{"id":10029,"date":"2026-09-23T13:42:29","date_gmt":"2026-09-23T06:42:29","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10029"},"modified":"2026-09-23T13:42:29","modified_gmt":"2026-09-23T06:42:29","slug":"cong-van-6303-dth-qldn2","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/","title":{"rendered":"C\u00f4ng v\u0103n 6303\/DTH-QLDN2: Ai xu\u1ea5t h\u00f3a \u0111\u01a1n t\u00e0i s\u1ea3n k\u00ea bi\u00ean?"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-6303dthqldn2-nam-2026-ve-viec-cung-cap-hoa-don-tai-san-cuong-che-thi-hanh-an-co-noi-dung-t-138102233.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 6303\/DTH-QLDN2<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ng\u00e0y 27\/7\/2026 c\u1ee7a Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Th\u00e1p tr\u1ea3 l\u1eddi m\u1ed9t c\u00e2u h\u1ecfi khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang:<\/span><\/p>\n<p style=\"text-align: justify;\">Khi t\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t c\u00f4ng ty b\u1ecb k\u00ea bi\u00ean \u0111\u1ec3 thi h\u00e0nh \u00e1n v\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd, chuy\u1ec3n giao cho b\u00ean kh\u00e1c, th\u00ec ai l\u00e0 ng\u01b0\u1eddi l\u1eadp h\u00f3a \u0111\u01a1n, l\u1eadp lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0o v\u00e0 ai k\u00ea khai, n\u1ed9p thu\u1ebf?<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u00e0o m\u1ed9t t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i c\u0103n c\u1ee9 ph\u00e1p l\u00fd, n\u1ed9i dung h\u01b0\u1edbng d\u1eabn, quy tr\u00ecnh th\u1ef1c hi\u1ec7n v\u00e0 nh\u1eefng l\u01b0u \u00fd k\u1ebf to\u00e1n c\u1ea7n n\u1eafm \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi nh\u1eadn t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Cong_van_6303DTH-QLDN2_la_gi\" >C\u00f4ng v\u0103n 6303\/DTH-QLDN2 l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Boi_canh_Doanh_nghiep_nhan_tai_san_thi_hanh_an_nhung_khong_biet_ai_xuat_hoa_don\" >B\u1ed1i c\u1ea3nh: Doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n nh\u01b0ng kh\u00f4ng bi\u1ebft ai xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Can_cu_phap_ly_duoc_vien_dan_trong_Cong_van_6303DTH-QLDN2\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn trong C\u00f4ng v\u0103n 6303\/DTH-QLDN2<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Khoan_1_Dieu_4_Nghi_dinh_2542026ND-CP_Nguyen_tac_lap_hoa_don_dien_tu\" >Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: Nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Khoan_2_Dieu_6_Nghi_dinh_2542026ND-CP_Doi_tuong_duoc_cap_hoa_don_theo_tung_lan_phat_sinh\" >Kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Dieu_15_Thong_tu_912026TT-BTC_Trinh_tu_thu_tuc_cap_hoa_don_co_ma\" >\u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC: Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c c\u1ea5p h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Noi_dung_huong_dan_cot_loi_cua_Cong_van_6303DTH-QLDN2\" >N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 6303\/DTH-QLDN2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Cong_van_6303DTH-QLDN2_tac_dong_the_nao_den_tung_ben_lien_quan\" >C\u00f4ng v\u0103n 6303\/DTH-QLDN2 t\u00e1c \u0111\u1ed9ng th\u1ebf n\u00e0o \u0111\u1ebfn t\u1eebng b\u00ean li\u00ean quan?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Ke_toan_ben_nhan_tai_san_can_kiem_tra_gi_tren_hoa_don\" >K\u1ebf to\u00e1n b\u00ean nh\u1eadn t\u00e0i s\u1ea3n c\u1ea7n ki\u1ec3m tra g\u00ec tr\u00ean h\u00f3a \u0111\u01a1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Cau_hoi_thuong_gap_ve_Cong_van_6303DTH-QLDN2\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 6303\/DTH-QLDN2<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Tai_san_cua_cong_ty_bi_ke_bien_de_thi_hanh_an_thi_ai_lap_hoa_don\" >T\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty b\u1ecb k\u00ea bi\u00ean \u0111\u1ec3 thi h\u00e0nh \u00e1n th\u00ec ai l\u1eadp h\u00f3a \u0111\u01a1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Loai_hoa_don_duoc_lap_trong_truong_hop_nay_la_gi\" >Lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Don_de_nghi_cap_hoa_don_dung_mau_nao\" >\u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n d\u00f9ng m\u1eabu n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Ai_ke_khai_nop_thue_doi_voi_tai_san_thi_hanh_an\" >Ai k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6303-dth-qldn2\/#Sau_khi_nop_thue_bao_lau_thi_co_quan_thue_cap_ma_hoa_don\" >Sau khi n\u1ed9p thu\u1ebf, bao l\u00e2u th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_6303DTH-QLDN2_la_gi\"><\/span><b>C\u00f4ng v\u0103n 6303\/DTH-QLDN2 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6303\/DTH-QLDN2 l\u00e0 v\u0103n b\u1ea3n do Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Th\u00e1p ban h\u00e0nh ng\u00e0y 27\/7\/2026, h\u01b0\u1edbng d\u1eabn vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p b\u1ecb k\u00ea bi\u00ean \u0111\u1ec3 thi h\u00e0nh \u00e1n. Theo \u0111\u00f3, C\u01a1 quan Thi h\u00e0nh \u00e1n D\u00e2n s\u1ef1 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ec3 giao cho b\u00ean nh\u1eadn t\u00e0i s\u1ea3n, \u0111\u1ed3ng th\u1eddi k\u00ea khai, n\u1ed9p thu\u1ebf thay ng\u01b0\u1eddi ph\u1ea3i thi h\u00e0nh \u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin c\u01a1 b\u1ea3n c\u1ee7a C\u00f4ng v\u0103n 6303\/DTH-QLDN2:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Information<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Number<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6303\/DTH-QLDN2<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Issuing authority<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Th\u00e1p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Date of issuance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">27\/7\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Abstract<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p h\u00f3a \u0111\u01a1n t\u00e0i s\u1ea3n c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh \u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u01a1i nh\u1eadn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u1ea7u t\u01b0 &amp; ph\u00e1t tri\u1ec3n nh\u00e0 v\u00e0 KCN \u0110\u1ed3ng Th\u00e1p (HIDICO)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax identification number<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1400404009<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Signer<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00d4ng Tr\u1ea7n V\u0103n Khoa &#8211; Ph\u00f3 tr\u01b0\u1edfng thu\u1ebf t\u1ec9nh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Legal basis<\/span><\/td>\n<td style=\"text-align: center;\"><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;\"><strong><span style=\"color: #0000ff;\">Decree 254\/2026\/ND-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">; <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\">Circular 91\/2026\/TT-BTC<\/a><\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_Doanh_nghiep_nhan_tai_san_thi_hanh_an_nhung_khong_biet_ai_xuat_hoa_don\"><\/span><b>B\u1ed1i c\u1ea3nh: Doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n nh\u01b0ng kh\u00f4ng bi\u1ebft ai xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung C\u00f4ng v\u0103n 6303\/DTH-QLDN2, HIDICO c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c cung c\u1ea5p h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh \u00e1n. T\u00e0i s\u1ea3n trong t\u00ecnh hu\u1ed1ng n\u00e0y thu\u1ed9c C\u00f4ng ty C\u1ed5 ph\u1ea7n QVD \u0110\u1ed3ng Th\u00e1p v\u00e0 \u0111\u00e3 b\u1ecb k\u00ea bi\u00ean \u0111\u1ec3 thi h\u00e0nh \u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u01b0\u1edbng m\u1eafc n\u1eb1m \u1edf ch\u1ed7: Ng\u01b0\u1eddi s\u1edf h\u1eefu t\u00e0i s\u1ea3n (ng\u01b0\u1eddi ph\u1ea3i thi h\u00e0nh \u00e1n) kh\u00f4ng t\u1ef1 nguy\u1ec7n b\u00e1n, vi\u1ec7c chuy\u1ec3n giao do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ed5 ch\u1ee9c. Trong khi \u0111\u00f3, b\u00ean nh\u1eadn t\u00e0i s\u1ea3n v\u1eabn c\u1ea7n h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, l\u00e0m th\u1ee7 t\u1ee5c sang t\u00ean v\u00e0 k\u00ea khai thu\u1ebf. N\u1ebfu kh\u00f4ng r\u00f5 ai l\u00e0 ng\u01b0\u1eddi l\u1eadp h\u00f3a \u0111\u01a1n, b\u00ean nh\u1eadn t\u00e0i s\u1ea3n r\u1ea5t d\u1ec5 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng &#8220;c\u00f3 t\u00e0i s\u1ea3n m\u00e0 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6303\/DTH-QLDN2 \u0111\u00e3 th\u00e1o g\u1ee1 \u0111\u00fang \u0111i\u1ec3m ngh\u1ebdn n\u00e0y. D\u00f9 l\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1 bi\u1ec7t cho m\u1ed9t doanh nghi\u1ec7p, v\u0103n b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb tham kh\u1ea3o r\u1ed9ng cho m\u1ecdi \u0111\u01a1n v\u1ecb mua, nh\u1eadn t\u00e0i s\u1ea3n t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh \u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_duoc_vien_dan_trong_Cong_van_6303DTH-QLDN2\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn trong C\u00f4ng v\u0103n 6303\/DTH-QLDN2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10032\" aria-describedby=\"caption-attachment-10032\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10032\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-duoc-vien-dan-trong-Cong-van-6303_DTH-QLDN2.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn trong C\u00f4ng v\u0103n 6303\/DTH-QLDN2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-duoc-vien-dan-trong-Cong-van-6303_DTH-QLDN2.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-duoc-vien-dan-trong-Cong-van-6303_DTH-QLDN2-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-duoc-vien-dan-trong-Cong-van-6303_DTH-QLDN2-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-duoc-vien-dan-trong-Cong-van-6303_DTH-QLDN2-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-duoc-vien-dan-trong-Cong-van-6303_DTH-QLDN2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10032\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn trong C\u00f4ng v\u0103n 6303\/DTH-QLDN2<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6303\/DTH-QLDN2 vi\u1ec7n d\u1eabn 03 nh\u00f3m quy \u0111\u1ecbnh thu\u1ed9c khung ph\u00e1p l\u00fd m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed n\u0103m 2026. K\u1ebf to\u00e1n n\u00ean \u0111\u1ecdc nguy\u00ean v\u0103n \u0111\u1ec3 hi\u1ec3u v\u00ec sao c\u01a1 quan thu\u1ebf \u0111\u01b0a ra k\u1ebft lu\u1eadn nh\u01b0 v\u1eady.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_1_Dieu_4_Nghi_dinh_2542026ND-CP_Nguyen_tac_lap_hoa_don_dien_tu\"><\/span><b>Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: Nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP ng\u00e0y 30\/6\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\">Law on Tax Administration No. 108\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Kho\u1ea3n 1 \u0110i\u1ec1u 4 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">When selling goods or providing services, sellers must issue electronic invoices to buyers (including cases where goods and services are used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption; goods exported in the form of loans or borrowings) and cases where invoices are issued as prescribed by the Minister of Finance, except for cases where electronic invoices are not required as stipulated in Article 7 of this Decree.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">Electronic invoices must conform to standard data formats and must contain all the information required by tax laws, accounting laws, and the provisions of Article 10 of this Decree, ensuring that they fully and truthfully reflect the economic transactions that have occurred. The seller is legally responsible for the accuracy of the issued invoice.<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m c\u1ea7n r\u00fat ra:<\/b><span style=\"font-weight: 400;\"> Nguy\u00ean t\u1eafc chung l\u00e0 <\/span><b>c\u00f3 chuy\u1ec3n giao h\u00e0ng h\u00f3a th\u00ec ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">, k\u1ec3 c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu ti\u1ec1n nh\u01b0 khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng hay<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-doi-voi-hang-mau\/\"> xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng m\u1eabu<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Vi\u1ec7c chuy\u1ec3n giao t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n c\u0169ng kh\u00f4ng n\u1eb1m ngo\u00e0i nguy\u00ean t\u1eafc n\u00e0y; c\u00e2u h\u1ecfi ch\u1ec9 c\u00f2n l\u00e0 ai \u0111\u1ee9ng ra l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_2_Dieu_6_Nghi_dinh_2542026ND-CP_Doi_tuong_duoc_cap_hoa_don_theo_tung_lan_phat_sinh\"><\/span><b>Kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6303\/DTH-QLDN2 tr\u00edch d\u1eabn kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng n\u00eau t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y), tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 r\u00f5 trong h\u1ed3 s\u01a1 b\u00e1n \u0111\u1ea5u gi\u00e1 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua;<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m b.2 cho ph\u00e9p t\u1ed5 ch\u1ee9c, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb nh\u01b0ng c\u00f3 b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua, khi gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 r\u00f5 trong h\u1ed3 s\u01a1 b\u00e1n \u0111\u1ea5u gi\u00e1 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_15_Thong_tu_912026TT-BTC_Trinh_tu_thu_tuc_cap_hoa_don_co_ma\"><\/span><b>\u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC: Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c c\u1ea5p h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC ng\u00e0y 30\/6\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. \u0110i\u1ec1u 15 \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 6303\/DTH-QLDN2 tr\u00edch d\u1eabn:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">G\u1eedi \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 06\/\u0110N-PSDT Ph\u1ee5 l\u1ee5c III k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 truy c\u1eadp v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 thu\u1ebf ph\u00e1t sinh tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu nh\u1eadp c\u00e1 nh\u00e2n, thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c s\u1ed1 ph\u00e1t sinh ph\u1ea3i n\u1ed9p theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3);<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP th\u00ec ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c s\u1ed1 ph\u00e1t sinh ph\u1ea3i n\u1ed9p theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP th\u00ec kh\u00f4ng ph\u1ea3i khai v\u00e0 n\u1ed9p s\u1ed1 thu\u1ebf ph\u00e1t sinh tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p;<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Sau khi t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf ho\u1eb7c s\u1ed1 ph\u00e1t sinh ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo, c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3;<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/i><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh:<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">a) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p: C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c c\u01a1 quan thu\u1ebf n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">\u2026<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi t\u00ecnh hu\u1ed1ng t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n, v\u00ec tr\u01b0\u1eddng h\u1ee3p n\u00e0y thu\u1ed9c nh\u00f3m \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_huong_dan_cot_loi_cua_Cong_van_6303DTH-QLDN2\"><\/span><b>N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 6303\/DTH-QLDN2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10031\" aria-describedby=\"caption-attachment-10031\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10031\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cot-loi-cua-Cong-van-6303_DTH-QLDN2.jpg\" alt=\"N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 6303\/DTH-QLDN2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cot-loi-cua-Cong-van-6303_DTH-QLDN2.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cot-loi-cua-Cong-van-6303_DTH-QLDN2-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cot-loi-cua-Cong-van-6303_DTH-QLDN2-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cot-loi-cua-Cong-van-6303_DTH-QLDN2-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cot-loi-cua-Cong-van-6303_DTH-QLDN2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10031\" class=\"wp-caption-text\">N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 6303\/DTH-QLDN2<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi d\u1eabn chi\u1ebfu c\u00e1c quy \u0111\u1ecbnh tr\u00ean, Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Th\u00e1p \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n QVD \u0110\u1ed3ng Th\u00e1p b\u1ecb k\u00ea bi\u00ean \u0111\u1ec3 thi h\u00e0nh \u00e1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a C\u01a1 quan Thi h\u00e0nh \u00e1n ho\u1eb7c theo b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd th\u00ec C\u01a1 quan Thi h\u00e0nh \u00e1n D\u00e2n s\u1ef1 th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n giao cho b\u00ean nh\u1eadn t\u00e0i s\u1ea3n v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf thay cho ng\u01b0\u1eddi ph\u1ea3i thi h\u00e0nh \u00e1n (Tr\u01b0\u1eddng h\u1ee3p n\u00e0y C\u01a1 quan Thi h\u00e0nh \u00e1n D\u00e2n s\u1ef1 g\u1eedi \u0111\u01a1n \u0111\u1ebfn C\u01a1 quan thu\u1ebf \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng theo M\u1eabu s\u1ed1 06\/\u0110N-PSDT Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng giao cho b\u00ean mua t\u00e0i s\u1ea3n).<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb \u0111o\u1ea1n h\u01b0\u1edbng d\u1eabn n\u00e0y, c\u00f3 th\u1ec3 t\u00e1ch C\u00f4ng v\u0103n 6303\/DTH-QLDN2 th\u00e0nh 04 n\u1ed9i dung c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Terms and conditions apply: <\/b><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n b\u1ecb k\u00ea bi\u00ean \u0111\u1ec3 thi h\u00e0nh \u00e1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a C\u01a1 quan Thi h\u00e0nh \u00e1n ho\u1eb7c theo b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. Thi\u1ebfu \u0111i\u1ec1u ki\u1ec7n ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd th\u00ec ch\u01b0a \u0111\u1eb7t ra vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee7 th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n: <\/b><span style=\"font-weight: 400;\">C\u01a1 quan Thi h\u00e0nh \u00e1n D\u00e2n s\u1ef1, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n b\u1ecb k\u00ea bi\u00ean, c\u0169ng kh\u00f4ng ph\u1ea3i b\u00ean nh\u1eadn t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lo\u1ea1i h\u00f3a \u0111\u01a1n: <\/b><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh, l\u00e0 <\/span><b>h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><span style=\"font-weight: 400;\">, \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb c\u1ea5p theo M\u1eabu s\u1ed1 06\/\u0110N-PSDT Ph\u1ee5 l\u1ee5c III Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u0129a v\u1ee5 thu\u1ebf.<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan Thi h\u00e0nh \u00e1n D\u00e2n s\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf <\/span><b>thay cho ng\u01b0\u1eddi ph\u1ea3i thi h\u00e0nh \u00e1n<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>T\u1ea3i M\u1eabu s\u1ed1 06\/\u0110N-PSDT:<\/b><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/drive.google.com\/file\/d\/1LTeYaI_8cbPp-AeRYDs4QQTmVO4wD56T\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\">T\u1ea3i M\u1eabu s\u1ed1 06\/\u0110N-PSDT<\/a><\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_6303DTH-QLDN2_tac_dong_the_nao_den_tung_ben_lien_quan\"><\/span><b>C\u00f4ng v\u0103n 6303\/DTH-QLDN2 t\u00e1c \u0111\u1ed9ng th\u1ebf n\u00e0o \u0111\u1ebfn t\u1eebng b\u00ean li\u00ean quan?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t giao d\u1ecbch x\u1eed l\u00fd t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n c\u00f3 \u00edt nh\u1ea5t ba b\u00ean. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m l\u01b0\u1ee3c vai tr\u00f2 c\u1ee7a t\u1eebng b\u00ean theo C\u00f4ng v\u0103n 6303\/DTH-QLDN2:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>B\u00ean li\u00ean quan<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f4ng v\u0103n 6303\/DTH-QLDN2<\/b><\/td>\n<td style=\"text-align: center;\"><b>Vi\u1ec7c c\u1ea7n l\u00e0m<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi ph\u1ea3i thi h\u00e0nh \u00e1n (doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n b\u1ecb k\u00ea bi\u00ean)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng t\u1ef1 l\u1eadp h\u00f3a \u0111\u01a1n, ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c C\u01a1 quan Thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 k\u00ea khai, n\u1ed9p thay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo d\u00f5i, l\u01b0u h\u1ed3 s\u01a1 v\u1ec1 vi\u1ec7c t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u00ean s\u1ed5 s\u00e1ch<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u01a1 quan Thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee7 th\u1ec3 \u0111\u1ec1 ngh\u1ecb c\u1ea5p v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n GTGT c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh, k\u00ea khai, n\u1ed9p thu\u1ebf thay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">G\u1eedi M\u1eabu 06\/\u0110N-PSDT, n\u1ed9p thu\u1ebf GTGT, l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00ean nh\u1eadn t\u00e0i s\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi nh\u1eadn h\u00f3a \u0111\u01a1n GTGT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 \u0111\u00fang C\u01a1 quan Thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 \u0111\u1ec3 nh\u1eadn h\u00f3a \u0111\u01a1n, ki\u1ec3m tra th\u00f4ng tin, h\u1ea1ch to\u00e1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_ben_nhan_tai_san_can_kiem_tra_gi_tren_hoa_don\"><\/span><b>K\u1ebf to\u00e1n b\u00ean nh\u1eadn t\u00e0i s\u1ea3n c\u1ea7n ki\u1ec3m tra g\u00ec tr\u00ean h\u00f3a \u0111\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 b\u00ean nh\u1eadn t\u00e0i s\u1ea3n ghi nh\u1eadn nguy\u00ean gi\u00e1, tr\u00edch kh\u1ea5u hao v\u00e0 xem x\u00e9t c\u00e1c ngh\u0129a v\u1ee5, quy\u1ec1n l\u1ee3i v\u1ec1 thu\u1ebf. Khi nh\u1eadn h\u00f3a \u0111\u01a1n theo c\u01a1 ch\u1ebf c\u1ee7a C\u00f4ng v\u0103n 6303\/DTH-QLDN2, k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra c\u00e1c \u0111i\u1ec3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lo\u1ea1i h\u00f3a \u0111\u01a1n:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> H\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, tra c\u1ee9u \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n:<\/b><span style=\"font-weight: 400;\"> Th\u1ec3 hi\u1ec7n C\u01a1 quan Thi h\u00e0nh \u00e1n D\u00e2n s\u1ef1 l\u00e0 \u0111\u01a1n v\u1ecb l\u1eadp h\u00f3a \u0111\u01a1n trong tr\u01b0\u1eddng h\u1ee3p b\u00e1n t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng tin ng\u01b0\u1eddi mua:<\/b><span style=\"font-weight: 400;\"> T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 c\u1ee7a b\u00ean nh\u1eadn t\u00e0i s\u1ea3n ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u00f4 t\u1ea3 t\u00e0i s\u1ea3n:<\/b><span style=\"font-weight: 400;\"> Kh\u1edbp v\u1edbi h\u1ed3 s\u01a1 k\u00ea bi\u00ean, ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd v\u00e0 bi\u00ean b\u1ea3n b\u00e0n giao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u00e1 tr\u1ecb v\u00e0 thu\u1ebf su\u1ea5t GTGT:<\/b><span style=\"font-weight: 400;\"> Kh\u1edbp v\u1edbi gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 ho\u1eb7c gi\u00e1 x\u1eed l\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t; l\u01b0u \u00fd \u0111i\u1ec3m b.2 kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u1ec1 c\u1eadp tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 r\u00f5 trong h\u1ed3 s\u01a1 b\u00e1n \u0111\u1ea5u gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed9 h\u1ed3 s\u01a1 \u0111i k\u00e8m:<\/b><span style=\"font-weight: 400;\"> Quy\u1ebft \u0111\u1ecbnh k\u00ea bi\u00ean ho\u1eb7c b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n; v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd; h\u1ed3 s\u01a1 \u0111\u1ea5u gi\u00e1 (n\u1ebfu c\u00f3); bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, ghi nh\u1eadn nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hay x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u1eabn ph\u1ea3i \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u ki\u1ec7n ri\u00eang c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf GTGT, thu\u1ebf TNDN. C\u00f4ng v\u0103n 6303\/DTH-QLDN2 ch\u1ec9 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ee7 th\u1ec3 v\u00e0 th\u1ee7 t\u1ee5c l\u1eadp h\u00f3a \u0111\u01a1n, kh\u00f4ng tr\u1ef1c ti\u1ebfp k\u1ebft lu\u1eadn c\u00e1c v\u1ea5n \u0111\u1ec1 n\u00e0y. V\u1edbi giao d\u1ecbch gi\u00e1 tr\u1ecb l\u1edbn, doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-tu-van-ke-toan\/\"> accounting consulting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6303\/DTH-QLDN2 \u0111\u00e3 l\u00e0m r\u00f5 m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf: khi t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p b\u1ecb k\u00ea bi\u00ean \u0111\u1ec3 thi h\u00e0nh \u00e1n v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, C\u01a1 quan Thi h\u00e0nh \u00e1n D\u00e2n s\u1ef1 l\u00e0 ch\u1ee7 th\u1ec3 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n GTGT c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo M\u1eabu s\u1ed1 06\/\u0110N-PSDT, l\u1eadp h\u00f3a \u0111\u01a1n giao cho b\u00ean nh\u1eadn t\u00e0i s\u1ea3n v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf thay ng\u01b0\u1eddi ph\u1ea3i thi h\u00e0nh \u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nghi\u1ec7p v\u1ee5 t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean nh\u01b0ng gi\u00e1 tr\u1ecb m\u1ed7i giao d\u1ecbch th\u01b0\u1eddng l\u1edbn, k\u00e9o theo r\u1ee7i ro l\u1edbn n\u1ebfu h\u1ed3 s\u01a1 h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1eb7t ch\u1ebd. V\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ee7 kinh nghi\u1ec7m x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 nh\u01b0 v\u1eady,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/\"> outsource accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 c\u00e1ch ti\u1ebft ki\u1ec7m m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o chu\u1ea9n m\u1ef1c. N\u1ebfu mu\u1ed1n to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n, b\u00e1o c\u00e1o thu\u1ebf \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh quanh n\u0103m theo khung ph\u00e1p l\u00fd m\u1edbi 2026,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd doanh nghi\u1ec7p, t\u1eeb kh\u00e2u r\u00e0 so\u00e1t h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n \u0111\u1ebfn khi ho\u00e0n t\u1ea5t k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/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>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_6303DTH-QLDN2\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 6303\/DTH-QLDN2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_san_cua_cong_ty_bi_ke_bien_de_thi_hanh_an_thi_ai_lap_hoa_don\"><\/span><b>T\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty b\u1ecb k\u00ea bi\u00ean \u0111\u1ec3 thi h\u00e0nh \u00e1n th\u00ec ai l\u1eadp h\u00f3a \u0111\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 6303\/DTH-QLDN2, tr\u01b0\u1eddng h\u1ee3p ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec C\u01a1 quan Thi h\u00e0nh \u00e1n D\u00e2n s\u1ef1 th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n giao cho b\u00ean nh\u1eadn t\u00e0i s\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loai_hoa_don_duoc_lap_trong_truong_hop_nay_la_gi\"><\/span><b>Lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh, c\u1ee5 th\u1ec3 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Don_de_nghi_cap_hoa_don_dung_mau_nao\"><\/span><b>\u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n d\u00f9ng m\u1eabu n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 06\/\u0110N-PSDT Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_ke_khai_nop_thue_doi_voi_tai_san_thi_hanh_an\"><\/span><b>Ai k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thi h\u00e0nh \u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan Thi h\u00e0nh \u00e1n D\u00e2n s\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf thay cho ng\u01b0\u1eddi ph\u1ea3i thi h\u00e0nh \u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sau_khi_nop_thue_bao_lau_thi_co_quan_thue_cap_ma_hoa_don\"><\/span><b>Sau khi n\u1ed9p thu\u1ebf, bao l\u00e2u th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf ho\u1eb7c s\u1ed1 ph\u00e1t sinh ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo, c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 6303\/DTH-QLDN2 ng\u00e0y 27\/7\/2026 c\u1ee7a Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Th\u00e1p tr\u1ea3 l\u1eddi m\u1ed9t c\u00e2u h\u1ecfi khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang: Khi t\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t c\u00f4ng ty b\u1ecb k\u00ea bi\u00ean \u0111\u1ec3 thi h\u00e0nh \u00e1n v\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd, chuy\u1ec3n giao cho b\u00ean kh\u00e1c, th\u00ec ai l\u00e0 ng\u01b0\u1eddi l\u1eadp h\u00f3a \u0111\u01a1n, l\u1eadp lo\u1ea1i h\u00f3a \u0111\u01a1n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":10030,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10029","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10029","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=10029"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10029\/revisions"}],"predecessor-version":[{"id":10033,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10029\/revisions\/10033"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/10030"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=10029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=10029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=10029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}