{"id":9726,"date":"2026-09-07T09:19:30","date_gmt":"2026-09-07T02:19:30","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9726"},"modified":"2026-09-07T09:19:30","modified_gmt":"2026-09-07T02:19:30","slug":"lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/","title":{"rendered":"Is it necessary to include a list of items when issuing an adjustment invoice for an incorrectly issued trade discount invoice?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Issuing adjustment invoices for incorrectly issued trade discount invoices is a seemingly familiar procedure, but it is one of the errors most closely scrutinized by tax authorities during tax settlement. Simply missing the accompanying statement or making an incorrect invoice adjustment can result in the entire legitimate discount amount being disallowed from revenue and expenses. This article summarizes the legal basis for this process. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">Decree 254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">These two legally permitted processing options, along with the mandatory statement content and implementation procedures, help accountants process invoices correctly from the very first one.<\/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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Vi_sao_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_luon_khien_ke_toan_ban_khoan\" >Why is creating an adjustment invoice for an incorrectly issued trade discount invoice always a concern for accountants?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Can_cu_phap_ly_cua_viec_lap_hoa_don_dieu_chinh\" >Legal basis for issuing adjustment invoices<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Diem_b_Khoan_5_Dieu_10_Nghi_dinh_2542026ND-CP_quy_dinh_gi\" >What does Point b, Clause 5, Article 10 of Decree 254\/2026\/ND-CP stipulate?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Hai_phuong_an_xu_ly_khi_chiet_khau_thuong_mai_theo_so_luong_doanh_so\" >Two options for handling quantity-based and sales-based trade discounts.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Khi_nao_phai_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_kem_bang_ke\" >When is it necessary to issue an adjustment invoice for an incorrectly issued trade discount invoice, along with a detailed list of discounts?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Mau_bang_ke_hoa_don_chiet_khau_thuong_mai_dang_ap_dung_hien_nay_la_mau_nao\" >What is the currently used template for a commercial discount invoice?<\/a><\/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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Bang_ke_hoa_don_chiet_khau_thuong_mai_gom_nhung_noi_dung_gi\" >What information should be included in a trade discount invoice statement?<\/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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Quy_trinh_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_kem_bang_ke\" >Procedure for issuing adjustment invoices for incorrectly issued trade discount invoices, including a detailed list.<\/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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Nhung_sai_sot_thuong_gap_khi_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\" >Common mistakes when preparing adjustment invoices for incorrectly issued trade discount invoices.<\/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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Quan_ly_hoa_don_chung_tu_trong_tong_the_quan_ly_thue_Vi_sao_doanh_nghiep_can_luu_y\" >Managing invoices and supporting documents within the overall tax management system: Why businesses need to pay attention.<\/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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Checklist_hanh_dong_khi_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\" >Checklist of actions to take when creating an adjustment invoice for an incorrectly issued trade discount invoice.<\/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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Cau_hoi_thuong_gap_ve_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\" >Frequently Asked Questions about Invoice Adjustment for Incorrectly Issued Trade Discount Invoices<\/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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_co_bat_buoc_phai_kem_bang_ke_khong\" >Is it mandatory to include a list of items on the invoice when issuing an adjustment for an incorrectly issued trade discount invoice?<\/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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Bang_ke_hoa_don_chiet_khau_thuong_mai_can_co_nhung_noi_dung_gi\" >What information should a trade discount invoice statement include?<\/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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Bang_ke_co_phai_nop_cho_co_quan_thue_ngay_khi_lap_hoa_don_dieu_chinh_khong\" >Does the statement need to be submitted to the tax authorities immediately when issuing an adjusted invoice?<\/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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Da_co_mau_bang_ke_hoa_don_chiet_khau_thuong_mai_chinh_thuc_chua\" >Is there an official template for a trade discount invoice yet?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Neu_so_tien_chiet_khau_vuot_qua_gia_tri_hoa_don_cua_lan_mua_cuoi_cung_thi_xu_ly_the_nao\" >What happens if the discount amount exceeds the invoice value of the last purchase?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_luon_khien_ke_toan_ban_khoan\"><\/span><b>Why is creating an adjustment invoice for an incorrectly issued trade discount invoice always a concern for accountants?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quantity-based or sales-based trade discounts are a common sales policy, but their representation on electronic invoices is not as simple as discounts applied directly to each sale. When the discount is only determined after multiple purchases or at the end of the period, accountants are forced to go back and adjust previously issued invoices, and this is where the need arises to create adjustment invoices for incorrectly issued trade discount invoices.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The problem lies in the fact that many businesses only issue adjustment invoices to reduce the value, forgetting the required accompanying documents, or making incorrect adjustments to ineligible invoices. The consequences are not only invalid invoices but also risks related to output and input value-added tax, and deductible expenses when calculating corporate income tax.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, issuing an adjustment invoice for an incorrectly issued trade discount invoice is not just a technical operation on the electronic invoicing software, but a process that must strictly adhere to current legal regulations to avoid being reassessed during tax audits and inspections.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_viec_lap_hoa_don_dieu_chinh\"><\/span><b>Legal basis for issuing adjustment invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9728\" aria-describedby=\"caption-attachment-9728\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9728\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u1eadp sai\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9728\" class=\"wp-caption-text\">Legal basis for issuing an adjustment invoice for an incorrectly issued trade discount invoice.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The original regulation governing this matter is found in point b, clause 5, Article 10 of Decree 254\/2026\/ND-CP on handling issued electronic invoices. This is the only and direct legal basis that accountants need to adhere to when preparing adjustment invoices for incorrectly issued trade discount invoices.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_b_Khoan_5_Dieu_10_Nghi_dinh_2542026ND-CP_quy_dinh_gi\"><\/span><b>What does Point b, Clause 5, Article 10 of Decree 254\/2026\/ND-CP stipulate?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on Point b, Clause 5, Article 10 of Decree 254\/2026\/ND-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">In cases where trade discounts are based on the quantity or sales volume of goods or services, the discount amount for goods or services sold shall be adjusted on the sales invoice of the last purchase or the subsequent period, ensuring that the discount amount does not exceed the value of goods or services recorded on the invoice of the last purchase or the subsequent period. Alternatively, an adjustment invoice shall be issued accompanied by a list of the invoices requiring adjustment, the adjusted amount, and the adjusted tax.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Three key accounting points to understand when preparing adjustment invoices for incorrectly issued trade discount invoices:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Terms and conditions apply:<\/b><span style=\"font-weight: 400;\"> This only applies when the trade discount is determined based on... <\/span><b>quantity, sales<\/b><span style=\"font-weight: 400;\"> This refers to cumulative discounts on goods and services, not direct discounts on individual retail invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Value constraints:<\/b><span style=\"font-weight: 400;\"> If you choose to have the discount adjusted to the invoice of the last purchase or the next period, the discount amount will be applied. <\/span><b>must not exceed<\/b><span style=\"font-weight: 400;\"> The value of goods and services recorded on that invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The following is a list of items to be included:<\/b><span style=\"font-weight: 400;\"> If the above method is not applicable, the business must issue a separate adjustment invoice and <\/span><b>A list of items is required.<\/b><span style=\"font-weight: 400;\"> The invoice numbers that need adjustment, the adjusted amounts, and the adjusted tax amounts.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_phuong_an_xu_ly_khi_chiet_khau_thuong_mai_theo_so_luong_doanh_so\"><\/span><b>Two options for handling quantity-based and sales-based trade discounts.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the above, creating an adjustment invoice for an incorrectly issued trade discount invoice always falls into one of two options, and accountants need to determine the correct option before making any changes in the invoicing software:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Option 1 \u2013 Adjustment on the invoice for the last purchase or the next period: <\/b><span style=\"font-weight: 400;\">This applies when the discount amount does not exceed the value of goods or services recorded on the invoice of the last purchase or the subsequent period. This is a simplified method that does not require creating an additional list.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Option 2 \u2013 Issue a separate adjustment invoice with a detailed list: <\/b><span style=\"font-weight: 400;\">This applies when the discount amount exceeds the invoice value of the last purchase or the subsequent period, or when the business chooses to consolidate multiple invoices into a single adjustment.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, the statement is not a mandatory procedure in all cases, but only when the business chooses or is forced to follow option 2. This is where many accountants misunderstand, leading to the creation of adjustment invoices for incorrectly issued trade discount invoices lacking valid supporting documents.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_phai_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_kem_bang_ke\"><\/span><b>When is it necessary to issue an adjustment invoice for an incorrectly issued trade discount invoice, along with a detailed list of discounts?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9729\" aria-describedby=\"caption-attachment-9729\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9729\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke.jpg\" alt=\"Khi n\u00e0o ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u1eadp sai k\u00e8m b\u1ea3ng k\u00ea\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9729\" class=\"wp-caption-text\">When is it necessary to issue an adjustment invoice for an incorrectly issued trade discount invoice, along with a detailed list?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In practice, there are three common situations that require businesses to issue adjustment invoices accompanied by a detailed list:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The discount amount is greater than the invoice value of the last purchase: <\/b><span style=\"font-weight: 400;\">This is a common situation when customers make multiple purchases of small value but achieve high sales volume due to a cumulative discount program at the end of the period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Discounts are allocated across multiple invoices within the same period: <\/b><span style=\"font-weight: 400;\">When the discount cannot be applied entirely to a single invoice but must be split proportionally across multiple invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Errors discovered after the initial adjustment invoice had been issued: <\/b><span style=\"font-weight: 400;\">Businesses need to reissue the invoice adjusting the incorrectly issued trade discount and simultaneously update the corresponding statement to ensure consistency between the original invoice numbers and the adjusted amount.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In all three situations above, omitting the statement does not immediately invalidate the adjusted invoice in the system, but it will leave the business without a basis to prove the reasonableness and validity of the discount amount when the tax authorities request verification. The consequence is the risk of the expense being disallowed and the deductible value-added tax being reduced.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_bang_ke_hoa_don_chiet_khau_thuong_mai_dang_ap_dung_hien_nay_la_mau_nao\"><\/span><b>What is the currently used template for a commercial discount invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Currently, there are no specific legal regulations governing the template for the commercial discount invoice statement.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, in practice, the Commercial Discount Invoice Statement Template is used to detail original invoices that receive discounts when a business reduces the price of goods sold (usually at the end of the period or after multiple purchases). Therefore, this document is attached to adjustment invoices or discount invoices to prove the legality of expenses, revenue, and adjustments to output or input value-added tax.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, you can refer to the sample invoice statement for trade discounts below:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/docs.google.com\/document\/d\/157FPkZojTIno60XdXbHilnVDAJSXxDqg\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\">Download the sample trade discount statement.<\/a><\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_ke_hoa_don_chiet_khau_thuong_mai_gom_nhung_noi_dung_gi\"><\/span><b>What information should be included in a trade discount invoice statement?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the wording in point b, clause 5, Article 10 of Decree 254\/2026\/ND-CP, the list used for preparing adjustment invoices for incorrectly issued trade discount invoices must include at least three contents:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The invoice numbers need adjustment.<\/b><span style=\"font-weight: 400;\">List the full symbols, invoice numbers, and issuance dates of each original invoice that falls within the discount range.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Adjustment amount<\/b><span style=\"font-weight: 400;\">The discount value is allocated accordingly to each invoice in the list.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax adjustments (if any)<\/b><span style=\"font-weight: 400;\">The value-added tax portion changes according to the discount amount of each invoice.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An important storage principle: this statement is stored at the unit and only needs to be presented when requested by the tax authorities or competent state agencies, and is not required to be submitted along with electronic invoices to the tax authority&#039;s system at the time of issuance. This means that businesses must organize the storage of the statement in a systematic way, so that it can be retrieved immediately when needed, instead of creating it haphazardly and then losing it.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_kem_bang_ke\"><\/span><b>Procedure for issuing adjustment invoices for incorrectly issued trade discount invoices, including a detailed list.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To minimize errors, accountants should create adjustment invoices for incorrectly issued trade discount invoices following this procedure:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 1 \u2013 Determine the basis for the discount: Compare the sales policy, contract, or discount notice to confirm that the discount is calculated based on quantity or sales volume, not a direct discount on each invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 2 \u2013 Determine the solution: Compare the discount amount with the invoice value of the last purchase or the next period to choose one of the two options mentioned in point b, clause 5, Article 10.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 3 \u2013 Prepare a summary (if option 2 applies): List all invoices requiring adjustment, the corresponding adjusted amount, and the adjusted tax for each invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 4 \u2013 Create an adjustment invoice for the incorrectly issued trade discount invoice: Issue the adjustment invoice on the electronic invoicing system, clearly stating the reduction adjustment and referencing the attached statement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 5 \u2013 Record keeping: Keep the statement along with the adjustment invoice, contract, and discount policy at the unit, ready to present when the tax authorities request verification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 6 \u2013 Reconcile tax declarations: Update the adjusted figures in the value-added tax return for the period in which the adjusted invoice was issued, ensuring consistency between the invoice, the statement, and the declared figures.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\"><\/span><b>Common mistakes when preparing adjustment invoices for incorrectly issued trade discount invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Firstly, confusing sales-based trade discounts with payment discounts is a common mistake. These two types of discounts have different natures and invoice processing methods; applying the wrong legal basis leads to the creation of adjustment invoices for incorrectly issued trade discount invoices right from the initial planning stage.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Secondly, adjusting the invoice beyond the value of the last purchase without including a separate statement of transactions is a direct violation of the conditions in point b, clause 5, Article 10 of Decree 254\/2026\/ND-CP, rendering the adjusted invoice legally invalid.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Third, the statement lacked mandatory information. The statement only recorded the invoice number and discount amount but omitted the corresponding tax adjustment amount, resulting in discrepancies when reconciling output value-added tax.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Fourth, the summary sheet is not systematically stored. Because the summary sheet does not need to be submitted to the tax authorities immediately, many businesses are negligent in storing it completely, and when requested to present it, it can no longer be compared with the original invoices.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Fifth, the adjusted figures were not updated in the corresponding declaration period. Incorrectly prepared invoices for trade discounts were correctly issued, but the figures on the value-added tax return did not reflect the adjustment in a timely manner, creating a discrepancy between the accounting records and the tax declaration documents.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_hoa_don_chung_tu_trong_tong_the_quan_ly_thue_Vi_sao_doanh_nghiep_can_luu_y\"><\/span><b>Managing invoices and supporting documents within the overall tax management system: Why businesses need to pay attention.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/luat-quan-ly-thue-2025-so-108-2025-qh15-421539-d1.html\" target=\"_blank\" rel=\"noopener\">Article 5 of the 2025 Law on Tax Administration<\/a><\/span><\/strong><span style=\"font-weight: 400;\">Invoice and document management is one of the official aspects of tax administration, alongside tax declaration, tax calculation, and tax audit. This shows that issuing adjustment invoices for incorrectly issued trade discount invoices is not a standalone accounting operation, but falls within the direct supervision of the tax authorities through invoice and document management and tax audits.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses with a high frequency of trade discounts, especially distribution and wholesale businesses with progressive discount policies based on sales volume, establishing a standardized process for creating adjustment invoices for incorrectly issued trade discount invoices, along with a detailed list from the outset, will significantly reduce the workload of year-end review and minimize the risk of being assessed for tax during audits.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the internal accounting department lacks experience in handling complex invoice adjustment situations, the business may consider using a professional service.<\/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;\"> We utilize specialized, experienced units like MAN \u2013 Master Accountant Network to ensure that all invoices, statements, and tax returns are processed consistently and correctly from the outset.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_hanh_dong_khi_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\"><\/span><b>Checklist of actions to take when creating an adjustment invoice for an incorrectly issued trade discount invoice.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before issuing an adjustment invoice, the accountant should quickly check the following five items:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The correct discount is a quantity-based trade discount, as defined in point b, clause 5, Article 10 of Decree 254\/2026\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare the discount amount with the invoice value of your last purchase or the next purchase to choose the correct solution.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare a complete list of invoice numbers, amounts, and adjusted tax amounts (if applicable under a separate adjustment invoice scheme).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep the statements on file at the unit, ready to present when requested by the tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Update the adjusted figures in the value-added tax return for the correct period in which the transaction occurred.<\/span><\/li>\n<\/ul>\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;\">The answer to the question &quot;Is it necessary to include a list of items when issuing an adjustment invoice for an incorrectly issued trade discount invoice?&quot; depends on whether the discount amount exceeds the invoice value of the last purchase or the subsequent period. If it does not exceed the limit, the business can adjust the invoice directly without a list of items; if it exceeds the limit or chooses to issue a separate adjustment invoice, a list of items is a mandatory document to include, in accordance with point b, clause 5, Article 10 of Decree 254\/2026\/ND-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Since there is currently no official form issued by the government, businesses need to create their own form ensuring it includes all three necessary elements:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice number needs adjustment;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjusted amount;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And the tax amounts are adjusted and stored systematically for reference when needed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is still unsure about how to create adjustment invoices for incorrectly issued trade discount invoices in specific situations, or needs to review its entire current discount policy, MAN&#039;s team of experts is ready to assist through our service.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/tu-van-dich-vu-ke-toan\/\"> accounting consulting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\">This helps businesses process invoices correctly from the very first invoice, instead of waiting until they are asked for clarification by the tax authorities. For businesses that want to optimize internal resources, this solution...<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/\"> outsource accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> It is also a worthwhile option to consider to ensure that all invoicing and documentation operations are carried out continuously and in accordance with regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <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;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/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_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\"><\/span><b>Frequently Asked Questions about Invoice Adjustment for Incorrectly Issued Trade Discount Invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_co_bat_buoc_phai_kem_bang_ke_khong\"><\/span><b>Is it mandatory to include a list of items on the invoice when issuing an adjustment for an incorrectly issued trade discount invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Not in all cases. If the discount amount does not exceed the value of goods or services recorded on the invoice of the last purchase or the subsequent period, the business can adjust directly on that invoice without a separate statement. A separate statement is only required when creating a separate adjustment invoice according to point b, clause 5, Article 10 of Decree 254\/2026\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_ke_hoa_don_chiet_khau_thuong_mai_can_co_nhung_noi_dung_gi\"><\/span><b>What information should a trade discount invoice statement include?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">At least three details are required: the invoice numbers needing adjustment, the adjustment amount, and the adjustment tax amount (if any).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_ke_co_phai_nop_cho_co_quan_thue_ngay_khi_lap_hoa_don_dieu_chinh_khong\"><\/span><b>Does the statement need to be submitted to the tax authorities immediately when issuing an adjusted invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. The statement is kept at the unit and is only presented when requested by the tax authorities or other competent state agencies.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Da_co_mau_bang_ke_hoa_don_chiet_khau_thuong_mai_chinh_thuc_chua\"><\/span><b>Is there an official template for a trade discount invoice yet?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. Current legislation does not specify a particular template; businesses can design their own templates as long as they ensure they include all the required information.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_so_tien_chiet_khau_vuot_qua_gia_tri_hoa_don_cua_lan_mua_cuoi_cung_thi_xu_ly_the_nao\"><\/span><b>What happens if the discount amount exceeds the invoice value of the last purchase?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses are not allowed to make direct adjustments to the original invoice; instead, they must issue a separate adjustment invoice accompanied by a list of the invoices requiring adjustment, the adjusted amounts, and the corresponding adjusted tax amounts.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u1eadp sai l\u00e0 nghi\u1ec7p v\u1ee5 t\u01b0\u1edfng ch\u1eebng quen thu\u1ed9c nh\u01b0ng l\u1ea1i l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ed7i b\u1ecb c\u01a1 quan thu\u1ebf &#8220;soi&#8221; k\u1ef9 nh\u1ea5t khi quy\u1ebft to\u00e1n, b\u1edfi ch\u1ec9 c\u1ea7n thi\u1ebfu b\u1ea3ng k\u00ea \u0111i k\u00e8m ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh sai l\u1ea7n h\u00f3a \u0111\u01a1n, s\u1ed1 ti\u1ec1n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9727,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9726","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\/9726","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=9726"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9726\/revisions"}],"predecessor-version":[{"id":9730,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9726\/revisions\/9730"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9727"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}