{"id":9222,"date":"2026-07-14T16:32:54","date_gmt":"2026-07-14T09:32:54","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9222"},"modified":"2026-07-14T16:32:54","modified_gmt":"2026-07-14T09:32:54","slug":"chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/","title":{"rendered":"What methods are used to create electronic documents according to Decree 254?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 n\u1ed9i dung m\u1ecdi k\u1ebf to\u00e1n vi\u00ean, doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u1ea7n n\u1eafm r\u00f5 tr\u01b0\u1edbc ng\u01b0\u1ee1ng c\u1eeda chuy\u1ec3n \u0111\u1ed5i ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t trong 6 n\u0103m qua. T\u1eeb 01\/7\/2026, khi Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u00f9ng c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i ch\u00ednh th\u1ee9c h\u1ebft hi\u1ec7u l\u1ef1c, vi\u1ec7c l\u1eadp ch\u1ee9ng t\u1eeb sai ph\u01b0\u01a1ng th\u1ee9c ho\u1eb7c thi\u1ebfu n\u1ed9i dung theo \u0110i\u1ec1u 23 c\u00f3 th\u1ec3 khi\u1ebfn ch\u1ee9ng t\u1eeb m\u1ea5t gi\u00e1 tr\u1ecb thanh to\u00e1n, h\u1ea1ch to\u00e1n, quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7 03 ph\u01b0\u01a1ng th\u1ee9c l\u1eadp, \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd v\u00e0 nguy\u00ean t\u1eafc b\u1eaft bu\u1ed9c theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-254-2026-nd-cp-huong-dan-thi-hanh-luat-quan-ly-thue-2025-ve-hoa-don-dien-tu-439381-d1.html\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, gi\u00fap b\u1ea1n c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c, tr\u00e1nh r\u1ee7i ro khi \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c t\u1ebf nghi\u1ec7p v\u1ee5.<\/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\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" 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 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l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254<\/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\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/#03_phuong_thuc_lap_chung_tu_dien_tu_theo_quy_dinh_moi\" >03 ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh m\u1edbi<\/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\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/#Lap_truc_tiep_tren_He_thong_thong_tin_quan_ly_thue\" >L\u1eadp tr\u1ef1c ti\u1ebfp tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf<\/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\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/#Lap_thong_qua_to_chuc_cung_cap_dich_vu\" >L\u1eadp th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5<\/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\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/#Lap_tren_phan_mem_chung_tu_dien_tu_cua_don_vi\" >L\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a \u0111\u01a1n v\u1ecb<\/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\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/#Dieu_kien_de_chung_tu_dien_tu_duoc_lap_co_gia_tri_phap_ly\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd<\/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\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/#Noi_dung_bat_buoc_phai_co_cua_chung_tu_dien_tu_theo_Nghi_dinh_254\" >N\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254<\/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\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/#Nguyen_tac_lap_chung_tu_dien_tu_can_luu_y\" >Nguy\u00ean t\u1eafc l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u \u00fd<\/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\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/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\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/#Cau_hoi_thuong_gap_ve_chung_tu_dien_tu_duoc_lap_theo_Nghi_dinh_254\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254<\/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\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/#Chung_tu_dien_tu_duoc_lap_theo_Nghi_dinh_254_co_bat_buoc_voi_moi_to_chuc_khong\" >Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi t\u1ed5 ch\u1ee9c kh\u00f4ng?<\/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\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/#Chung_tu_dien_tu_lap_sai_thoi_diem_co_anh_huong_den_gia_tri_phap_ly_khong\" >Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u1eadp sai th\u1eddi \u0111i\u1ec3m c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd kh\u00f4ng?<\/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\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/#Chung_tu_dien_tu_lap_theo_Nghi_dinh_1232020_truoc_ngay_172026_con_duoc_su_dung_khong\" >Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020 tr\u01b0\u1edbc ng\u00e0y 1\/7\/2026 c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng kh\u00f4ng?<\/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\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/#Chung_tu_dien_tu_duoc_lap_theo_Nghi_dinh_254_co_can_chu_ky_so_khong\" >Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 c\u00f3 c\u1ea7n ch\u1eef k\u00fd s\u1ed1 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\/chung-tu-dien-tu-duoc-lap-theo-nghi-dinh-254\/#Chung_tu_dien_tu_duoc_lap_theo_Nghi_dinh_254_ap_dung_cho_doi_tuong_nao\" >Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chung_tu_dien_tu_duoc_lap_theo_Nghi_dinh_254_la_gi\"><\/span><b>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 27 <\/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\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, n\u1ed9i dung \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 ch\u1ee9ng t\u1eeb thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Trong khi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ghi nh\u1eadn nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua, th\u00ec ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. \u0110\u00e2y l\u00e0 hai lo\u1ea1i t\u00e0i li\u1ec7u c\u00f3 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd kh\u00e1c nhau, tuy c\u00f9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh trong m\u1ed9t Ngh\u1ecb \u0111\u1ecbnh. Vi\u1ec7c ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap k\u1ebf to\u00e1n tr\u00e1nh nh\u1ea7m l\u1eabn khi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 sau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quy_dinh_chung_tu_dien_tu_duoc_lap_theo_Nghi_dinh_254\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9225\" aria-describedby=\"caption-attachment-9225\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9225\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-quy-dinh-chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-quy-dinh-chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-quy-dinh-chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-quy-dinh-chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-quy-dinh-chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-quy-dinh-chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9225\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026. V\u0103n b\u1ea3n n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p t\u1ed5 ch\u1ee9c thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u1ee5 th\u1ec3 h\u00f3a kho\u1ea3n 6 \u0110i\u1ec1u 26 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 27 c\u1ee7a Lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c, ba v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt sau \u0111\u00e2y ch\u00ednh th\u1ee9c h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 41\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c m\u1ecdi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u1ea7n d\u1eebng \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh c\u0169 v\u00e0 chuy\u1ec3n h\u1eb3n sang c\u0103n c\u1ee9 theo ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/nghi-dinh-254-2026-nd-cp\/\">To\u00e0n v\u0103n Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"03_phuong_thuc_lap_chung_tu_dien_tu_theo_quy_dinh_moi\"><\/span><b>03 ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung c\u1ed1t l\u00f5i m\u00e0 k\u1ebf to\u00e1n vi\u00ean c\u1ea7n n\u1eafm v\u1eefng khi tri\u1ec3n khai th\u1ef1c t\u1ebf. Theo \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 th\u00f4ng qua m\u1ed9t trong ba ph\u01b0\u01a1ng th\u1ee9c sau:\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_truc_tiep_tren_He_thong_thong_tin_quan_ly_thue\"><\/span><b>L\u1eadp tr\u1ef1c ti\u1ebfp tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng th\u1ee9c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 th\u00f4ng qua h\u1ea1 t\u1ea7ng do c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1eadn h\u00e0nh. Ph\u01b0\u01a1ng th\u1ee9c n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp c\u1ea5p ch\u1ee9ng t\u1eeb thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u00e0 kh\u00f4ng c\u1ea7n qua trung gian.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_thong_qua_to_chuc_cung_cap_dich_vu\"><\/span><b>L\u1eadp th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c \u0111\u01a1n v\u1ecb thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u00f4ng qua c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 trung gian \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p. \u0110\u00e2y l\u00e0 h\u01b0\u1edbng ti\u1ebfp c\u1eadn ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng \u0111\u01a1n v\u1ecb ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ef1 \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1eadn h\u00e0nh m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_tren_phan_mem_chung_tu_dien_tu_cua_don_vi\"><\/span><b>L\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a \u0111\u01a1n v\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 quy m\u00f4 l\u1edbn, ph\u00e1t sinh kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch kh\u1ea5u tr\u1eeb thu\u1ebf th\u01b0\u1eddng xuy\u00ean, vi\u1ec7c t\u1ef1 \u0111\u1ea7u t\u01b0 v\u00e0 v\u1eadn h\u00e0nh ph\u1ea7n m\u1ec1m ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ri\u00eang l\u00e0 l\u1ef1a ch\u1ecdn t\u1ed1i \u01b0u. \u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft l\u00e0 ph\u1ea7n m\u1ec1m ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, d\u00f9 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c n\u00e0o trong ba ph\u01b0\u01a1ng th\u1ee9c n\u00eau tr\u00ean, b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u1eabn kh\u00f4ng thay \u0111\u1ed5i. \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 n\u1ed9i dung v\u00e0 t\u00ednh trung th\u1ef1c c\u1ee7a giao d\u1ecbch ph\u00e1t sinh, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y c\u1ee5 th\u1ec3 t\u1ea1i ph\u1ea7n ti\u1ebfp theo.\u00a0<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/xuat-hoa-don-theo-nghi-dinh-254\/\">Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_chung_tu_dien_tu_duoc_lap_co_gia_tri_phap_ly\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9226\" aria-describedby=\"caption-attachment-9226\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9226\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-co-gia-tri-phap-ly.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-co-gia-tri-phap-ly.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-co-gia-tri-phap-ly-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-co-gia-tri-phap-ly-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-co-gia-tri-phap-ly-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-co-gia-tri-phap-ly-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9226\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 26 quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">\u201cCh\u1ee9ng t\u1eeb ch\u1ec9 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p \u0111\u1ec3 thanh to\u00e1n, h\u1ea1ch to\u00e1n v\u00e0 quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh khi \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.\u201d<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu vi\u1ec7c l\u1eadp ch\u1ee9ng t\u1eeb kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00fang n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23, ch\u1ee9ng t\u1eeb \u0111\u00f3 s\u1ebd kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n, quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 k\u1ebf to\u00e1n vi\u00ean c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m, b\u1edfi sai s\u00f3t trong kh\u00e2u l\u1eadp ch\u1ee9ng t\u1eeb c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh y\u00eau c\u1ea7u v\u1ec1 n\u1ed9i dung, vi\u1ec7c l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c giao d\u1ecbch ph\u00e1t sinh; \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed, ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 nguy\u00ean t\u1eafc xuy\u00ean su\u1ed1t, chi ph\u1ed1i to\u00e0n b\u1ed9 quy tr\u00ecnh l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, d\u00f9 \u00e1p d\u1ee5ng b\u1ea5t k\u1ef3 ph\u01b0\u01a1ng th\u1ee9c l\u1eadp n\u00e0o.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf, h\u1ed9 kinh doanh ch\u01b0a c\u00f3 nh\u00e2n s\u1ef1 c\u1ed1 \u0111\u1ecbnh ph\u1ee5 tr\u00e1ch m\u1ea3ng n\u00e0y, gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-ngoai\/\"> thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u0169ng l\u00e0 h\u01b0\u1edbng \u0111i ti\u1ebft ki\u1ec7m chi ph\u00ed m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_bat_buoc_phai_co_cua_chung_tu_dien_tu_theo_Nghi_dinh_254\"><\/span><b>N\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9227\" aria-describedby=\"caption-attachment-9227\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9227\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-va-noi-dung-bat-buoc-phai-co.jpg\" alt=\"Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 v\u00e0 n\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-va-noi-dung-bat-buoc-phai-co.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-va-noi-dung-bat-buoc-phai-co-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-va-noi-dung-bat-buoc-phai-co-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-va-noi-dung-bat-buoc-phai-co-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Chung-tu-dien-tu-duoc-lap-theo-Nghi-dinh-254-va-noi-dung-bat-buoc-phai-co-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9227\" class=\"wp-caption-text\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 v\u00e0 n\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy\u1ebft \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a ch\u1ee9ng t\u1eeb, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 nh\u00f3m n\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ec3 hi\u1ec7n tr\u00ean ch\u1ee9ng t\u1eeb, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean lo\u1ea1i ch\u1ee9ng t\u1eeb (ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u00e3 thu ho\u1eb7c \u0111\u00e3 kh\u1ea5u tr\u1eeb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb, th\u1ec3 hi\u1ec7n theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m d\u01b0\u01a1ng l\u1ecbch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd s\u1ed1 ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c n\u1ed9i dung n\u00e0y ngay t\u1eeb kh\u00e2u l\u1eadp ch\u1ee9ng t\u1eeb l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd, ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n v\u00e0 quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh v\u1ec1 sau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_lap_chung_tu_dien_tu_can_luu_y\"><\/span><b>Nguy\u00ean t\u1eafc l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c quy \u0111\u1ecbnh ri\u00eang t\u1ea1i \u0110i\u1ec1u 26, \u0110i\u1ec1u 23, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n khi th\u1ef1c hi\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 c\u1ea7n tu\u00e2n th\u1ee7 m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc chung sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed, bi\u00ean lai \u0111i\u1ec7n t\u1eed giao cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi l\u1eadp ch\u1ee9ng t\u1eeb ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp k\u1ecbp th\u1eddi, \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb ho\u1eb7c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p l\u1eadp mu\u1ed9n g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u00f3 \u0111\u1ee7 nh\u00e2n s\u1ef1 am hi\u1ec3u s\u00e2u v\u1ec1 nghi\u1ec7p v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 quy tr\u00ecnh l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh m\u1edbi. V\u1edbi nh\u1eefng \u0111\u01a1n v\u1ecb ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch ho\u1eb7c mu\u1ed1n gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t khi chuy\u1ec3n \u0111\u1ed5i, vi\u1ec7c tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap \u0111\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111\u00fang n\u1ed9i dung ngay t\u1eeb \u0111\u1ea7u.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP th\u00f4ng qua 3 ph\u01b0\u01a1ng th\u1ee9c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ef1c ti\u1ebfp tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n m\u1ec1m c\u1ee7a \u0111\u01a1n v\u1ecb.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, ch\u1ee9ng t\u1eeb ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n, h\u1ea1ch to\u00e1n, quy\u1ebft to\u00e1n khi l\u1eadp \u0111\u00fang n\u1ed9i dung t\u1ea1i \u0110i\u1ec1u 23 v\u00e0 ph\u1ea3n \u00e1nh trung th\u1ef1c giao d\u1ecbch ph\u00e1t sinh, sai s\u00f3t \u1edf kh\u00e2u n\u00e0y \u0111\u1ed3ng ngh\u0129a ch\u1ee9ng t\u1eeb m\u1ea5t hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/7\/2026, khi Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP h\u1ebft hi\u1ec7u l\u1ef1c, doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n vi\u00ean n\u00ean r\u00e0 so\u00e1t ngay quy tr\u00ecnh l\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf. Theo d\u00f5i MAN &#8211; Master Accountant Network \u0111\u1ec3 t\u00ecm hi\u1ec3u th\u00eam c\u00e1c b\u00e0i vi\u1ebft chuy\u00ean s\u00e2u v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed\u00a0 theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>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>Email:<\/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\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chung_tu_dien_tu_duoc_lap_theo_Nghi_dinh_254\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chung_tu_dien_tu_duoc_lap_theo_Nghi_dinh_254_co_bat_buoc_voi_moi_to_chuc_khong\"><\/span>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi t\u1ed5 ch\u1ee9c kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. M\u1ecdi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, t\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf, thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec1u thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chung_tu_dien_tu_lap_sai_thoi_diem_co_anh_huong_den_gia_tri_phap_ly_khong\"><\/span>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u1eadp sai th\u1eddi \u0111i\u1ec3m c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110i\u1ec1u 26 quy \u0111\u1ecbnh ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c giao d\u1ecbch ph\u00e1t sinh. L\u1eadp sai th\u1eddi \u0111i\u1ec3m l\u00e0 m\u1ed9t d\u1ea1ng vi ph\u1ea1m nguy\u00ean t\u1eafc ph\u1ea3n \u00e1nh trung th\u1ef1c nghi\u1ec7p v\u1ee5, c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c ch\u1ea5p nh\u1eadn ch\u1ee9ng t\u1eeb khi h\u1ea1ch to\u00e1n, quy\u1ebft to\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chung_tu_dien_tu_lap_theo_Nghi_dinh_1232020_truoc_ngay_172026_con_duoc_su_dung_khong\"><\/span>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020 tr\u01b0\u1edbc ng\u00e0y 1\/7\/2026 c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u1eadp theo \u2060Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP tr\u01b0\u1edbc ng\u00e0y 1\/7\/2026 v\u1eabn c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd v\u00e0 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch h\u1ea1ch to\u00e1n, k\u1ebf to\u00e1n, k\u00ea khai v\u00e0 thanh to\u00e1n. Ch\u1ee9ng t\u1eeb ch\u1ec9 b\u1ecb h\u1ea1n ch\u1ebf ch\u1ec9nh s\u1eeda v\u00e0 ph\u1ea3i x\u1eed l\u00fd theo quy \u0111\u1ecbnh m\u1edbi n\u1ebfu c\u00f3 sai s\u00f3t ph\u00e1t sinh k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chung_tu_dien_tu_duoc_lap_theo_Nghi_dinh_254_co_can_chu_ky_so_khong\"><\/span>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 c\u00f3 c\u1ea7n ch\u1eef k\u00fd s\u1ed1 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. \u0110\u00e2y l\u00e0 m\u1ed9t trong c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo \u0110i\u1ec1u 23 nh\u1eb1m \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd v\u00e0 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chung_tu_dien_tu_duoc_lap_theo_Nghi_dinh_254_ap_dung_cho_doi_tuong_nao\"><\/span>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u00c1p d\u1ee5ng cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, t\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, v\u00e0 t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed. \u0110\u00e2y l\u00e0 c\u00e1c ch\u1ee7 th\u1ec3 tr\u1ef1c ti\u1ebfp l\u1eadp v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26, \u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh 254 c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi t\u1ed5 ch\u1ee9c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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T\u1eeb 01\/7\/2026, khi Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u00f9ng c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i ch\u00ednh th\u1ee9c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9222","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\/9222","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=9222"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9222\/revisions"}],"predecessor-version":[{"id":9228,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9222\/revisions\/9228"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9223"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}