{"id":10604,"date":"2026-10-27T09:10:50","date_gmt":"2026-10-27T02:10:50","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10604"},"modified":"2026-10-27T09:10:50","modified_gmt":"2026-10-27T02:10:50","slug":"cong-van-9331-cth-qldn1","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-9331-cth-qldn1\/","title":{"rendered":"C\u00f4ng v\u0103n 9331\/CTH-QLDN1: X\u1eed l\u00fd t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u00f9 h\u1ee3p"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-9331cthqldn1-ngay-14102026-huong-dan-xu-ly-hoa-don-xuat-khau-co-ty-gia-khong-phu-hop-the-n-138107903.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 9331\/CTH-QLDN1<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> n\u0103m 2026, khi t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh, doanh nghi\u1ec7p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo \u0110i\u1ec1u 10 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-91-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-254-2026-ND-CP-699151.aspx\" target=\"_blank\" rel=\"noopener\">Circular 91\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">; n\u1ebfu vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u00e0m thay \u0111\u1ed5i s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai th\u00ec ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 c\u00f3 sai s\u00f3t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, t\u1ef7 gi\u00e1 l\u00e0 con s\u1ed1 nh\u1ecf nh\u01b0ng \u1ea3nh h\u01b0\u1edfng d\u00e2y chuy\u1ec1n. Ch\u1ec9 c\u1ea7n ghi sai t\u1ef7 gi\u00e1, s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i, ti\u1ec1n thu\u1ebf v\u00e0 doanh thu k\u00ea khai \u0111\u1ec1u c\u00f3 th\u1ec3 l\u1ec7ch theo. Sai s\u00f3t n\u00e0y th\u01b0\u1eddng ch\u1ec9 b\u1ecb ph\u00e1t hi\u1ec7n khi \u0111\u1ed1i chi\u1ebfu t\u1edd khai h\u1ea3i quan, quy\u1ebft to\u00e1n ho\u1eb7c khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung C\u00f4ng v\u0103n 9331\/CTH-QLDN1, c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan v\u00e0 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u1ef7 gi\u00e1 \u0111\u00fang quy \u0111\u1ecbnh, gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng kh\u1eafc ph\u1ee5c tr\u01b0\u1edbc khi ph\u00e1t sinh r\u1ee7i ro.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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-9331-cth-qldn1\/#Cong_van_9331CTH-QLDN1_huong_dan_gi_ve_ty_gia_xuat_hoa_don\" >C\u00f4ng v\u0103n 9331\/CTH-QLDN1 h\u01b0\u1edbng d\u1eabn g\u00ec v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9331-cth-qldn1\/#Can_cu_cua_Cong_van_9331CTH-QLDN1\" >C\u0103n c\u1ee9 c\u1ee7a C\u00f4ng v\u0103n 9331\/CTH-QLDN1<\/a><\/li><\/ul><\/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-9331-cth-qldn1\/#Can_cu_phap_ly_lien_quan_den_Cong_van_9331CTH-QLDN1\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 9331\/CTH-QLDN1<\/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-9331-cth-qldn1\/#Ty_gia_tinh_thue_hang_xuat_khau_theo_Nghi_dinh_2522026ND-CP\" >T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf h\u00e0ng xu\u1ea5t kh\u1ea9u theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/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-9331-cth-qldn1\/#Ty_gia_the_hien_tren_hoa_don_theo_Nghi_dinh_2542026ND-CP\" >T\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/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-9331-cth-qldn1\/#Xu_ly_hoa_don_dien_tu_da_lap_sai_theo_Dieu_10_Thong_tu_912026TT-BTC\" >X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/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-9331-cth-qldn1\/#Cach_xu_ly_ty_gia_sai_tren_hoa_don_theo_Cong_van\" >C\u00e1ch x\u1eed l\u00fd t\u1ef7 gi\u00e1 sai tr\u00ean h\u00f3a \u0111\u01a1n theo C\u00f4ng v\u0103n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9331-cth-qldn1\/#Quy_trinh_xu_ly_tung_buoc\" >Quy tr\u00ecnh x\u1eed l\u00fd t\u1eebng b\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9331-cth-qldn1\/#Truong_hop_sai_ty_gia_tren_nhieu_hoa_don_trong_thang\" >Tr\u01b0\u1eddng h\u1ee3p sai t\u1ef7 gi\u00e1 tr\u00ean nhi\u1ec1u h\u00f3a \u0111\u01a1n trong th\u00e1ng<\/a><\/li><\/ul><\/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-9331-cth-qldn1\/#Truong_hop_nao_dieu_chinh_thay_the_hoa_don_ma_khong_can_van_ban_thoa_thuan\" >Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng c\u1ea7n v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9331-cth-qldn1\/#Luu_y_cho_ke_toan_khi_ap_dung_Cong_van_9331CTH-QLDN1\" >L\u01b0u \u00fd cho k\u1ebf to\u00e1n khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 9331\/CTH-QLDN1<\/a><\/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-9331-cth-qldn1\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9331-cth-qldn1\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9331-cth-qldn1\/#Cau_hoi_thuong_gap_ve_Cong_van_9331CTH-QLDN1\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 9331\/CTH-QLDN1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9331-cth-qldn1\/#Cong_van_9331CTH-QLDN1_dan_chieu_van_ban_nao_ve_ty_gia\" >C\u00f4ng v\u0103n 9331\/CTH-QLDN1 d\u1eabn chi\u1ebfu v\u0103n b\u1ea3n n\u00e0o v\u1ec1 t\u1ef7 gi\u00e1?<\/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-9331-cth-qldn1\/#Hoa_don_sai_ty_gia_co_duoc_chi_thong_bao_sai_sot_ma_khong_lap_lai_khong\" >H\u00f3a \u0111\u01a1n sai t\u1ef7 gi\u00e1 c\u00f3 \u0111\u01b0\u1ee3c ch\u1ec9 th\u00f4ng b\u00e1o sai s\u00f3t m\u00e0 kh\u00f4ng l\u1eadp l\u1ea1i kh\u00f4ng?<\/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-9331-cth-qldn1\/#Co_bat_buoc_khai_bo_sung_sau_khi_dieu_chinh_hoa_don_sai_ty_gia\" >C\u00f3 b\u1eaft bu\u1ed9c khai b\u1ed5 sung sau khi \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n sai t\u1ef7 gi\u00e1?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9331-cth-qldn1\/#Nhieu_hoa_don_cung_sai_ty_gia_trong_thang_co_phai_lap_tung_hoa_don_dieu_chinh\" >Nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u00f9ng sai t\u1ef7 gi\u00e1 trong th\u00e1ng c\u00f3 ph\u1ea3i l\u1eadp t\u1eebng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_9331CTH-QLDN1_huong_dan_gi_ve_ty_gia_xuat_hoa_don\"><\/span><b>C\u00f4ng v\u0103n 9331\/CTH-QLDN1 h\u01b0\u1edbng d\u1eabn g\u00ec v\u1ec1 t\u1ef7 gi\u00e1 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;\">C\u00f4ng v\u0103n 9331\/CTH-QLDN1 n\u0103m 2026 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u. V\u0103n b\u1ea3n n\u00e0y kh\u00f4ng ban h\u00e0nh quy \u0111\u1ecbnh m\u1edbi m\u00e0 d\u1eabn chi\u1ebfu v\u00e0 y\u00eau c\u1ea7u doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn \u0111\u00e3 c\u00f3 t\u1ea1i C\u00f4ng v\u0103n 6810\/CT-QLNT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_cua_Cong_van_9331CTH-QLDN1\"><\/span><b>C\u0103n c\u1ee9 c\u1ee7a C\u00f4ng v\u0103n 9331\/CTH-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 C\u00f4ng v\u0103n 6810\/CT-QLNT n\u0103m 2026 ng\u00e0y 14\/9\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u00f4ng ty th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c h\u01b0\u1edbng d\u1eabn v\u00e0 C\u00f4ng v\u0103n 6810\/CT-QLNT n\u0103m 2026. Tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh th\u00ec C\u00f4ng ty x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u00e0m thay \u0111\u1ed5i s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai, C\u00f4ng ty khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 c\u00f3 sai s\u00f3t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba \u0111i\u1ec3m c\u1ed1t l\u00f5i k\u1ebf to\u00e1n c\u1ea7n n\u1eafm:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 C\u00f4ng v\u0103n 6810\/CT-QLNT: T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u ph\u1ea3i theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00e0y. Xem chi ti\u1ebft t\u1ea1i b\u00e0i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6810-ct-qlnt\/\"> C\u00f4ng v\u0103n 6810\/CT-QLNT h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC: Khi t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf: N\u1ebfu vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u00e0m thay \u0111\u1ed5i s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai, khai b\u1ed5 sung cho k\u1ef3 c\u00f3 sai s\u00f3t theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_lien_quan_den_Cong_van_9331CTH-QLDN1\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 9331\/CTH-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10606\" aria-describedby=\"caption-attachment-10606\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10606\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-lien-quan-den-Cong-van-9331_CTH-QLDN1.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 9331\/CTH-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-lien-quan-den-Cong-van-9331_CTH-QLDN1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-lien-quan-den-Cong-van-9331_CTH-QLDN1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-lien-quan-den-Cong-van-9331_CTH-QLDN1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-lien-quan-den-Cong-van-9331_CTH-QLDN1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-lien-quan-den-Cong-van-9331_CTH-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10606\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 9331\/CTH-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u \u0111\u00fang C\u00f4ng v\u0103n 9331\/CTH-QLDN1, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ecdc k\u00e8m ba v\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf, t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_tinh_thue_hang_xuat_khau_theo_Nghi_dinh_2522026ND-CP\"><\/span><b>T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf h\u00e0ng xu\u1ea5t kh\u1ea9u theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">For exported and imported goods, the exchange rate used for calculating taxes is in accordance with the regulations of customs law.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng \u00e1p d\u1ee5ng t\u00f9y \u00fd m\u00e0 ph\u1ea3i theo ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_the_hien_tren_hoa_don_theo_Nghi_dinh_2542026ND-CP\"><\/span><b>T\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c.1 M\u1ee5c 8 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">c) \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 \u201c\u0111\u201d.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">c.1) Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i th\u00ec \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi t\u00ean ngo\u1ea1i t\u1ec7. Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>Points to note:<\/b><span style=\"font-weight: 400;\"> Khi giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, ng\u01b0\u1eddi b\u00e1n <\/span><b>b\u1eaft bu\u1ed9c th\u1ec3 hi\u1ec7n t\u1ef7 gi\u00e1<\/b><span style=\"font-weight: 400;\"> ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam tr\u00ean h\u00f3a \u0111\u01a1n, theo t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_hoa_don_dien_tu_da_lap_sai_theo_Dieu_10_Thong_tu_912026TT-BTC\"><\/span><b>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp m\u00e0 C\u00f4ng v\u0103n 9331\/CTH-QLDN1 d\u1eabn chi\u1ebfu khi t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u00f9 h\u1ee3p. Kho\u1ea3n 1 \u0110i\u1ec1u 10 chia hai nh\u00f3m sai s\u00f3t:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p sai v\u1ec1 c\u00e1c n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef ho\u1eb7c c\u00e1c n\u1ed9i dung kh\u00e1c nh\u01b0ng kh\u00f4ng sai v\u1ec1: m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec 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 v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n 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 Ph\u1ee5 l\u1ee5c III k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai c\u00e1c n\u1ed9i dung v\u1ec1: m\u00e3 s\u1ed1 thu\u1ebf; t\u00ean h\u00e0ng h\u00f3a, h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng; 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 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y) th\u00ec ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">b.1) Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201c\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">b.2) Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m.<\/span><\/i><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xu_ly_ty_gia_sai_tren_hoa_don_theo_Cong_van\"><\/span><b>C\u00e1ch x\u1eed l\u00fd t\u1ef7 gi\u00e1 sai tr\u00ean h\u00f3a \u0111\u01a1n theo C\u00f4ng v\u0103n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c vi\u1ebft sai t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf,&#8230; tr\u00ean h\u00f3a \u0111\u01a1n. V\u00ec v\u1eady, sai t\u1ef7 gi\u00e1 thu\u1ed9c nh\u00f3m sai s\u00f3t t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn m\u1ed9t trong hai h\u00ecnh th\u1ee9c d\u01b0\u1edbi \u0111\u00e2y:<\/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>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Base<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m b.1 kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m b.2 kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u00f2ng ch\u1eef b\u1eaft bu\u1ed9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 k\u00fd hi\u1ec7u\u2026 s\u1ed1\u2026 ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 k\u00fd hi\u1ec7u\u2026 s\u1ed1\u2026 ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nature\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh ph\u1ea7n ch\u00eanh l\u1ec7ch c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_tung_buoc\"><\/span><b>Quy tr\u00ecnh x\u1eed l\u00fd t\u1eebng b\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eebng b\u01b0\u1edbc x\u1eed l\u00fd 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;\">R\u00e0 so\u00e1t t\u1ef7 gi\u00e1 \u0111\u00e3 \u00e1p d\u1ee5ng \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 6810\/CT-QLNT v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ho\u1eb7c th\u00f4ng b\u00e1o tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf v\u1edbi \u0111\u00fang d\u00f2ng ch\u1eef b\u1eaft bu\u1ed9c nh\u01b0 b\u1ea3ng tr\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd s\u1ed1 v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n: Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, sau \u0111\u00f3 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) ho\u1eb7c g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 r\u1ed3i g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 c\u00f3 sai s\u00f3t n\u1ebfu vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u00e0m thay \u0111\u1ed5i s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai, \u0111\u00fang nh\u01b0 y\u00eau c\u1ea7u c\u1ee7a C\u00f4ng v\u0103n 9331\/CTH-QLDN1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0o ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ho\u1eb7c th\u00f4ng b\u00e1o tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf:<\/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 mua l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh: Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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 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 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.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_sai_ty_gia_tren_nhieu_hoa_don_trong_thang\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p sai t\u1ef7 gi\u00e1 tr\u00ean nhi\u1ec1u h\u00f3a \u0111\u01a1n trong th\u00e1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC cho ph\u00e9p x\u1eed l\u00fd g\u1ed9p:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 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 trong c\u00f9ng th\u00e1ng, th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf cho nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai trong c\u00f9ng th\u00e1ng v\u00e0 \u0111\u00ednh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo M\u1eabu s\u1ed1 01\/BK-\u0110CTT Ph\u1ee5 l\u1ee5c III k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn, 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;\"> gi\u00fap r\u00e0 so\u00e1t t\u1ef7 gi\u00e1 v\u00e0 x\u1eed l\u00fd sai s\u00f3t h\u00e0ng lo\u1ea1t nhanh, \u0111\u00fang m\u1eabu bi\u1ec3u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nao_dieu_chinh_thay_the_hoa_don_ma_khong_can_van_ban_thoa_thuan\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng c\u1ea7n v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai t\u1ef7 gi\u00e1 theo C\u00f4ng v\u0103n 9331\/CTH-QLDN1, kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua. \u0110i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: 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 \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 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 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP; 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><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, c\u00f3 03 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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 \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The buying and selling of goods on e-commerce platforms and other digital platforms.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i 03 tr\u01b0\u1eddng h\u1ee3p tr\u00ean, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u th\u00f4ng th\u01b0\u1eddng v\u1eabn ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn (ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c) ho\u1eb7c th\u00f4ng b\u00e1o (ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n) tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<blockquote><p><b>Reference: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/\">In which period should adjustment and replacement invoices be declared?<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_cho_ke_toan_khi_ap_dung_Cong_van_9331CTH-QLDN1\"><\/span><b>L\u01b0u \u00fd cho k\u1ebf to\u00e1n khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 9331\/CTH-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10605\" aria-describedby=\"caption-attachment-10605\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10605\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-cho-ke-toan-khi-ap-dung-Cong-van-9331_CTH-QLDN1.jpg\" alt=\"L\u01b0u \u00fd cho k\u1ebf to\u00e1n khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 9331\/CTH-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-cho-ke-toan-khi-ap-dung-Cong-van-9331_CTH-QLDN1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-cho-ke-toan-khi-ap-dung-Cong-van-9331_CTH-QLDN1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-cho-ke-toan-khi-ap-dung-Cong-van-9331_CTH-QLDN1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-cho-ke-toan-khi-ap-dung-Cong-van-9331_CTH-QLDN1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-cho-ke-toan-khi-ap-dung-Cong-van-9331_CTH-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10605\" class=\"wp-caption-text\">L\u01b0u \u00fd cho k\u1ebf to\u00e1n khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 9331\/CTH-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb g\u00f3c \u0111\u1ed9 chuy\u00ean m\u00f4n, k\u1ebf to\u00e1n n\u00ean l\u01b0u \u00fd c\u00e1c \u0111i\u1ec3m sau \u0111\u1ec3 \u00e1p d\u1ee5ng <\/span><b>C\u00f4ng v\u0103n 9331\/CTH-QLDN1<\/b><span style=\"font-weight: 400;\"> an to\u00e0n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng d\u00f9ng th\u00f4ng b\u00e1o M\u1eabu 04\/SS-H\u0110\u0110T cho sai t\u1ef7 gi\u00e1 l\u00e0m l\u1ec7ch s\u1ed1 ti\u1ec1n:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 10 ch\u1ec9 \u00e1p d\u1ee5ng khi kh\u00f4ng sai s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf. Sai t\u1ef7 gi\u00e1 th\u01b0\u1eddng k\u00e9o theo sai s\u1ed1 ti\u1ec1n n\u00ean ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo \u0111i\u1ec3m b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i chi\u1ebfu t\u1ef7 gi\u00e1 v\u1edbi ph\u00e1p lu\u1eadt h\u1ea3i quan:<\/b><span style=\"font-weight: 400;\"> T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf h\u00e0ng xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan (kho\u1ea3n 4 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi \u0111\u1ee7 th\u00f4ng tin ngo\u1ea1i t\u1ec7 tr\u00ean h\u00f3a \u0111\u01a1n:<\/b><span style=\"font-weight: 400;\"> \u0110\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, ti\u1ec1n thu\u1ebf, t\u1ed5ng thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 k\u00e8m t\u1ef7 gi\u00e1 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam (\u0111i\u1ec3m c.1 M\u1ee5c 8 Ph\u1ee5 l\u1ee5c Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7:<\/b><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, h\u00f3a \u0111\u01a1n g\u1ed1c, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf \u0111\u1ec3 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khai b\u1ed5 sung \u0111\u00fang k\u1ef3:<\/b><span style=\"font-weight: 400;\"> Khai b\u1ed5 sung cho k\u1ef3 c\u00f3 sai s\u00f3t, kh\u00f4ng g\u1ed9p v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean s\u00e2u v\u1ec1 xu\u1ea5t nh\u1eadp kh\u1ea9u, gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-dich-vu\/\"> hire accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> gi\u00fap ki\u1ec3m so\u00e1t t\u1ef7 gi\u00e1 ngay t\u1eeb kh\u00e2u l\u1eadp h\u00f3a \u0111\u01a1n, h\u1ea1n ch\u1ebf ph\u1ea3i x\u1eed l\u00fd sai s\u00f3t v\u1ec1 sau.<\/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 9331\/CTH-QLDN1 x\u00e1c \u0111\u1ecbnh r\u00f5 h\u01b0\u1edbng x\u1eed l\u00fd khi t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh: th\u1ef1c hi\u1ec7n \u0111\u00fang C\u00f4ng v\u0103n 6810\/CT-QLNT, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf n\u1ebfu s\u1ed1 li\u1ec7u k\u00ea khai thay \u0111\u1ed5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u quan tr\u1ecdng nh\u1ea5t l\u00e0 ph\u00e1t hi\u1ec7n s\u1edbm. Sai s\u00f3t t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c x\u1eed l\u00fd ngay trong k\u1ef3 s\u1ebd \u0111\u01a1n gi\u1ea3n h\u01a1n nhi\u1ec1u so v\u1edbi khi \u0111\u00e3 quy\u1ebft to\u00e1n ho\u1eb7c b\u1ecb ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n m\u1ed9t \u0111\u1ed9i ng\u0169 theo d\u00f5i to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n, t\u1ef7 gi\u00e1 v\u00e0 k\u00ea khai thu\u1ebf, h\u00e3y tham kh\u1ea3o<\/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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, c\u00f3 kinh nghi\u1ec7m x\u1eed l\u00fd nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3. \u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n vi\u00ean gi\u00e0u kinh nghi\u1ec7m s\u1ebd r\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, x\u1eed l\u00fd sai s\u00f3t \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong m\u1ecdi k\u1ef3 k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o, d\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c ho\u1eb7c li\u00ean h\u1ec7 chuy\u00ean gia khi \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/i><\/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_9331CTH-QLDN1\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 9331\/CTH-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_9331CTH-QLDN1_dan_chieu_van_ban_nao_ve_ty_gia\"><\/span><b>C\u00f4ng v\u0103n 9331\/CTH-QLDN1 d\u1eabn chi\u1ebfu v\u0103n b\u1ea3n n\u00e0o v\u1ec1 t\u1ef7 gi\u00e1?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9331\/CTH-QLDN1 c\u0103n c\u1ee9 C\u00f4ng v\u0103n 6810\/CT-QLNT n\u0103m 2026 ng\u00e0y 14\/9\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n, v\u00e0 y\u00eau c\u1ea7u doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang h\u01b0\u1edbng d\u1eabn n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_sai_ty_gia_co_duoc_chi_thong_bao_sai_sot_ma_khong_lap_lai_khong\"><\/span><b>H\u00f3a \u0111\u01a1n sai t\u1ef7 gi\u00e1 c\u00f3 \u0111\u01b0\u1ee3c ch\u1ec9 th\u00f4ng b\u00e1o sai s\u00f3t m\u00e0 kh\u00f4ng l\u1eadp l\u1ea1i kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ebfu sai t\u1ef7 gi\u00e1 l\u00e0m sai s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t ho\u1eb7c ti\u1ec1n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y thu\u1ed9c \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_bat_buoc_khai_bo_sung_sau_khi_dieu_chinh_hoa_don_sai_ty_gia\"><\/span><b>C\u00f3 b\u1eaft bu\u1ed9c khai b\u1ed5 sung sau khi \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n sai t\u1ef7 gi\u00e1?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, khi vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u00e0m thay \u0111\u1ed5i s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai. Theo C\u00f4ng v\u0103n 9331\/CTH-QLDN1, doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 c\u00f3 sai s\u00f3t theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhieu_hoa_don_cung_sai_ty_gia_trong_thang_co_phai_lap_tung_hoa_don_dieu_chinh\"><\/span><b>Nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u00f9ng sai t\u1ef7 gi\u00e1 trong th\u00e1ng c\u00f3 ph\u1ea3i l\u1eadp t\u1eebng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c. N\u1ebfu 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 trong c\u00f9ng th\u00e1ng, ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, k\u00e8m b\u1ea3ng k\u00ea theo M\u1eabu s\u1ed1 01\/BK-\u0110CTT.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 9331\/CTH-QLDN1 n\u0103m 2026, khi t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh, doanh nghi\u1ec7p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC; n\u1ebfu vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u00e0m thay \u0111\u1ed5i s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai th\u00ec ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 c\u00f3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10607,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10604","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\/10604","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=10604"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10604\/revisions"}],"predecessor-version":[{"id":10608,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10604\/revisions\/10608"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/10607"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=10604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=10604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=10604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}