y v\u1eadn h\u00e0nh tr\u01a1n tru.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi \u0111i\u1ec3m c\u1ea7n \u00e1p d\u1ee5ng c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2584\/CT-QLTT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n k\u00edch ho\u1ea1t quy tr\u00ecnh x\u1eed l\u00fd theo v\u0103n b\u1ea3n n\u00e0y ngay khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i. C\u00e1c t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c n\u1ed9i dung v\u1ec1 ti\u1ec1n h\u00e0ng, thu\u1ebf su\u1ea5t v\u1eabn ch\u00ednh x\u00e1c. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n g\u1eedi M\u1eabu 04\/SS-H\u0110\u0110T \u0111\u1ebfn c\u01a1 quan thu\u1ebf v\u00e0 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi n\u1ebfu kh\u00e1ch h\u00e0ng ch\u1ea5p nh\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t v\u1ec1 th\u00f4ng tin h\u1ed9 chi\u1ebfu, qu\u1ed1c t\u1ecbch, s\u1ed1 hi\u1ec7u chuy\u1ebfn bay ho\u1eb7c c\u00e1c ch\u1ec9 ti\u00eau \u0111\u1ecbnh danh ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i tr\u00ean h\u00f3a \u0111\u01a1n ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf. \u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i x\u1eed l\u00fd \u0111\u1ec3 H\u1ea3i quan c\u00f3 c\u01a1 s\u1edf \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t v\u1ec1 s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t ho\u1eb7c quy c\u00e1ch h\u00e0ng h\u00f3a. \u0110\u00e2y l\u00e0 l\u1ed7i tr\u1ecdng y\u1ebfu y\u00eau c\u1ea7u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t th\u1eddi gian, quy tr\u00ecnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c ngay l\u1eadp t\u1ee9c. C\u00e1c giao d\u1ecbch ph\u00e1t sinh t\u1eeb cu\u1ed1i n\u0103m 2025 (theo c\u00f4ng v\u0103n g\u1ed1c c\u1ee7a H\u1ea3i quan s\u1ed1 41186\/CHQ-NVTHQ) v\u00e0 xuy\u00ean su\u1ed1t n\u0103m 2026 s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn n\u00e0y cho \u0111\u1ebfn khi c\u00f3 th\u00f4ng b\u00e1o m\u1edbi v\u1ec1 vi\u1ec7c n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng H\u1ea3i quan s\u1ed1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 2584\/CT-QLTT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u tr\u1ecdn v\u1eb9n gi\u00e1 tr\u1ecb c\u1ee7a h\u01b0\u1edbng d\u1eabn n\u00e0y, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7t n\u00f3 trong h\u1ec7 sinh th\u00e1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh g\u1ed1c v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb, \u0111\u1eb7t n\u1ec1n m\u00f3ng cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quan tr\u1ecdng nh\u1ea5t, \u0111\u1eb7c bi\u1ec7t l\u00e0 Kho\u1ea3n 13 \u0110i\u1ec1u 1 quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch th\u1ee9c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ch\u00ednh \u0111\u1ec3 C\u00f4ng v\u0103n 2584\/CT-QLTT tr\u00edch d\u1eabn quy tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree 181\/2025\/ND-CP:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c m\u1eabu bi\u1ec3u ph\u1ee5 l\u1ee5c li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 72\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 92\/2019\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> C\u00e1c v\u0103n b\u1ea3n chuy\u00ean ng\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i khi xu\u1ea5t c\u1ea3nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 41186\/CHQ-NVTHQ ng\u00e0y 08\/12\/2025:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ngu\u1ed3n t\u1eeb C\u1ee5c H\u1ea3i quan g\u1eedi C\u1ee5c Thu\u1ebf, n\u00eau r\u00f5 nh\u1eefng kh\u00f3 kh\u0103n th\u1ef1c t\u1ebf v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd k\u1ef9 thu\u1eadt tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng chu\u1ed7i v\u0103n b\u1ea3n n\u00e0y gi\u00fap k\u1ebf to\u00e1n c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3, kh\u00f4ng ch\u1ec9 gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c s\u1ef1 v\u1ee5 tr\u01b0\u1edbc m\u1eaft m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd cho doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: X\u1eed l\u00fd th\u1ef1c t\u1ebf sai s\u00f3t h\u1ed9 chi\u1ebfu tr\u00ean h\u00f3a \u0111\u01a1n ho\u00e0n thu\u1ebf t\u1ea1i m\u1ed9t doanh nghi\u1ec7p b\u00e1n l\u1ebb<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda cho c\u00e1ch \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2584\/CT-QLTT, ch\u00fang ta h\u00e3y xem x\u00e9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf t\u1ea1i C\u00f4ng ty X (m\u1ed9t c\u1eeda h\u00e0ng th\u1eddi trang cao c\u1ea5p t\u1ea1i Qu\u1eadn 1, TP.HCM c\u00f3 \u0111\u0103ng k\u00fd ho\u00e0n thu\u1ebf).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Situation:<\/b><span style=\"font-weight: 400;\"> V\u00e0o ng\u00e0y 15\/05\/2026, C\u00f4ng ty X b\u00e1n m\u1ed9t t\u00fai x\u00e1ch tr\u1ecb gi\u00e1 50 tri\u1ec7u \u0111\u1ed3ng cho \u00f4ng John Doe (qu\u1ed1c t\u1ecbch M\u1ef9). Nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng \u0111\u00e3 nh\u1eadp nh\u1ea7m s\u1ed1 h\u1ed9 chi\u1ebfu c\u1ee7a \u00f4ng John tr\u00ean h\u00f3a \u0111\u01a1n GTGT ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed. \u00d4ng John ch\u1ec9 ph\u00e1t hi\u1ec7n ra sai s\u00f3t n\u00e0y khi \u0111\u00e3 r\u1eddi c\u1eeda h\u00e0ng v\u00e0 chu\u1ea9n b\u1ecb ra s\u00e2n bay v\u00e0o ng\u00e0y h\u00f4m sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo \u0111\u00fang tinh th\u1ea7n C\u00f4ng v\u0103n 2584\/CT-QLTT:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: Ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n h\u1ed3i t\u1eeb kh\u00e1ch h\u00e0ng, k\u1ebf to\u00e1n C\u00f4ng ty X th\u1ef1c hi\u1ec7n l\u1eadp M\u1eabu 04\/SS-H\u0110\u0110T th\u00f4ng b\u00e1o v\u1ec1 sai s\u00f3t th\u00f4ng tin \u0111\u1ecbnh danh (s\u1ed1 h\u1ed9 chi\u1ebfu) g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qua h\u1ec7 th\u1ed1ng nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: Do \u0111\u00e2y l\u00e0 sai s\u00f3t th\u00f4ng tin \u0111\u1ecbnh danh quan tr\u1ecdng \u0111\u1ec3 H\u1ea3i quan \u0111\u1ed1i chi\u1ebfu, C\u00f4ng ty X ch\u1ecdn h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf. H\u00f3a \u0111\u01a1n m\u1edbi ph\u1ea3i ghi r\u00f5: &#8220;Thay th\u1ebf cho h\u00f3a \u0111\u01a1n s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; ng\u00e0y&#8230;&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: C\u00f4ng ty X g\u1eedi b\u1ea3n \u0111i\u1ec7n t\u1eed c\u1ee7a h\u00f3a \u0111\u01a1n m\u1edbi cho \u00f4ng John qua email ho\u1eb7c \u1ee9ng d\u1ee5ng nh\u1eafn tin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4: T\u1ea1i s\u00e2n bay, c\u00e1n b\u1ed9 H\u1ea3i quan khi ti\u1ebfp nh\u1eadn y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf c\u1ee7a \u00f4ng John s\u1ebd truy c\u1eadp v\u00e0o H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan Thu\u1ebf. H\u1ecd s\u1ebd th\u1ea5y M\u1eabu 04\/SS-H\u0110\u0110T v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf c\u1ee7a C\u00f4ng ty X. Sau khi \u0111\u1ed1i chi\u1ebfu s\u1ed1 h\u1ed9 chi\u1ebfu th\u1ef1c t\u1ebf c\u1ee7a \u00f4ng John kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n thay th\u1ebf, H\u1ea3i quan th\u1ef1c hi\u1ec7n k\u00fd ho\u00e0n thu\u1ebf b\u00ecnh th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Result:<\/b><span style=\"font-weight: 400;\"> Nh\u1edd s\u1ef1 li\u00ean th\u00f4ng d\u1eef li\u1ec7u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2584\/CT-QLTT, \u00f4ng John \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i quay l\u1ea1i c\u1eeda h\u00e0ng \u0111\u1ec3 k\u00fd bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n gi\u1ea5y nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00e1c lo\u1ea1i sai s\u00f3t v\u00e0 c\u00e1ch x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn m\u1edbi<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p gi\u00fap k\u1ebf to\u00e1n nhanh ch\u00f3ng tra c\u1ee9u c\u00e1ch x\u1eed l\u00fd ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i l\u1ed7i:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00e1c lo\u1ea1i sai s\u00f3t v\u00e0 c\u00e1ch x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn m\u1edbi<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 22.0441%;\"><b>Lo\u1ea1i sai s\u00f3t<\/b><\/td>\n<td style=\"text-align: center; width: 20.7415%;\"><b>H\u00ecnh th\u1ee9c x\u1eed l\u00fd<\/b><\/td>\n<td style=\"text-align: center; width: 25.8517%;\"><b>C\u0103n c\u1ee9 m\u1eabu bi\u1ec3u<\/b><\/td>\n<td style=\"text-align: center; width: 30.3607%;\"><b>H\u00e0nh \u0111\u1ed9ng c\u1ee7a c\u01a1 quan H\u1ea3i quan<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 22.0441%;\"><span style=\"font-weight: 400;\">Sai t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua (kh\u00f4ng sai MST\/H\u1ed9 chi\u1ebfu)<\/span><\/td>\n<td style=\"text-align: center; width: 20.7415%;\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o sai s\u00f3t<\/span><\/td>\n<td style=\"text-align: center; width: 25.8517%;\"><span style=\"font-weight: 400;\">M\u1eabu 04\/SS-H\u0110\u0110T (Ph\u1ee5 l\u1ee5c IA N\u0110 70\/2025)<\/span><\/td>\n<td style=\"text-align: center; width: 30.3607%;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu m\u1eabu 04\/SS tr\u00ean h\u1ec7 th\u1ed1ng Thu\u1ebf v\u00e0 cho ho\u00e0n thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 22.0441%;\"><span style=\"font-weight: 400;\">Sai s\u1ed1 h\u1ed9 chi\u1ebfu, qu\u1ed1c t\u1ecbch, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 20.7415%;\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 25.8517%;\"><span style=\"font-weight: 400;\">M\u1eabu h\u00f3a \u0111\u01a1n m\u1edbi theo N\u0110 123 v\u00e0 N\u0110 70<\/span><\/td>\n<td style=\"text-align: center; width: 30.3607%;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u00f3a \u0111\u01a1n m\u1edbi tr\u00ean h\u1ec7 th\u1ed1ng Thu\u1ebf, \u0111\u1ed1i chi\u1ebfu h\u1ed9 chi\u1ebfu g\u1ed1c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 22.0441%;\"><span style=\"font-weight: 400;\">C\u01a1 quan Thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center; width: 20.7415%;\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf theo th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o<\/span><\/td>\n<td style=\"text-align: center; width: 25.8517%;\"><span style=\"font-weight: 400;\">M\u1eabu 01\/TB-RS\u0110T (Ph\u1ee5 l\u1ee5c IB N\u0110 70\/2025)<\/span><\/td>\n<td style=\"text-align: center; width: 30.3607%;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a h\u00f3a \u0111\u01a1n m\u1edbi v\u00e0 th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan Thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1eed d\u1ee5ng b\u1ea3ng n\u00e0y gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a quy tr\u00ecnh SOP (Standard Operating Procedure) cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c sai s\u00f3t do y\u1ebfu t\u1ed1 con ng\u01b0\u1eddi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro v\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u cho doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh thu\u1ebf, t\u00f4i nh\u1eadn th\u1ea5y C\u00f4ng v\u0103n 2584\/CT-QLTT l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn v\u1ec1 t\u01b0 duy qu\u1ea3n l\u00fd &#8220;l\u1ea5y ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p l\u00e0m trung t\u00e2m&#8221;. Tuy nhi\u00ean, th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh v\u1eabn ti\u1ec1m \u1ea9n nh\u1eefng r\u1ee7i ro m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>R\u1ee7i ro v\u1ec1 \u0111\u1ed9 tr\u1ec5 d\u1eef li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> D\u00f9 quy tr\u00ecnh \u0111\u00e3 r\u00f5 r\u00e0ng, nh\u01b0ng vi\u1ec7c truy\u1ec1n d\u1eef li\u1ec7u t\u1eeb h\u1ec7 th\u1ed1ng c\u1ee7a \u0111\u01a1n v\u1ecb cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sang h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, v\u00e0 t\u1eeb \u0111\u00f3 sang h\u1ec7 th\u1ed1ng c\u1ee7a H\u1ea3i quan \u0111\u00f4i khi c\u00f3 \u0111\u1ed9 tr\u1ec5 (latency). N\u1ebfu kh\u00e1ch h\u00e0ng ra s\u00e2n bay ngay sau khi h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u01b0\u1ee3c l\u1eadp, H\u1ea3i quan c\u00f3 th\u1ec3 ch\u01b0a nh\u00ecn th\u1ea5y d\u1eef li\u1ec7u m\u1edbi. <\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p:<\/span><\/i><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p n\u00ean khuy\u1ebfn kh\u00edch kh\u00e1ch h\u00e0ng ki\u1ec3m tra k\u1ef9 th\u00f4ng tin ngay t\u1ea1i qu\u1ea7y. Trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i s\u1eeda \u0111\u1ed5i, h\u00e3y \u01b0u ti\u00ean th\u1ef1c hi\u1ec7n s\u1edbm nh\u1ea5t c\u00f3 th\u1ec3 v\u00e0 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng m\u00e3 tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111\u1ec3 h\u1ecd ch\u1ee7 \u0111\u1ed9ng xu\u1ea5t tr\u00ecnh cho c\u00e1n b\u1ed9 H\u1ea3i quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>R\u1ee7i ro v\u1ec1 t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a h\u1ed3 s\u01a1:<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u doanh nghi\u1ec7p khi l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf l\u1ea1i qu\u00ean kh\u00f4ng g\u1eedi m\u1eabu 04\/SS-H\u0110\u0110T ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng &#8220;treo&#8221; d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng Thu\u1ebf, khi\u1ebfn H\u1ea3i quan nghi ng\u1edd v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n. <\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p:<\/span><\/i><span style=\"font-weight: 400;\"> X\u00e2y d\u1ef1ng ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng (POS) t\u00edch h\u1ee3p t\u1ef1 \u0111\u1ed9ng v\u1edbi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Khi c\u00f3 thao t\u00e1c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, h\u1ec7 th\u1ed1ng ph\u1ea3i t\u1ef1 \u0111\u1ed9ng \u0111\u1ea9y m\u1eabu 04\/SS-H\u0110\u0110T \u0111i k\u00e8m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng b\u1ed9 tuy\u1ec7t \u0111\u1ed1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>R\u1ee7i ro v\u1ec1 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1:<\/b><span style=\"font-weight: 400;\"> Nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng th\u01b0\u1eddng kh\u00f4ng am hi\u1ec3u s\u00e2u v\u1ec1 ph\u00e1p lu\u1eadt thu\u1ebf. H\u1ecd ch\u1ec9 \u0111\u01a1n thu\u1ea7n nh\u1eadp li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch. Ch\u1ec9 m\u1ed9t l\u1ed7i \u0111\u00e1nh m\u00e1y nh\u1ecf \u1edf s\u1ed1 h\u1ed9 chi\u1ebfu c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng. <\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p:<\/span><\/i><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c c\u00e1c bu\u1ed5i \u0111\u00e0o t\u1ea1o \u0111\u1ecbnh k\u1ef3 v\u1ec1 quy \u0111\u1ecbnh ho\u00e0n thu\u1ebf cho b\u1ed9 ph\u1eadn front-office. Thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf ki\u1ec3m tra ch\u00e9o: nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng nh\u1eadp li\u1ec7u, qu\u1ea3n l\u00fd c\u1eeda h\u00e0ng k\u00fd duy\u1ec7t (approve) tr\u01b0\u1edbc khi xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u00e0n thu\u1ebf ch\u00ednh th\u1ee9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh C\u00f4ng v\u0103n 2584\/CT-QLTT l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p k\u1ecbp th\u1eddi v\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 duy tr\u00ec s\u1ef1 v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch <\/span><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT refund<\/span><\/a><span style=\"font-weight: 400;\"> cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i s\u1ed1. B\u1eb1ng c\u00e1ch t\u1eadn d\u1ee5ng t\u1ed1i \u0111a h\u1ea1 t\u1ea7ng d\u1eef li\u1ec7u hi\u1ec7n c\u00f3 c\u1ee7a ng\u00e0nh Thu\u1ebf \u0111\u1ec3 h\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 H\u1ea3i quan, v\u0103n b\u1ea3n n\u00e0y \u0111\u00e3 gi\u00fap th\u00e1o g\u1ee1 \u0111i\u1ec3m ngh\u1ebdn l\u1edbn nh\u1ea5t trong quy tr\u00ecnh x\u1eed l\u00fd sai s\u00f3t h\u00f3a \u0111\u01a1n ho\u00e0n thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c b\u01b0\u1edbc th\u00f4ng b\u00e1o v\u00e0 \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i t\u1ed1i \u0111a cho kh\u00e1ch h\u00e0ng qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 h\u1ea3i quan ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p v\u00e0 \u0111\u00f2i h\u1ecfi t\u00ednh ch\u00ednh x\u00e1c cao tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed, vi\u1ec7c c\u00f3 m\u1ed9t \u0111\u1ed1i t\u00e1c \u0111\u1ed3ng h\u00e0nh chuy\u00ean nghi\u1ec7p l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng. MAN &#8211; Master Accountant Network t\u1ef1 h\u00e0o l\u00e0 m\u1ea1ng l\u01b0\u1edbi chuy\u00ean gia h\u00e0ng \u0111\u1ea7u trong l\u0129nh v\u1ef1c <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">tax consulting<\/span><\/a><span style=\"font-weight: 400;\"> qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam. V\u1edbi \u0111\u1ed9i ng\u0169 am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i nh\u1eefng gi\u1ea3i ph\u00e1p thu\u1ebf t\u1ed1i \u01b0u, gi\u00fap doanh nghi\u1ec7p an t\u00e2m ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong k\u1ef7 nguy\u00ean s\u1ed1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>5 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 2584\/CT-QLTT<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 sai \u0111\u1ecba ch\u1ec9 c\u1ee7a kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec c\u00f3 c\u1ea7n l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo C\u00f4ng v\u0103n 2584\/CT-QLTT tr\u00edch d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, n\u1ebfu ch\u1ec9 sai t\u00ean ho\u1eb7c \u0111\u1ecba ch\u1ec9 m\u00e0 kh\u00f4ng sai m\u00e3 s\u1ed1 \u0111\u1ecbnh danh (h\u1ed9 chi\u1ebfu) v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n g\u1eedi M\u1eabu 04\/SS-H\u0110\u0110T cho c\u01a1 quan thu\u1ebf. Kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n tr\u1eeb khi kh\u00e1ch h\u00e0ng c\u00f3 y\u00eau c\u1ea7u \u0111\u1eb7c bi\u1ec7t.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>C\u01a1 quan H\u1ea3i quan d\u1ef1a v\u00e0o \u0111\u00e2u \u0111\u1ec3 bi\u1ebft h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u1ec7?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u1ea3i quan s\u1ebd tr\u1ef1c ti\u1ebfp \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin tr\u00ean H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan Thu\u1ebf. C\u1ee5 th\u1ec3, h\u1ecd s\u1ebd ki\u1ec3m tra M\u1eabu 04\/SS-H\u0110\u0110T v\u00e0 th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn M\u1eabu 01\/TB-SS\u0110T t\u1eeb ph\u00eda c\u01a1 quan Thu\u1ebf g\u1eedi cho doanh nghi\u1ec7p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>C\u00f4ng v\u0103n 2584\/CT-QLTT c\u00f3 \u00e1p d\u1ee5ng cho h\u00f3a \u0111\u01a1n gi\u1ea5y kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. V\u0103n b\u1ea3n n\u00e0y ch\u1ec9 t\u1eadp trung v\u00e0o x\u1eed l\u00fd sai s\u00f3t tr\u00ean Ph\u00e2n h\u1ec7 ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed thu\u1ed9c H\u1ec7 th\u1ed1ng mi\u1ec5n, gi\u1ea3m, ho\u00e0n, kh\u00f4ng thu thu\u1ebf \u0111i\u1ec7n t\u1eed. Hi\u1ec7n nay, h\u1ea7u h\u1ebft c\u00e1c c\u1eeda h\u00e0ng ho\u00e0n thu\u1ebf \u0111\u1ec1u \u0111\u00e3 chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u1ea7n mang theo bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n khi ra s\u00e2n bay kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f4ng v\u0103n 2584\/CT-QLTT h\u01b0\u1edbng t\u1edbi vi\u1ec7c gi\u1ea3n l\u01b0\u1ee3c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh. Khi d\u1eef li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu kh\u1edbp \u0111\u00fang tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed gi\u1eefa Thu\u1ebf v\u00e0 H\u1ea3i quan, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i mang theo bi\u00ean b\u1ea3n gi\u1ea5y, tr\u1eeb khi h\u1ec7 th\u1ed1ng g\u1eb7p s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt b\u1ea5t kh\u1ea3 kh\u00e1ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p kh\u00f4ng g\u1eedi M\u1eabu 04\/SS-H\u0110\u0110T khi c\u00f3 sai s\u00f3t h\u00f3a \u0111\u01a1n ho\u00e0n thu\u1ebf th\u00ec b\u1ecb x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi kh\u00f4ng th\u00f4ng b\u00e1o sai s\u00f3t h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP. Quan tr\u1ecdng h\u01a1n, kh\u00e1ch h\u00e0ng s\u1ebd b\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn kinh doanh c\u1ee7a doanh nghi\u1ec7p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 sai \u0111\u1ecba ch\u1ec9 c\u1ee7a kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec c\u00f3 c\u1ea7n l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo C\u00f4ng v\u0103n 2584\/CT-QLTT tr\u00edch d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, n\u1ebfu ch\u1ec9 sai t\u00ean ho\u1eb7c \u0111\u1ecba ch\u1ec9 m\u00e0 kh\u00f4ng sai m\u00e3 s\u1ed1 \u0111\u1ecbnh danh (h\u1ed9 chi\u1ebfu) v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n g\u1eedi M\u1eabu 04\/SS-H\u0110\u0110T cho c\u01a1 quan thu\u1ebf. 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Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed \u0111ang trong giai \u0111o\u1ea1n n\u00e2ng c\u1ea5p v\u00e0 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5838,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-5837","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5837","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=5837"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5837\/revisions"}],"predecessor-version":[{"id":5842,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5837\/revisions\/5842"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5838"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}