{"id":7260,"date":"2026-08-03T15:45:01","date_gmt":"2026-08-03T08:45:01","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7260"},"modified":"2026-08-03T15:45:01","modified_gmt":"2026-08-03T08:45:01","slug":"huong-dan-xu-ly-hoa-don-sai-ten-cong-ty","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/huong-dan-xu-ly-hoa-don-sai-ten-cong-ty\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty theo Th\u00f4ng T\u01b0 91\/2026\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/huong-dan-xu-ly-hoa-don-sai-ten-cong-ty-theo-thong-tu-912026ttbtc-cach-xu-ly-hoa-don-bi-sai-ten-con-282921.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 t\u00ecnh hu\u1ed1ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i doanh nghi\u1ec7p Vi\u1ec7t Nam, nh\u1ea5t l\u00e0 khi kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u0103ng nhanh m\u1ed7i n\u0103m. Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i \u0110i\u1ec1u 10 <\/span><a href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-91-2026-tt-btc-quy-dinh-luat-quan-ly-thue-va-hoa-don-dien-tu-439780-d1.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, c\u00e1ch x\u1eed l\u00fd sai s\u00f3t t\u00ean ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c ph\u00e2n chia r\u00f5 theo hai tr\u01b0\u1eddng h\u1ee3p, t\u00f9y thu\u1ed9c sai s\u00f3t \u0111\u00f3 c\u00f3 k\u00e8m sai l\u1ec7ch v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n hay thu\u1ebf su\u1ea5t hay kh\u00f4ng. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh thay th\u1ebf c\u00e1c h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00e2y, doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt ngay \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n cho h\u00e0ng tr\u0103m doanh nghi\u1ec7p thu\u1ed9c nhi\u1ec1u l\u0129nh v\u1ef1c, t\u1eeb s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i \u0111\u1ebfn d\u1ecbch v\u1ee5, <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> nh\u1eadn th\u1ea5y \u0111\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u01b0ng l\u1ea1i b\u1ecb x\u1eed l\u00fd sai quy tr\u00ecnh nhi\u1ec1u nh\u1ea5t. B\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch chi ti\u1ebft c\u0103n c\u1ee9 ph\u00e1p l\u00fd, quy tr\u00ecnh x\u1eed l\u00fd, c\u00e1c v\u0103n b\u1ea3n li\u00ean quan v\u00e0 nh\u1eefng r\u1ee7i ro th\u1ef1c t\u1ebf m\u00e0 k\u1ebf to\u00e1n vi\u00ean c\u1ea7n n\u1eafm r\u00f5 khi g\u1eb7p ph\u1ea3i t\u00ecnh hu\u1ed1ng n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty<\/b><\/h2>\n<figure id=\"attachment_7264\" aria-describedby=\"caption-attachment-7264\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7264\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-xu-ly-hoa-don-sai-ten-cong-ty.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-xu-ly-hoa-don-sai-ten-cong-ty.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-xu-ly-hoa-don-sai-ten-cong-ty-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-xu-ly-hoa-don-sai-ten-cong-ty-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-xu-ly-hoa-don-sai-ten-cong-ty-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-xu-ly-hoa-don-sai-ten-cong-ty-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7264\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty l\u00e0 vi\u1ec7c ng\u01b0\u1eddi b\u00e1n kh\u1eafc ph\u1ee5c sai s\u00f3t v\u1ec1 t\u00ean ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111\u00fang tr\u00ecnh t\u1ef1 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng 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\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho: m\u1ecdi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ph\u00e1t sinh sai s\u00f3t t\u00ean ng\u01b0\u1eddi mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 sai s\u00f3t: ch\u1ec9 sai t\u00ean (kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t) th\u00ec ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o; n\u1ebfu sai k\u00e8m c\u00e1c n\u1ed9i dung kh\u00e1c th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m c\u1ea7n x\u1eed l\u00fd: ngay khi ph\u00e1t hi\u1ec7n sai s\u00f3t, tr\u01b0\u1edbc khi k\u00ea khai thu\u1ebf ho\u1eb7c khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u r\u00e0 so\u00e1t.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty l\u00e0 quy tr\u00ecnh m\u00e0 b\u00ean b\u00e1n th\u1ef1c hi\u1ec7n \u0111\u1ec3 kh\u1eafc ph\u1ee5c t\u00ecnh tr\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp nh\u01b0ng ghi sai t\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p mua h\u00e0ng. Theo \u0110i\u1ec1u 10 <\/span><a href=\"https:\/\/thue.man.net.vn\/thong-tu-91-2026\/\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, vi\u1ec7c x\u1eed l\u00fd n\u00e0y kh\u00f4ng m\u1eb7c \u0111\u1ecbnh l\u00e0 ph\u1ea3i h\u1ee7y ho\u1eb7c l\u1eadp l\u1ea1i to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n, m\u00e0 t\u00f9y v\u00e0o m\u1ee9c \u0111\u1ed9 nghi\u00eam tr\u1ecdng c\u1ee7a sai s\u00f3t \u0111\u1ec3 l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i m\u1ed9t c\u00e1ch d\u1ec5 hi\u1ec3u, kh\u00f4ng ph\u1ea3i c\u1ee9 sai t\u00ean c\u00f4ng ty l\u00e0 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi. Ph\u00e1p lu\u1eadt ph\u00e2n bi\u1ec7t r\u00f5 hai nh\u00f3m t\u00ecnh hu\u1ed1ng: sai s\u00f3t \u0111\u01a1n thu\u1ea7n v\u1ec1 t\u00ean (kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf) v\u00e0 sai s\u00f3t t\u00ean \u0111i k\u00e8m sai c\u00e1c y\u1ebfu t\u1ed1 quan tr\u1ecdng kh\u00e1c nh\u01b0 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t. \u0110\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t quy\u1ebft \u0111\u1ecbnh c\u00e1ch x\u1eed l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh sai s\u00f3t &#8220;t\u00ean c\u00f4ng ty&#8221; tr\u00ean h\u00f3a \u0111\u01a1n<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai t\u00ean \u0111\u01a1n thu\u1ea7n: h\u00f3a \u0111\u01a1n ghi sai t\u00ean ng\u01b0\u1eddi mua nh\u01b0ng m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf v\u00e0 h\u00e0ng h\u00f3a v\u1eabn ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai t\u00ean k\u00e8m sai n\u1ed9i dung kh\u00e1c: t\u00ean c\u00f4ng ty sai \u0111\u1ed3ng th\u1eddi v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean h\u00e0ng h\u00f3a, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t ho\u1eb7c c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c kh\u00e1c tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u00e1p d\u1ee5ng: \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty \u0111\u00fang quy tr\u00ecnh?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n xem nh\u1eb9 l\u1ed7i sai t\u00ean c\u00f4ng ty v\u00ec cho r\u1eb1ng \u0111\u00e2y ch\u1ec9 l\u00e0 l\u1ed7i h\u00ecnh th\u1ee9c, kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Tuy nhi\u00ean, n\u1ebfu kh\u00f4ng th\u00f4ng b\u00e1o ho\u1eb7c x\u1eed l\u00fd \u0111\u00fang tr\u00ecnh t\u1ef1, h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf coi l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7 khi \u0111\u1ed1i chi\u1ebfu, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed ho\u1eb7c t\u1eeb ch\u1ed1i kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a b\u00ean mua.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, sau nhi\u1ec1u n\u0103m ki\u1ec3m to\u00e1n v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 thu\u1ebf cho doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc, m\u1ed9t sai s\u00f3t t\u01b0\u1edfng ch\u1eebng nh\u1ecf v\u1ec1 t\u00ean c\u00f4ng ty n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u00fang m\u1eabu, \u0111\u00fang th\u1eddi h\u1ea1n c\u00f3 th\u1ec3 khi\u1ebfn b\u00ean mua g\u1eb7p kh\u00f3 kh\u0103n khi gi\u1ea3i tr\u00ecnh chi ph\u00ed h\u1ee3p l\u00fd trong quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. X\u1eed l\u00fd \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c bu\u1ed5i l\u00e0m vi\u1ec7c gi\u1ea3i tr\u00ecnh k\u00e9o d\u00e0i v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n th\u1ef1c hi\u1ec7n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty?<\/b><\/h2>\n<figure id=\"attachment_7261\" aria-describedby=\"caption-attachment-7261\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7261\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-can-thuc-hien-xu-ly-hoa-don-sai-ten-cong-ty.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n th\u1ef1c hi\u1ec7n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-can-thuc-hien-xu-ly-hoa-don-sai-ten-cong-ty.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-can-thuc-hien-xu-ly-hoa-don-sai-ten-cong-ty-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-can-thuc-hien-xu-ly-hoa-don-sai-ten-cong-ty-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-can-thuc-hien-xu-ly-hoa-don-sai-ten-cong-ty-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-can-thuc-hien-xu-ly-hoa-don-sai-ten-cong-ty-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7261\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n th\u1ef1c hi\u1ec7n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4 hay ng\u00e0nh ngh\u1ec1. C\u1ee5 th\u1ec3, c\u00e1c nh\u00f3m sau \u0111\u00e2y b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf l\u00e0 b\u00ean b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh, c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c nh\u1eadn n\u1ed9i dung sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd: tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf thu\u1ed9c v\u1ec1 b\u00ean b\u00e1n, nh\u01b0ng b\u00ean mua c\u0169ng c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c x\u00e1c nh\u1eadn n\u1ed9i dung sai s\u00f3t th\u00f4ng qua v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, \u0111\u1eb7c bi\u1ec7t khi sai s\u00f3t li\u00ean quan \u0111\u1ebfn s\u1ed1 ti\u1ec1n ho\u1eb7c thu\u1ebf su\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o c\u1ea7n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty? Hai tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/b><\/h2>\n<figure id=\"attachment_7263\" aria-describedby=\"caption-attachment-7263\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7263\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-can-xu-ly-hoa-don-sai-ten-cong-ty_-Hai-truong-hop-cu-the-theo-Thong-tu-91_2026_TT-BTC.jpg\" alt=\"Khi n\u00e0o c\u1ea7n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty? Hai tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-can-xu-ly-hoa-don-sai-ten-cong-ty_-Hai-truong-hop-cu-the-theo-Thong-tu-91_2026_TT-BTC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-can-xu-ly-hoa-don-sai-ten-cong-ty_-Hai-truong-hop-cu-the-theo-Thong-tu-91_2026_TT-BTC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-can-xu-ly-hoa-don-sai-ten-cong-ty_-Hai-truong-hop-cu-the-theo-Thong-tu-91_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-can-xu-ly-hoa-don-sai-ten-cong-ty_-Hai-truong-hop-cu-the-theo-Thong-tu-91_2026_TT-BTC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-can-xu-ly-hoa-don-sai-ten-cong-ty_-Hai-truong-hop-cu-the-theo-Thong-tu-91_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7263\" class=\"wp-caption-text\">Khi n\u00e0o c\u1ea7n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty? Hai tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m v\u00e0 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a sai s\u00f3t. \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC chia th\u00e0nh hai tr\u01b0\u1eddng h\u1ee3p r\u00f5 r\u00e0ng, m\u1ed7i tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy tr\u00ecnh x\u1eed l\u00fd ri\u00eang bi\u1ec7t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 1: Sai t\u00ean c\u00f4ng ty nh\u01b0ng kh\u00f4ng sai c\u00e1c n\u1ed9i dung quan tr\u1ecdng kh\u00e1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng h\u00f3a \u0111\u01a1n ghi sai t\u00ean ng\u01b0\u1eddi mua nh\u01b0ng m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf v\u00e0 h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n v\u1eabn ho\u00e0n to\u00e0n ch\u00ednh x\u00e1c. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, quy tr\u00ecnh x\u1eed l\u00fd kh\u00e1 \u0111\u01a1n gi\u1ea3n, g\u1ed3m hai b\u01b0\u1edbc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai, kh\u00f4ng c\u1ea7n l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c III k\u00e8m theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e1ch x\u1eed l\u00fd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn nh\u1ea5t trong th\u1ef1c t\u1ebf, b\u1edfi ph\u1ea7n l\u1edbn l\u1ed7i sai t\u00ean c\u00f4ng ty th\u01b0\u1eddng ch\u1ec9 l\u00e0 l\u1ed7i \u0111\u00e1nh m\u00e1y, vi\u1ebft t\u1eaft sai ho\u1eb7c nh\u1ea7m l\u1eabn t\u00ean chi nh\u00e1nh, kh\u00f4ng k\u00e9o theo sai l\u1ec7ch v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2: Sai t\u00ean c\u00f4ng ty k\u00e8m sai c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c kh\u00e1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi sai t\u00ean c\u00f4ng ty \u0111i k\u00e8m v\u1edbi sai m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch, s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c kh\u00e1c, ng\u01b0\u1eddi b\u00e1n kh\u00f4ng th\u1ec3 ch\u1ec9 th\u00f4ng b\u00e1o \u0111\u01a1n thu\u1ea7n m\u00e0 ph\u1ea3i l\u1ef1a ch\u1ecdn m\u1ed9t trong hai h\u00ecnh th\u1ee9c x\u1eed l\u00fd sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh:<\/b><span style=\"font-weight: 400;\"> h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i ghi r\u00f5 d\u00f2ng ch\u1eef th\u1ec3 hi\u1ec7n \u0111\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n n\u00e0o, k\u00e8m m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u, s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 ng\u00e0y th\u00e1ng n\u0103m c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf:<\/b><span style=\"font-weight: 400;\"> h\u00f3a \u0111\u01a1n thay th\u1ebf c\u0169ng ph\u1ea3i ghi r\u00f5 d\u00f2ng ch\u1eef x\u00e1c nh\u1eadn thay th\u1ebf cho h\u00f3a \u0111\u01a1n g\u1ed1c, k\u00e8m \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin nh\u1eadn di\u1ec7n h\u00f3a \u0111\u01a1n c\u0169.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi l\u1eadp, ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, sau \u0111\u00f3 g\u1eedi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi mua n\u1ebfu s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, ho\u1eb7c g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 tr\u01b0\u1edbc khi g\u1eedi cho ng\u01b0\u1eddi mua n\u1ebfu s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng m\u1ed9t th\u00e1ng, ng\u01b0\u1eddi b\u00e1n l\u1eadp sai c\u00f9ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi mua, t\u00ean h\u00e0ng, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, thu\u1ebf su\u1ea5t tr\u00ean nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f9ng m\u1ed9t ng\u01b0\u1eddi mua, ph\u00e1p lu\u1eadt cho ph\u00e9p l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf chung cho t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n sai \u0111\u00f3, k\u00e8m theo b\u1ea3ng k\u00ea theo M\u1eabu s\u1ed1 01\/BK-\u0110CTT t\u1ea1i Ph\u1ee5 l\u1ee5c III Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh hai tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ghi sai t\u00ean c\u00f4ng ty, c\u00e1ch x\u1eed l\u00fd s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c c\u00f3 sai c\u00e1c th\u00f4ng tin kh\u00e1c hay kh\u00f4ng. N\u1ebfu ch\u1ec9 sai t\u00ean nh\u01b0ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c n\u1ed9i dung quan tr\u1ecdng v\u1eabn ch\u00ednh x\u00e1c th\u00ec th\u1ee7 t\u1ee5c s\u1ebd \u0111\u01a1n gi\u1ea3n h\u01a1n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu sai t\u00ean k\u00e8m theo c\u00e1c th\u00f4ng tin kh\u00e1c nh\u01b0 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n ho\u1eb7c thu\u1ebf su\u1ea5t th\u00ec doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap ph\u00e2n bi\u1ec7t r\u00f5 hai tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh hai tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 23.2389%;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center; width: 37.037%;\"><b>Tr\u01b0\u1eddng h\u1ee3p 1: Ch\u1ec9 sai t\u00ean<\/b><\/td>\n<td style=\"text-align: center; width: 39.0704%;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2: Sai t\u00ean k\u00e8m n\u1ed9i dung kh\u00e1c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2389%;\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t<\/span><\/td>\n<td style=\"text-align: center; width: 37.037%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng sai<\/span><\/td>\n<td style=\"text-align: center; width: 39.0704%;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 sai m\u1ed9t ho\u1eb7c nhi\u1ec1u y\u1ebfu t\u1ed1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2389%;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd<\/span><\/td>\n<td style=\"text-align: center; width: 37.037%;\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u00e0 c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 39.0704%;\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2389%;\"><span style=\"font-weight: 400;\">M\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center; width: 37.037%;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T<\/span><\/td>\n<td style=\"text-align: center; width: 39.0704%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c m\u1eabu ri\u00eang, ghi r\u00f5 n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2389%;\"><span style=\"font-weight: 400;\">C\u00f3 c\u1ea7n v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn kh\u00f4ng<\/span><\/td>\n<td style=\"text-align: center; width: 37.037%;\"><span style=\"font-weight: 400;\">\u9009\u4fee\u7684<\/span><\/td>\n<td style=\"text-align: center; width: 39.0704%;\"><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.2389%;\"><span style=\"font-weight: 400;\">G\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n sai trong th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center; width: 37.037%;\"><span style=\"font-weight: 400;\">\u4e0d\u9002\u7528<\/span><\/td>\n<td style=\"text-align: center; width: 39.0704%;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c ph\u00e9p, k\u00e8m M\u1eabu s\u1ed1 01\/BK-\u0110CTT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai, ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u c\u00e1c b\u00ean ph\u1ea3i x\u00e1c nh\u1eadn r\u00f5 r\u00e0ng n\u1ed9i dung sai s\u00f3t \u0111\u1ec3 tr\u00e1nh tranh ch\u1ea5p sau n\u00e0y. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh, hai b\u00ean ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua ho\u1eb7c th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean website c\u1ee7a ng\u01b0\u1eddi b\u00e1n, n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u gi\u1eef v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn. Ba tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb g\u1ed3m: chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP; chuy\u1ec3n c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch ph\u00e1t sinh theo B\u1ea3ng th\u00f4ng tin chi ti\u1ebft giao d\u1ecbch t\u1ea1i \u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP; v\u00e0 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng: \u0110\u1ed1i v\u1edbi n\u1ed9i dung v\u1ec1 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ph\u00e1p lu\u1eadt b\u1eaft bu\u1ed9c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u0103ng b\u1eb1ng c\u00e1ch ghi s\u1ed1 d\u01b0\u01a1ng, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m b\u1eb1ng c\u00e1ch ghi s\u1ed1 \u00e2m, \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh. Ngo\u00e0i ra, tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n m\u00e0 b\u1ecb l\u1eadp sai th\u00ec ng\u01b0\u1eddi b\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c thay th\u1ebf.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 10 quy \u0111\u1ecbnh chi ti\u1ebft hai tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t, bao g\u1ed3m sai t\u00ean c\u00f4ng ty<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 16 quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; \u0110i\u1ec1u 5 quy \u0111\u1ecbnh b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c III, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai g\u1eedi c\u01a1 quan thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 01\/BK-\u0110CTT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c III, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai khi g\u1ed9p \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf trong c\u00f9ng th\u00e1ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty nhi\u1ec1u l\u1ea7n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd l\u00e0 nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n trong x\u1eed l\u00fd. Theo kho\u1ea3n 6 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, n\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, sau \u0111\u00f3 l\u1ea1i ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n sai s\u00f3t \u1edf ch\u00ednh h\u00f3a \u0111\u01a1n \u0111\u00f3, th\u00ec c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng \u0111\u00fang h\u00ecnh th\u1ee9c \u0111\u00e3 ch\u1ecdn \u1edf l\u1ea7n x\u1eed l\u00fd \u0111\u1ea7u ti\u00ean. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00f9y \u00fd chuy\u1ec3n \u0111\u1ed5i gi\u1eefa hai h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t h\u00f3a \u0111\u01a1n g\u1ed1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 k\u1ef3 k\u00ea khai thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c k\u00ea khai theo nguy\u00ean t\u1eafc: ng\u01b0\u1eddi b\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, c\u00f2n ng\u01b0\u1eddi mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng so v\u1edbi c\u00e1ch hi\u1ec3u tr\u01b0\u1edbc \u0111\u00e2y c\u1ee7a nhi\u1ec1u k\u1ebf to\u00e1n, khi th\u01b0\u1eddng nh\u1ea7m l\u1eabn ph\u1ea3i k\u00ea khai l\u1ea1i v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i t\u1ea1i TP.HCM x\u1eed l\u00fd sai s\u00f3t h\u00f3a \u0111\u01a1n ra sao?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y kinh doanh v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng t\u1ea1i TP.HCM ph\u00e1t hi\u1ec7n trong qu\u00fd ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u00f3 15 h\u00f3a \u0111\u01a1n ghi sai t\u00ean c\u00f4ng ty c\u1ee7a c\u00f9ng m\u1ed9t kh\u00e1ch h\u00e0ng do nh\u00e2n vi\u00ean k\u1ebf to\u00e1n copy nh\u1ea7m t\u00ean t\u1eeb \u0111\u01a1n h\u00e0ng c\u0169. Trong s\u1ed1 \u0111\u00f3, 10 h\u00f3a \u0111\u01a1n ch\u1ec9 sai t\u00ean, c\u00f2n 5 h\u00f3a \u0111\u01a1n v\u1eeba sai t\u00ean v\u1eeba sai \u0111\u01a1n gi\u00e1 do \u00e1p d\u1ee5ng nh\u1ea7m b\u1ea3ng gi\u00e1 c\u0169.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo t\u01b0 v\u1ea5n t\u1eeb MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, c\u00f4ng ty \u0111\u00e3 ph\u00e2n lo\u1ea1i v\u00e0 x\u1eed l\u00fd theo hai nh\u00f3m ri\u00eang bi\u1ec7t. V\u1edbi 10 h\u00f3a \u0111\u01a1n ch\u1ec9 sai t\u00ean, k\u1ebf to\u00e1n l\u1eadp th\u00f4ng b\u00e1o theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T g\u1eedi c\u01a1 quan thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o cho kh\u00e1ch h\u00e0ng, kh\u00f4ng c\u1ea7n l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n. V\u1edbi 5 h\u00f3a \u0111\u01a1n sai c\u1ea3 t\u00ean v\u00e0 \u0111\u01a1n gi\u00e1, c\u00f4ng ty c\u00f9ng kh\u00e1ch h\u00e0ng l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn x\u00e1c nh\u1eadn n\u1ed9i dung sai, sau \u0111\u00f3 l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh chung k\u00e8m b\u1ea3ng k\u00ea theo M\u1eabu s\u1ed1 01\/BK-\u0110CTT do c\u00f9ng ph\u00e1t sinh trong m\u1ed9t th\u00e1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian x\u1eed l\u00fd to\u00e0n b\u1ed9 15 h\u00f3a \u0111\u01a1n r\u00fat ng\u1eafn c\u00f2n 3 ng\u00e0y l\u00e0m vi\u1ec7c nh\u1edd ph\u00e2n lo\u1ea1i \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u khi \u0111\u1ed1i chi\u1ebfu t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1ch h\u00e0ng c\u1ee7a c\u00f4ng ty kh\u00f4ng g\u1eb7p v\u01b0\u1edbng m\u1eafc khi k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o nh\u1edd nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00fang th\u1eddi h\u1ea1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd b\u1ed1n r\u1ee7i ro ch\u00ednh m\u00e0 doanh nghi\u1ec7p hay m\u1eafc ph\u1ea3i khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Nh\u1ea7m l\u1eabn gi\u1eefa hai tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n ch\u1ec9 nh\u00ecn v\u00e0o l\u1ed7i t\u00ean c\u00f4ng ty m\u00e0 b\u1ecf qua vi\u1ec7c ki\u1ec3m tra k\u1ef9 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, d\u1eabn \u0111\u1ebfn \u00e1p d\u1ee5ng sai h\u00ecnh th\u1ee9c x\u1eed l\u00fd. V\u00ed d\u1ee5, h\u00f3a \u0111\u01a1n sai t\u00ean nh\u01b0ng th\u1ef1c ch\u1ea5t c\u0169ng sai lu\u00f4n \u0111\u01a1n gi\u00e1 do nh\u1ea7m b\u1ea3ng gi\u00e1, n\u1ebfu ch\u1ec9 th\u00f4ng b\u00e1o theo M\u1eabu 04\/SS-H\u0110\u0110T m\u00e0 kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ebd khi\u1ebfn s\u1ed1 li\u1ec7u k\u00ea khai thu\u1ebf b\u1ecb sai l\u1ec7ch.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Thi\u1ebfu v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua: <\/b><span style=\"font-weight: 400;\">Khi sai s\u00f3t li\u00ean quan \u0111\u1ebfn s\u1ed1 ti\u1ec1n ho\u1eb7c thu\u1ebf su\u1ea5t, n\u1ebfu doanh nghi\u1ec7p b\u1ecf qua b\u01b0\u1edbc l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh b\u1ed5 sung khi thanh tra, ki\u1ec3m tra, g\u00e2y m\u1ea5t th\u1eddi gian v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9 quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Thay \u0111\u1ed5i h\u00ecnh th\u1ee9c x\u1eed l\u00fd gi\u1eefa c\u00e1c l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh: <\/b><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u ch\u1ecdn l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf, nh\u01b0ng l\u1ea7n ph\u00e1t hi\u1ec7n sai s\u00f3t ti\u1ebfp theo tr\u00ean c\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u00f3 l\u1ea1i ch\u1ecdn l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. Vi\u1ec7c n\u00e0y vi ph\u1ea1m nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u00e0 c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 x\u1eed l\u00fd kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: K\u00ea khai sai k\u1ef3 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh: <\/b><span style=\"font-weight: 400;\">Do quen v\u1edbi c\u00e1ch hi\u1ec3u c\u0169, nhi\u1ec1u k\u1ebf to\u00e1n v\u1eabn k\u00ea khai l\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c thay v\u00ec k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. Sai l\u1ec7ch n\u00e0y khi\u1ebfn s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c k\u1ef3 k\u00ea khai kh\u00f4ng kh\u1edbp, g\u00e2y kh\u00f3 kh\u0103n khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sau khi x\u1eed l\u00fd sai t\u00ean c\u00f4ng ty \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n d\u01b0\u1edbi d\u1ea1ng n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, c\u1ea3 h\u00f3a \u0111\u01a1n g\u1ed1c l\u1eabn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 ph\u1ee5c v\u1ee5 \u0111\u1ed1i chi\u1ebfu khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra. C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 5 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef d\u01b0\u1edbi d\u1ea1ng th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u, kh\u00f4ng ph\u1ea3i d\u01b0\u1edbi d\u1ea1ng gi\u1ea5y in truy\u1ec1n th\u1ed1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sao cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u1ea3 n\u0103ng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh, mi\u1ec5n l\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u theo \u0110i\u1ec1u 13 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed. \u0110i\u1ec3m quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd l\u00e0 d\u00f9 l\u01b0u tr\u1eef d\u01b0\u1edbi h\u00ecnh th\u1ee9c n\u00e0o, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1eabn ph\u1ea3i s\u1eb5n s\u00e0ng in \u0111\u01b0\u1ee3c ra gi\u1ea5y ho\u1eb7c tra c\u1ee9u \u0111\u01b0\u1ee3c ngay khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd l\u01b0u tr\u1eef \u0111\u1ed3ng th\u1eddi ba lo\u1ea1i t\u00e0i li\u1ec7u: h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 l\u1eadp sai, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, v\u00e0 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn (n\u1ebfu c\u00f3) gi\u1eefa hai b\u00ean. Theo kinh nghi\u1ec7m t\u01b0 v\u1ea5n c\u1ee7a <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, vi\u1ec7c thi\u1ebfu m\u1ed9t trong ba t\u00e0i li\u1ec7u n\u00e0y l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t nhi\u1ec1u th\u1eddi gian gi\u1ea3i tr\u00ecnh khi c\u00f3 \u0111o\u00e0n thanh tra thu\u1ebf \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty \u0111\u00fang quy tr\u00ecnh theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a b\u00ean mua. Vi\u1ec7c ph\u00e2n bi\u1ec7t ch\u00ednh x\u00e1c gi\u1eefa hai tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t, chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n trong x\u1eed l\u00fd l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p lu\u00f4n minh b\u1ea1ch, s\u1eb5n s\u00e0ng cho m\u1ecdi \u0111\u1ee3t thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Sai t\u00ean c\u00f4ng ty tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, n\u1ebfu ch\u1ec9 sai t\u00ean m\u00e0 kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o, kh\u00f4ng c\u1ea7n h\u1ee7y hay l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn khi ch\u1ec9 sai t\u00ean c\u00f4ng ty kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 sai t\u00ean. V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ch\u1ec9 c\u1ea7n thi\u1ebft khi sai s\u00f3t k\u00e9o theo sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t ho\u1eb7c c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c kh\u00e1c v\u00e0 ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f3 th\u1ec3 g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty trong m\u1ed9t l\u1ea7n x\u1eed l\u00fd kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00f3 l\u1eadp sai c\u00f9ng th\u00f4ng tin ng\u01b0\u1eddi mua, t\u00ean h\u00e0ng, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, thu\u1ebf su\u1ea5t c\u1ee7a c\u00f9ng m\u1ed9t ng\u01b0\u1eddi mua trong c\u00f9ng m\u1ed9t th\u00e1ng, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf chung k\u00e8m M\u1eabu s\u1ed1 01\/BK-\u0110CTT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 s\u1eeda ph\u1ea7n n\u1ed9i dung sai, h\u00f3a \u0111\u01a1n g\u1ed1c v\u1eabn c\u00f2n gi\u00e1 tr\u1ecb song song. H\u00f3a \u0111\u01a1n thay th\u1ebf th\u00ec thay th\u1ebf ho\u00e0n to\u00e0n h\u00f3a \u0111\u01a1n g\u1ed1c, h\u00f3a \u0111\u01a1n g\u1ed1c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u01b0\u1ee3c l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u1ef1c hi\u1ec7n v\u00e0o k\u1ef3 n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng k\u00ea khai l\u00f9i v\u1ec1 k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Sau khi x\u1eed l\u00fd sai s\u00f3t, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef d\u01b0\u1edbi h\u00ecnh th\u1ee9c n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef d\u01b0\u1edbi d\u1ea1ng th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u, kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i in ra gi\u1ea5y, nh\u01b0ng ph\u1ea3i s\u1eb5n s\u00e0ng in \u0111\u01b0\u1ee3c ho\u1eb7c tra c\u1ee9u \u0111\u01b0\u1ee3c khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u00ean c\u00f4ng ty l\u00e0 t\u00ecnh hu\u1ed1ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i doanh nghi\u1ec7p Vi\u1ec7t Nam, nh\u1ea5t l\u00e0 khi kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u0103ng nhanh m\u1ed7i n\u0103m. Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, c\u00e1ch x\u1eed l\u00fd sai s\u00f3t [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7262,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,8],"tags":[],"class_list":["post-7260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-huong-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7260","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7260"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7260\/revisions"}],"predecessor-version":[{"id":7265,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7260\/revisions\/7265"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7262"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}