{"id":9454,"date":"2026-08-03T10:47:47","date_gmt":"2026-08-03T03:47:47","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9454"},"modified":"2026-08-03T10:47:47","modified_gmt":"2026-08-03T03:47:47","slug":"dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/","title":{"rendered":"\u56de\u89a7\u6587\u66f891\/2026\/TT-BTC\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u5229\u7528\u767b\u9332\u624b\u9806"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u6765 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-91-2026-tt-btc-quy-dinh-luat-quan-ly-thue-va-hoa-don-dien-tu-439780-d1.html\" target=\"_blank\" rel=\"noopener\">\u56de\u89a7\u6587\u66f891\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 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style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5c02\u9580\u5bb6\u3068\u3057\u3066\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767b\u9332\u306e\u9045\u308c\u304c\u4f01\u696d\u306e\u8acb\u6c42\u696d\u52d9\u3001\u53ce\u76ca\u8a8d\u8b58\u3001\u304a\u3088\u3073\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u672c\u7a3f\u3067\u306f\u3001\u901a\u905491\/2026\/TT-BTC\u306e\u7b2c6\u6761\u7b2c2\u9805\u306e\u6cd5\u7684\u6839\u62e0\u306b\u57fa\u3065\u304d\u3001\u901a\u905491\u306b\u6e96\u62e0\u3057\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767b\u9332\u624b\u9806\u3092\u5b8c\u5168\u304b\u3064\u6b63\u78ba\u306b\u89e3\u8aac\u3057\u3001\u7686\u69d8\u304c\u4e8b\u524d\u306b\u66f8\u985e\u3092\u6e96\u5099\u3057\u3001\u767b\u9332\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u4e0d\u5fc5\u8981\u306a\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<div 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href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Quy_trinh_dang_ky_su_dung_hoa_don_dien_tu_theo_Thong_tu_91_dien_ra_nhu_the_nao\" >\u56de\u89a7\u6587\u66f891\u53f7\u306b\u57fa\u3065\u304d\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u767b\u9332\u624b\u7d9a\u304d\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u304b\uff1f<\/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\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Truong_hop_thong_tin_khong_khop_dung\" >\u60c5\u5831\u304c\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408<\/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\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Truong_hop_thong_tin_khop_dung_yeu_cau_xac_nhan_qua_email_so_dien_thoai\" 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ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Ket_qua_xu_ly_sau_khi_giai_trinh_bo_sung_thong_tin\" >\u8aac\u660e\u304a\u3088\u3073\u8ffd\u52a0\u60c5\u5831\u63d0\u4f9b\u5f8c\u306e\u51e6\u7406\u7d50\u679c\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Truong_hop_duoc_chap_nhan_dang_ky\" >\u767b\u9332\u304c\u8a8d\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Truong_hop_khong_duoc_chap_nhan_dang_ky\" >\u767b\u9332\u304c\u627f\u8a8d\u3055\u308c\u306a\u3044\u5834\u5408<\/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\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Vi_sao_doanh_nghiep_can_nam_ro_quy_dinh_dang_ky_su_dung_hoa_don_dien_tu_theo_Thong_tu_91\" >\u4f01\u696d\u304c\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u306b\u95a2\u3059\u308b\u898f\u5247\uff08\u901a\u905491\u53f7\uff09\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Nhung_luu_y_quan_trong_khi_thuc_hien_dang_ky_su_dung_hoa_don_dien_tu\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u6ce8\u610f\u4e8b\u9805\u3002<\/a><\/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\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Ket_luan_va_khuyen_nghi\" >\u7d50\u8ad6\u3068\u63d0\u8a00<\/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\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Cau_hoi_thuong_gap_ve_dang_ky_su_dung_hoa_don_dien_tu_theo_Thong_tu_91\" >\u56de\u89a7\u6587\u66f891\u53f7\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u5229\u7528\u767b\u9332\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Dang_ky_su_dung_hoa_don_dien_tu_theo_Thong_tu_91_mat_bao_lau\" >\u56de\u89a7\u6587\u66f891\u53f7\u306b\u5f93\u3063\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u3092\u884c\u3046\u306b\u306f\u3001\u3069\u306e\u304f\u3089\u3044\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u304b\uff1f\u00a0<\/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\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Neu_thong_tin_dang_ky_khong_khop_voi_du_lieu_dan_cu_thi_xu_ly_the_nao\" >\u767b\u9332\u60c5\u5831\u304c\u4eba\u53e3\u30c7\u30fc\u30bf\u3068\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/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\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Khong_xac_nhan_dang_ky_dung_han_co_bi_tu_choi_khong\" >\u7de0\u3081\u5207\u308a\u65e5\u307e\u3067\u306b\u767b\u9332\u78ba\u8a8d\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u767b\u9332\u306f\u5374\u4e0b\u3055\u308c\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Nhung_doi_tuong_nao_duoc_coi_la_co_rui_ro_cao_khi_dang_ky_hoa_don_dien_tu\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767b\u9332\u306b\u304a\u3044\u3066\u3001\u3069\u306e\u30b0\u30eb\u30fc\u30d7\u304c\u9ad8\u30ea\u30b9\u30af\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dang-ky-su-dung-hoa-don-dien-tu-theo-thong-tu-91\/#Thoi_han_giai_trinh_bo_sung_thong_tin_khi_bi_yeu_cau_la_bao_lau\" >\u8ffd\u52a0\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u6c42\u3081\u3089\u308c\u305f\u969b\u306e\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ve_dang_ky_su_dung_hoa_don_dien_tu_theo_Thong_tu_91\"><\/span><b>\u56de\u89a7\u6587\u66f891\u53f7\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u5229\u7528\u767b\u9332\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9457\" aria-describedby=\"caption-attachment-9457\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9457\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Huong-dan-dang-ky-su-dung-hoa-don-dien-tu-theo-Thong-tu-91.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 91\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Huong-dan-dang-ky-su-dung-hoa-don-dien-tu-theo-Thong-tu-91.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Huong-dan-dang-ky-su-dung-hoa-don-dien-tu-theo-Thong-tu-91-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Huong-dan-dang-ky-su-dung-hoa-don-dien-tu-theo-Thong-tu-91-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Huong-dan-dang-ky-su-dung-hoa-don-dien-tu-theo-Thong-tu-91-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Huong-dan-dang-ky-su-dung-hoa-don-dien-tu-theo-Thong-tu-91-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9457\" class=\"wp-caption-text\">\u56de\u89a7\u6587\u66f891\u53f7\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u5229\u7528\u767b\u9332\u306e\u624b\u9806<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905491\u53f7\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u3001\u901a\u905491\/2026\/TT-BTC\u306e\u7b2c6\u6761\u7b2c2\u9805\u306b\u5177\u4f53\u7684\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3001\u4e8b\u696d\u4e16\u5e2f\u4ee3\u8868\u8005\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u304a\u3088\u3073\u6c11\u9593\u4f01\u696d\u7d4c\u55b6\u8005\u304c\u767b\u9332\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6ce8\u610f\u3059\u3079\u304d\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\uff1a <\/b><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u7533\u8acb\u6bb5\u968e\u304b\u3089\u3001\u653f\u5e9c\u306e\u96fb\u5b50\u8eab\u5206\u8a3c\u660e\u304a\u3088\u3073\u8a8d\u8a3c\u306b\u95a2\u3059\u308b\u898f\u5247\u3067\u5b9a\u3081\u3089\u308c\u305f\u751f\u4f53\u8a8d\u8a3c\u60c5\u5831\u3092\u542b\u3080\u7533\u8acb\u8005\u306e\u60c5\u5831\u3092\u3001\u56fd\u5bb6\u4eba\u53e3\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u307e\u305f\u306f\u96fb\u5b50\u8eab\u5206\u8a3c\u660e\u304a\u3088\u3073\u8a8d\u8a3c\u30b7\u30b9\u30c6\u30e0\u306e\u30c7\u30fc\u30bf\u3068\u81ea\u52d5\u7684\u306b\u7167\u5408\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u901a\u905491\u53f7\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u767b\u9332\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u524d\u6bb5\u968e\u3068\u306e\u6700\u5927\u306e\u9055\u3044\u3067\u3042\u308a\u3001\u7d0d\u7a0e\u8005\u306e\u8eab\u5143\u78ba\u8a8d\u3092\u5f37\u5316\u3057\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u8131\u7a0e\u5229\u7528\u3092\u5236\u9650\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_dang_ky_su_dung_hoa_don_dien_tu_theo_Thong_tu_91_dien_ra_nhu_the_nao\"><\/span><b>\u56de\u89a7\u6587\u66f891\u53f7\u306b\u57fa\u3065\u304d\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u767b\u9332\u624b\u7d9a\u304d\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9458\" aria-describedby=\"caption-attachment-9458\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9458\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-dang-ky-su-dung-hoa-don-dien-tu-theo-Thong-tu-91-dien-ra-nhu-the-nao.jpg\" alt=\"Quy tr\u00ecnh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 91 di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-dang-ky-su-dung-hoa-don-dien-tu-theo-Thong-tu-91-dien-ra-nhu-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-dang-ky-su-dung-hoa-don-dien-tu-theo-Thong-tu-91-dien-ra-nhu-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-dang-ky-su-dung-hoa-don-dien-tu-theo-Thong-tu-91-dien-ra-nhu-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-dang-ky-su-dung-hoa-don-dien-tu-theo-Thong-tu-91-dien-ra-nhu-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-dang-ky-su-dung-hoa-don-dien-tu-theo-Thong-tu-91-dien-ra-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9458\" class=\"wp-caption-text\">\u56de\u89a7\u6587\u66f891\u53f7\u306b\u57fa\u3065\u304d\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u767b\u9332\u624b\u7d9a\u304d\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905491\u53f7\u306b\u5f93\u3063\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u3092\u884c\u3046\u65b9\u6cd5\u3092\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u5185\u3067\u6587\u66f8\u3092\u51e6\u7406\u3059\u308b\u969b\u306e\u4ee5\u4e0b\u306e\u624b\u9806\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u767b\u9332\u3092\u53d7\u9818\u3057\u305f\u65e5\u304b\u30891\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u3001\u4e8b\u696d\u767b\u9332\u3001\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3001\u5bb6\u8a08\u4e8b\u696d\u306e\u4ee3\u8868\u8005\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u307e\u305f\u306f\u6c11\u9593\u4f01\u696d\u6240\u6709\u8005\u306e\u7a0e\u52d9\u767b\u9332\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u3001\u56fd\u5bb6\u4eba\u53e3\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u30b7\u30b9\u30c6\u30e0\u307e\u305f\u306f\u96fb\u5b50\u8b58\u5225\u8a8d\u8a3c\u30b7\u30b9\u30c6\u30e0\u306e\u30c7\u30fc\u30bf\u3068\u81ea\u52d5\u7684\u306b\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u901a\u905491\u53f7\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u7533\u8acb\u304c\u5186\u6ed1\u306b\u51e6\u7406\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u5de6\u53f3\u3059\u308b\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u691c\u8a3c\u7d50\u679c\u306b\u3088\u3063\u3066\u3001\u5168\u304f\u7570\u306a\u308b2\u3064\u306e\u51e6\u7406\u65b9\u6cd5\u306b\u5206\u304b\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_thong_tin_khong_khop_dung\"><\/span><b>\u60c5\u5831\u304c\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u691c\u8a3c\u7d50\u679c\u3067\u60c5\u5831\u304c\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u3001\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u4e0d\u4e00\u81f4\u3068\u306a\u3063\u305f\u60c5\u5831\u9805\u76ee\u306e\u8a73\u7d30\u3092\u8a18\u8f09\u3057\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u767b\u9332\u62d2\u5426\u901a\u77e5\u3092\u7d0d\u7a0e\u8005\u306b\u81ea\u52d5\u7684\u306b\u9001\u4fe1\u3057\u307e\u3059\u3002\u3053\u306e\u901a\u77e5\u306f\u3001\u540c\u55b6\u696d\u65e5\u4e2d\u3001\u9045\u304f\u3068\u3082\u7fcc\u55b6\u696d\u65e5\u306b\u9001\u4fe1\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u77e5\u3092\u53d7\u3051\u53d6\u3063\u305f\u7d0d\u7a0e\u8005\u306f\u3001\u7533\u544a\u3057\u305f\u60c5\u5831\u3092\u4fee\u6b63\u3057\u3001\u901a\u905491\u53f7\u306b\u5f93\u3063\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u3092\u518d\u5ea6\u884c\u3046\u8cac\u4efb\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b\u3001\u4ee3\u7406\u4eba\u306e\u4e8b\u696d\u767b\u9332\u60c5\u5831\u3068\u7a0e\u52d9\u767b\u9332\u60c5\u5831\u3092\u614e\u91cd\u306b\u78ba\u8a8d\u3057\u3001\u8ffd\u52a0\u3084\u4fee\u6b63\u306b\u6642\u9593\u3092\u8cbb\u3084\u3059\u3053\u3068\u3092\u907f\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_thong_tin_khop_dung_yeu_cau_xac_nhan_qua_email_so_dien_thoai\"><\/span><b>\u60c5\u5831\u304c\u4e00\u81f4\u3059\u308b\u5834\u5408\u306f\u3001\u30e1\u30fc\u30eb\u307e\u305f\u306f\u96fb\u8a71\u756a\u53f7\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9006\u306b\u3001\u60c5\u5831\u304c\u6b63\u3057\u304f\u4e00\u81f4\u3059\u308b\u5834\u5408\u3001\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u7d0d\u7a0e\u8005\u767b\u9332\u307e\u305f\u306f\u4e8b\u696d\u767b\u9332\u30d5\u30a1\u30a4\u30eb\u306b\u8a18\u8f09\u3055\u308c\u305f\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u306e\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3001\u4e8b\u696d\u4e16\u5e2f\u4ee3\u8868\u8005\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u307e\u305f\u306f\u6c11\u9593\u4f01\u696d\u6240\u6709\u8005\u306e\u96fb\u5b50\u30e1\u30fc\u30eb\u307e\u305f\u306f\u96fb\u8a71\u756a\u53f7\u306b\u78ba\u8a8d\u4f9d\u983c\u3092\u81ea\u52d5\u7684\u306b\u9001\u4fe1\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u306f\u3001\u540c\u55b6\u696d\u65e5\u4e2d\u3001\u9045\u304f\u3068\u3082\u7fcc\u55b6\u696d\u65e5\u307e\u3067\u306b\u78ba\u8a8d\u306e\u56de\u7b54\u3092\u884c\u3046\u8cac\u4efb\u304c\u3042\u308a\u307e\u3059\u3002\u7d0d\u7a0e\u8005\u304c\u4e0a\u8a18\u671f\u9593\u5185\u306b\u78ba\u8a8d\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u3001\u307e\u305f\u306f\u78ba\u8a8d\u304c\u4e0d\u6210\u529f\u306b\u7d42\u308f\u3063\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u540c\u55b6\u696d\u65e5\u4e2d\u3001\u9045\u304f\u3068\u3082\u7fcc\u55b6\u696d\u65e5\u307e\u3067\u306b\u3001\u901a\u905491\/2026\/TT-BTC\u306e\u4ed8\u9332IV\u306e\u69d8\u5f0f01\/TB-\u0110K\u0110T\u306b\u5f93\u3063\u3066\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u767b\u9332\u62d2\u5426\u901a\u77e5\u3092\u81ea\u52d5\u7684\u306b\u9001\u4fe1\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u901a\u905491\/2026\/TT-BTC\u3067\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u73fe\u884c\u306e\u6cd5\u4ee4\u306b\u5f93\u3063\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767b\u9332\u306b\u751f\u4f53\u8a8d\u8a3c\u6280\u8853\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u3053\u308c\u306f\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u306e\u771f\u6b63\u6027\u3068\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905491\u53f7\u306b\u5f93\u3063\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u767b\u9332\u624b\u7d9a\u304d\u306b\u304a\u3044\u3066\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u3068\u96fb\u8a71\u756a\u53f7\u3092\u7dbf\u5bc6\u306b\u76e3\u8996\u3059\u308b\u3053\u3068\u304c\u6975\u3081\u3066\u91cd\u8981\u3067\u3042\u308b\u3053\u3068\u306f\u660e\u3089\u304b\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u78ba\u8a8d\u671f\u9650\u3092\u308f\u305a\u304b1\uff5e2\u55b6\u696d\u65e5\u904e\u304e\u305f\u3060\u3051\u3067\u3001\u7533\u8acb\u304c\u5373\u5ea7\u306b\u5374\u4e0b\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_chap_nhan_dang_ky_su_dung_hoa_don_dien_tu_theo_Thong_tu_91\"><\/span><b>\u56de\u89a7\u6587\u66f891\u53f7\u306b\u57fa\u3065\u304d\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u304c\u53ef\u80fd\u306a\u30b1\u30fc\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u304c\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3067\u671f\u9650\u3092\u78ba\u8a8d\u3057\u305f\u5f8c\u3001\u7d0d\u7a0e\u8005\u304c\u901a\u905491\/2026\/TT-BTC\u7b2c7\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u30ea\u30b9\u30af\u95a2\u9023\u30b1\u30fc\u30b9\uff08\u8a73\u7d30\u306f\u5f8c\u8ff0\uff09\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u3001\u9045\u304f\u3068\u3082\u7fcc\u55b6\u696d\u65e5\u307e\u3067\u306b\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u901a\u905491\/2026\/TT-BTC\u7b2c3\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\u4f7f\u7528\u767b\u9332\u306e\u53d7\u7406\u901a\u77e5\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3064\u307e\u308a\u3001\u901a\u905491\u53f7\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u7533\u8acb\u304c\u3001\u691c\u8a3c\u60c5\u5831\u304c\u6b63\u3057\u304f\u4e00\u81f4\u3057\u3001\u7d0d\u7a0e\u8005\u304c\u671f\u9650\u5185\u306b\u78ba\u8a8d\u3092\u884c\u3044\u3001\u304b\u3064\u7533\u8acb\u8005\u304c\u9ad8\u30ea\u30b9\u30af\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u30462\u3064\u306e\u6761\u4ef6\u3092\u540c\u6642\u306b\u6e80\u305f\u3059\u5834\u5408\u3001\u7533\u8acb\u53d7\u7406\u65e5\u304b\u3089\u51e6\u7406\u5b8c\u4e86\u307e\u3067\u308f\u305a\u304b2\u55b6\u696d\u65e5\u7a0b\u5ea6\u3057\u304b\u304b\u304b\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u7533\u8acb\u6e96\u5099\u306e\u969b\u306b\u76ee\u6307\u3059\u3079\u304d\u7406\u60f3\u7684\u306a\u6761\u4ef6\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_bi_yeu_cau_giai_trinh_bo_sung_thong_tin_khi_dang_ky_hoa_don_dien_tu\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767b\u9332\u6642\u306b\u3001\u8aac\u660e\u3084\u8ffd\u52a0\u60c5\u5831\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905491\u53f7\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u767b\u9332\u7533\u8acb\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u30b9\u30e0\u30fc\u30ba\u306b\u51e6\u7406\u3055\u308c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u60c5\u5831\u691c\u8a3c\u7d50\u679c\u304c\u4e00\u81f4\u3057\u3001\u7d0d\u7a0e\u8005\u304c\u671f\u9650\u5185\u306b\u78ba\u8a8d\u3092\u884c\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u7533\u8acb\u304c\u9ad8\u30ea\u30b9\u30af\u306b\u5206\u985e\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u3055\u3089\u306a\u308b\u8aac\u660e\u3084\u8ffd\u52a0\u60c5\u5831\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_co_rui_ro_theo_Dieu_7_Thong_tu_912026TT-BTC\"><\/span><b>\u9ad8\u30ea\u30b9\u30af\u5bfe\u8c61\u8005\u306e\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u901a\u905491\/2026\/TT-BTC\u306e\u7b2c7\u6761\u3067\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u898f\u5247\u306b\u3088\u308c\u3070\u3001\u901a\u905491\u53f7\u306b\u57fa\u3065\u304d\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u3092\u884c\u3046\u969b\u306b\u3001\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u306f\u9ad8\u30ea\u30b9\u30af\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u305f\u3081\u306b\u767b\u9332\u3059\u308b\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3001\u4e8b\u696d\u4e16\u5e2f\u4ee3\u8868\u8005\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u307e\u305f\u306f\u6c11\u9593\u4f01\u696d\u6240\u6709\u8005\u306f\u3001\u767b\u9332\u3055\u308c\u305f\u4e8b\u696d\u6240\u4f4f\u6240\u306b\u304a\u3044\u3066\u7d0d\u7a0e\u8005\u756a\u53f7\u304c\u7121\u52b9\u3068\u306a\u3063\u3066\u3044\u308b\u5225\u306e\u7d44\u7e54\u307e\u305f\u306f\u500b\u4eba\u306e\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3001\u4e8b\u696d\u4e16\u5e2f\u4ee3\u8868\u8005\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u307e\u305f\u306f\u6c11\u9593\u4f01\u696d\u6240\u6709\u8005\u3067\u3082\u3042\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u306f\u4e8b\u696d\u3092\u505c\u6b62\u3057\u305f\u304c\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u62b9\u6d88\u624b\u7d9a\u304d\u3092\u307e\u3060\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u306f\u4e00\u6642\u7684\u306b\u4e8b\u696d\u3092\u505c\u6b62\u3057\u3066\u3044\u308b\u304c\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306f\u307e\u3060\u5c65\u884c\u3057\u3066\u3044\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u306f\u3001\u7a0e\u91d1\u3001\u8acb\u6c42\u66f8\u3001\u304a\u3088\u3073\u95a2\u9023\u66f8\u985e\u306b\u95a2\u3057\u3066\u9055\u53cd\u884c\u70ba\u3092\u884c\u3063\u305f\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306f\u3001\u7279\u306b\u6cd5\u5b9a\u4ee3\u7406\u4eba\u304c\u8907\u6570\u306e\u7570\u306a\u308b\u4e8b\u696d\u4f53\u306e\u6240\u6709\u8005\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u4f01\u696d\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u72b6\u6cc1\u3067\u3059\u3002\u901a\u905491\u53f7\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u767b\u9332\u7533\u8acb\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b\u3001\u95a2\u9023\u4e8b\u696d\u4f53\u306e\u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u9ad8\u30ea\u30b9\u30af\u4e8b\u696d\u4f53\u3068\u3057\u3066\u5206\u985e\u3055\u308c\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_khi_ho_so_thuoc_dien_rui_ro\"><\/span><b>\u9ad8\u30ea\u30b9\u30af\u7533\u8acb\u306e\u51e6\u7406\u624b\u9806<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u60c5\u5831\u691c\u8a3c\u7d50\u679c\u304c\u6b63\u3057\u304f\u4e00\u81f4\u3057\u3001\u7d0d\u7a0e\u8005\u304c\u671f\u9650\u5185\u306b\u78ba\u8a8d\u3092\u884c\u3063\u305f\u3082\u306e\u306e\u3001\u4e0a\u8a18\u306e\u30ea\u30b9\u30af\u30b0\u30eb\u30fc\u30d7\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u5229\u7528\u7533\u8acb\u306e\u53d7\u9818\u65e5\u304b\u30891\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u4ee5\u4e0b\u306e2\u3064\u306e\u63aa\u7f6e\u306e\u3044\u305a\u308c\u304b\u3092\u8b1b\u3058\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f891\/2026\/TT-BTC\u306b\u6dfb\u4ed8\u3055\u308c\u3066\u3044\u308b\u4ed8\u9332IV\u306e\u69d8\u5f0f01\/TB-BSTT-NNT\u306b\u5f93\u3063\u3066\u3001\u60c5\u5831\u304a\u3088\u3073\u6587\u66f8\u306e\u8aac\u660e\u3068\u88dc\u8db3\u306b\u95a2\u3059\u308b\u901a\u77e5\u3092\u767a\u884c\u3057\u3001\u7d0d\u7a0e\u8005\u306b\u9001\u4ed8\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u306e\u4e8b\u52d9\u3092\u76f4\u63a5\u7ba1\u7406\u3059\u308b\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u7a0e\u52d9\u884c\u653f\u6cd5\u306b\u57fa\u3065\u304d\u3001\u7d0d\u7a0e\u8005\u306e\u767b\u9332\u4f4f\u6240\u306b\u304a\u3044\u3066\u5b9f\u969b\u306e\u4e8b\u696d\u6d3b\u52d5\u3092\u78ba\u8a8d\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8aac\u660e\u304a\u3088\u3073\u8ffd\u52a0\u60c5\u5831\u63d0\u4f9b\u306e\u901a\u77e5\u3092\u53d7\u3051\u53d6\u3063\u305f\u7d0d\u7a0e\u8005\u306f\u30013\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u8aac\u660e\u3092\u63d0\u4f9b\u3057\u3001\u5fc5\u8981\u306a\u66f8\u985e\u304a\u3088\u3073\u8a18\u9332\u3092\u88dc\u8db3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_qua_xu_ly_sau_khi_giai_trinh_bo_sung_thong_tin\"><\/span><b>\u8aac\u660e\u304a\u3088\u3073\u8ffd\u52a0\u60c5\u5831\u63d0\u4f9b\u5f8c\u306e\u51e6\u7406\u7d50\u679c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u304c\u8aac\u660e\u3092\u5b8c\u4e86\u3057\u305f\u5f8c\u3001\u8ffd\u52a0\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u305f\u5f8c\u3001\u307e\u305f\u306f\u7a0e\u52d9\u5f53\u5c40\u304c\u73fe\u5730\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u305f\u5f8c\u3001\u901a\u905491\u53f7\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u767b\u9332\u7533\u8acb\u306e\u51e6\u7406\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u65b9\u5411\u306e\u3044\u305a\u308c\u304b\u306b\u5f93\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_chap_nhan_dang_ky\"><\/span><b>\u767b\u9332\u304c\u8a8d\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u304c\u7d0d\u7a0e\u8005\u306e\u8aac\u660e\u307e\u305f\u306f\u88dc\u8db3\u60c5\u5831\u3092\u53d7\u3051\u5165\u308c\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u691c\u8a3c\u7d50\u679c\u306b\u3088\u308a\u7d0d\u7a0e\u8005\u304c\u767b\u9332\u4f4f\u6240\u3067\u5b9f\u969b\u306b\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u3001\u76f4\u63a5\u7ba1\u8f44\u306e\u7a0e\u52d9\u5f53\u5c40\u306f\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u767b\u9332\u53d7\u7406\u901a\u77e5\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_duoc_chap_nhan_dang_ky\"><\/span><b>\u767b\u9332\u304c\u627f\u8a8d\u3055\u308c\u306a\u3044\u5834\u5408<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9006\u306b\u3001\u7d0d\u7a0e\u8005\u304c\u8aac\u660e\u3092\u63d0\u4f9b\u3057\u306a\u3044\u5834\u5408\u3001\u307e\u305f\u306f\u898f\u5b9a\u306e\u671f\u9650\u5185\u306b\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u306a\u3044\u5834\u5408\u3001\u307e\u305f\u306f\u691c\u8a3c\u7d50\u679c\u306b\u3088\u308a\u7d0d\u7a0e\u8005\u304c\u767b\u9332\u4f4f\u6240\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u3001\u9045\u304f\u3068\u3082\u7fcc\u55b6\u696d\u65e5\u307e\u3067\u306b\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u901a\u905491\/2026\/TT-BTC\u7b2c6\u6761\u7b2c3\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u62d2\u5426\u306e\u7406\u7531\u3092\u660e\u78ba\u306b\u8a18\u8f09\u3057\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u767b\u9332\u62d2\u5426\u901a\u77e5\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u3001\u901a\u905491\u53f7\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u306f\u3001\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u5177\u4f53\u7684\u306a\u51e6\u7406\u6642\u9593\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u900f\u660e\u6027\u306b\u57fa\u3065\u3044\u3066\u69cb\u7bc9\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u3002\u3057\u304b\u3057\u540c\u6642\u306b\u3001\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3066\u306f\u3001\u6b63\u78ba\u306a\u60c5\u5831\u63d0\u4f9b\u3068\u8fc5\u901f\u306a\u5bfe\u5fdc\u3092\u78ba\u4fdd\u3059\u308b\u3068\u3044\u3046\u975e\u5e38\u306b\u9ad8\u3044\u8981\u6c42\u304c\u8ab2\u305b\u3089\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<blockquote><p><b>\u3082\u3063\u3068\u898b\u308b:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-thong-tu-91-2026-tt-btc\/\">\u96fb\u5b50\u6587\u66f8\u304a\u3088\u3073\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u901a\u905491\/2026\/TT-BTC\u306e\u65b0\u305f\u306a\u898f\u5b9a\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_nam_ro_quy_dinh_dang_ky_su_dung_hoa_don_dien_tu_theo_Thong_tu_91\"><\/span><b>\u4f01\u696d\u304c\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u306b\u95a2\u3059\u308b\u898f\u5247\uff08\u901a\u905491\u53f7\uff09\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30bb\u30b9\u3092\u9069\u5207\u304b\u3064\u5b8c\u5168\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u3002 <\/span><b>\u56de\u89a7\u6587\u66f891\u53f7\u306b\u5f93\u3063\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u767b\u9332\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u4f01\u696d\u3001\u5bb6\u5185\u5de5\u696d\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u591a\u304f\u306e\u5b9f\u8cea\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8acb\u6c42\u696d\u52d9\u306e\u4e2d\u65ad\u3092\u907f\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\">\u7533\u8acb\u304c\u5374\u4e0b\u3055\u308c\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u9867\u5ba2\u306b\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u4e8b\u696d\u904b\u55b6\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9ad8\u30ea\u30b9\u30af\u306b\u5206\u985e\u3055\u308c\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3002<\/b><span style=\"font-weight: 400;\">\u901a\u905491\/2026\/TT-BTC\u306e\u57fa\u6e96\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u58eb\u306f\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b\u3001\u4ee3\u7406\u4eba\u306e\u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7533\u8acb\u66f8\u985e\u306f\u4e8b\u524d\u306b\u6e96\u5099\u3057\u3001\u6700\u521d\u304b\u3089\u6b63\u78ba\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\">\u7a0e\u52d9\u767b\u9332\u60c5\u5831\u3068\u4e8b\u696d\u767b\u9332\u60c5\u5831\u304c\u4eba\u53e3\u7d71\u8a08\u30c7\u30fc\u30bf\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u901a\u905491\u53f7\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u5229\u7528\u7533\u8acb\u306e\u51e6\u7406\u3092\u3001\u6700\u521d\u306e\u691c\u8a3c\u6bb5\u968e\u304b\u3089\u8fc5\u901f\u5316\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56de\u7b54\u671f\u9650\u3092\u5fc5\u305a\u5b88\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\">\u78ba\u8a8d\u3068\u8aac\u660e\u306e\u671f\u9650\u304c\u975e\u5e38\u306b\u77ed\u3044\uff08\u5f53\u65e5\u3001\u7fcc\u55b6\u696d\u65e5\u3001\u307e\u305f\u306f3\u55b6\u696d\u65e5\u4ee5\u5185\uff09\u305f\u3081\u3001\u4f01\u696d\u306f\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u901a\u77e5\u3092\u898b\u9003\u3055\u306a\u3044\u3088\u3046\u3001\u767b\u9332\u3055\u308c\u305f\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u3068\u96fb\u8a71\u756a\u53f7\u3092\u76e3\u8996\u3059\u308b\u793e\u5185\u30d7\u30ed\u30bb\u30b9\u3092\u69cb\u7bc9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u7167\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cach-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/\">\u56de\u89a7\u6587\u66f891\/2026\u306b\u57fa\u3065\u304f\u3001\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u65b9\u6cd5\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_khi_thuc_hien_dang_ky_su_dung_hoa_don_dien_tu\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u6ce8\u610f\u4e8b\u9805\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f891\u53f7\u306b\u57fa\u3065\u304d\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u624b\u7d9a\u304d\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u305f\u3081\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304a\u3088\u3073\u4f01\u696d\u62c5\u5f53\u8005\u306f\u4ee5\u4e0b\u306e\u70b9\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b\u3001\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3001\u4e8b\u696d\u4e16\u5e2f\u4ee3\u8868\u8005\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u307e\u305f\u306f\u6c11\u9593\u4f01\u696d\u6240\u6709\u8005\u306e\u7d0d\u7a0e\u767b\u9332\u60c5\u5831\u304a\u3088\u3073\u4e8b\u696d\u767b\u9332\u60c5\u5831\u3092\u614e\u91cd\u306b\u78ba\u8a8d\u3057\u3001\u56fd\u5bb6\u4eba\u53e3\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306e\u30c7\u30fc\u30bf\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u3068\u96fb\u8a71\u756a\u53f7\u3092\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3057\u3001\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u306e\u78ba\u8a8d\u4f9d\u983c\u3092\u898b\u9003\u3055\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u304c\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u305f\u308a\u3001\u8aac\u660e\u3084\u8ffd\u52a0\u60c5\u5831\u3092\u8981\u6c42\u3057\u305f\u308a\u3059\u308b\u5834\u5408\u306b\u5099\u3048\u3066\u3001\u4e8b\u696d\u6240\u306e\u4f4f\u6240\u306b\u304a\u3051\u308b\u5b9f\u969b\u306e\u4e8b\u696d\u904b\u55b6\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u6e96\u5099\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f891\/2026\/TT-BTC\u7b2c7\u6761\u306b\u5f93\u3063\u3066\u9ad8\u30ea\u30b9\u30af\u4e8b\u696d\u4f53\u3068\u3057\u3066\u5206\u985e\u3055\u308c\u308b\u3053\u3068\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u6cd5\u5b9a\u4ee3\u7406\u4eba\u306e\u540d\u7fa9\u3067\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u4ed6\u306e\u4e8b\u696d\u4f53\u304a\u3088\u3073\u5bb6\u5185\u4e8b\u696d\u4f53\u306e\u7d0d\u7a0e\u8005\u8b58\u5225\u756a\u53f7\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7533\u8acb\u51e6\u7406\u306e\u7de0\u3081\u5207\u308a\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u767b\u9332\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u901a\u3057\u3066\u7533\u8acb\u72b6\u6cc1\u3092\u76e3\u8996\u3059\u308b\u305f\u3081\u306e\u4eba\u54e1\u3092\u4e8b\u524d\u306b\u914d\u7f6e\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30bb\u30b9\u4e2d\u306b\u3001\u4f01\u696d\u304c\u66f8\u985e\u3001\u767b\u9332\u60c5\u5831\u306b\u554f\u984c\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u95a2\u9023\u3059\u308b\u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7a4d\u6975\u7684\u306b\u793e\u5185\u306e\u4f1a\u8a08\u90e8\u9580\u306b\u9023\u7d61\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan\/\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3046<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u696d\u52d9\u306b\u6d3b\u7528\u3059\u308b\u969b\u306e\u9032\u6357\u306b\u60aa\u5f71\u97ff\u304c\u51fa\u306a\u3044\u3088\u3046\u3001\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u30ec\u30d3\u30e5\u30fc\u3068\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001MAN\uff08Master Accountant Network\uff09\u306a\u3069\u306e\u5c02\u9580\u6a5f\u95a2\u306b\u652f\u63f4\u3092\u6c42\u3081\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\u7d50\u8ad6\u3068\u63d0\u8a00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u7d04\u3059\u308b\u3068\u3001\u901a\u905491\u53f7\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u307e\u305f\u306f\u96fb\u8a71\u756a\u53f7\u306b\u3088\u308b\u81ea\u52d5\u60c5\u5831\u691c\u8a3c\u304a\u3088\u3073\u78ba\u8a8d\u8981\u6c42\u304b\u3089\u3001\u30ea\u30b9\u30af\u30ec\u30d9\u30eb\u306b\u5fdc\u3058\u305f\u66f8\u985e\u306e\u5206\u985e\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u305f\u8aac\u660e\u304a\u3088\u3073\u88dc\u8db3\u60c5\u5831\u306e\u51e6\u7406\u306b\u81f3\u308b\u307e\u3067\u3001\u591a\u304f\u306e\u53b3\u683c\u306a\u624b\u9806\u3092\u7d4c\u3066\u884c\u308f\u308c\u307e\u3059\u3002\u5404\u624b\u9806\u306f\u3001\u901a\u905491\/2026\/TT-BTC\u7b2c6\u6761\u7b2c2\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7279\u5b9a\u306e\u51e6\u7406\u671f\u9650\u3068\u95a2\u9023\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u4f01\u696d\u3001\u5bb6\u5185\u5de5\u696d\u3001\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u66f8\u985e\u3092\u7a4d\u6975\u7684\u306b\u304b\u3064\u7dbf\u5bc6\u306b\u76e3\u8996\u3057\u3001\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u767b\u9332\u60c5\u5831\u3092\u6700\u521d\u304b\u3089\u5165\u5ff5\u306b\u6e96\u5099\u3057\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u306e\u7a2e\u985e\u3092\u660e\u78ba\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u901a\u905491\u53f7\u306b\u5f93\u3063\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u767b\u9332\u624b\u7d9a\u304d\u306b\u304a\u3044\u3066\u3001\u6642\u9593\u3068\u52b4\u529b\u3092\u5927\u5e45\u306b\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002\u5c02\u4efb\u306e\u7d4c\u7406\u90e8\u9580\u3092\u6301\u305f\u306a\u3044\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u3042\u308b\u3044\u306f\u904b\u55b6\u30b3\u30b9\u30c8\u306e\u6700\u9069\u5316\u3092\u76ee\u6307\u3059\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u9069\u5207\u306a\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> \u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3053\u308c\u3082\u307e\u305f\u3001\u4fa1\u5024\u306e\u3042\u308b\u89e3\u6c7a\u7b56\u3067\u3059\u3002\u5f53\u793e\u306f\u3001\u901a\u905491\u53f7\u306b\u57fa\u3065\u304d\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767b\u9332\u624b\u7d9a\u304d\u5168\u4f53\uff08\u6e96\u5099\u3001\u60c5\u5831\u78ba\u8a8d\u304b\u3089\u7a0e\u52d9\u5f53\u5c40\u3067\u306e\u51e6\u7406\u72b6\u6cc1\u306e\u76e3\u8996\u307e\u3067\uff09\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3001\u4f01\u696d\u304c\u30b3\u30a2\u30d3\u30b8\u30cd\u30b9\u6d3b\u52d5\u306b\u96c6\u4e2d\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u624b\u7d9a\u304d\u306e\u904e\u7a0b\u3067\u3001\u4f01\u696d\u304c\u66f8\u985e\u4f5c\u6210\u3084\u767b\u9332\u60c5\u5831\u306b\u95a2\u3057\u3066\u554f\u984c\u306b\u76f4\u9762\u3057\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u95a2\u9023\u3059\u308b\u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u305f\u5834\u5408\u306f\u3001\u7a4d\u6975\u7684\u306b\u5bfe\u5fdc\u3059\u3079\u304d\u3067\u3042\u308b\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\">MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u52a9\u8a00\u3068\u652f\u63f4\u3092\u53d7\u3051\u308b\u305f\u3081\u3002<\/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>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/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>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/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\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/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;\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: 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 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dang_ky_su_dung_hoa_don_dien_tu_theo_Thong_tu_91\"><\/span><b>\u56de\u89a7\u6587\u66f891\u53f7\u306b\u57fa\u3065\u304f\u96fb\u5b50\u8acb\u6c42\u66f8\u5229\u7528\u767b\u9332\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dang_ky_su_dung_hoa_don_dien_tu_theo_Thong_tu_91_mat_bao_lau\"><\/span><b>\u56de\u89a7\u6587\u66f891\u53f7\u306b\u5f93\u3063\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u767b\u9332\u3092\u884c\u3046\u306b\u306f\u3001\u3069\u306e\u304f\u3089\u3044\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u60c5\u5831\u304c\u3059\u3079\u3066\u6b63\u3057\u304f\u4e00\u81f4\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7533\u8acb\u53d7\u4ed8\u65e5\u304b\u3089\u7d042\u55b6\u696d\u65e5\u3067\u51e6\u7406\u304c\u5b8c\u4e86\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u78ba\u8a8d\u4e8b\u9805\u3084\u8ffd\u52a0\u60c5\u5831\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u78ba\u8a8d\u671f\u9650\u306b\u5fdc\u3058\u3066\u51e6\u7406\u671f\u9593\u304c\u6700\u59273\u55b6\u696d\u65e5\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_thong_tin_dang_ky_khong_khop_voi_du_lieu_dan_cu_thi_xu_ly_the_nao\"><\/span><b>\u767b\u9332\u60c5\u5831\u304c\u4eba\u53e3\u30c7\u30fc\u30bf\u3068\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767b\u9332\u3092\u62d2\u5426\u3059\u308b\u901a\u77e5\u3092\u81ea\u52d5\u7684\u306b\u9001\u4fe1\u3057\u3001\u4e0d\u4e00\u81f4\u306e\u60c5\u5831\u9805\u76ee\u3092\u660e\u78ba\u306b\u793a\u3059\u3053\u3068\u3067\u3001\u7d0d\u7a0e\u8005\u304c\u4fee\u6b63\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xac_nhan_dang_ky_dung_han_co_bi_tu_choi_khong\"><\/span><b>\u7de0\u3081\u5207\u308a\u65e5\u307e\u3067\u306b\u767b\u9332\u78ba\u8a8d\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u767b\u9332\u306f\u5374\u4e0b\u3055\u308c\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306f\u3044\u3002\u671f\u9650\u304c\u904e\u304e\u3066\u3082\u7d0d\u7a0e\u8005\u304c\u78ba\u8a8d\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u3001\u307e\u305f\u306f\u78ba\u8a8d\u304c\u5931\u6557\u3057\u305f\u5834\u5408\u3001\u30b7\u30b9\u30c6\u30e0\u306f\u81ea\u52d5\u7684\u306b\u69d8\u5f0f\u756a\u53f701\/TB-\u0110K\u0110T\u3092\u4f7f\u7528\u3057\u3066\u767b\u9332\u62d2\u5426\u901a\u77e5\u3092\u9001\u4fe1\u3057\u307e\u3059\u3002\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_doi_tuong_nao_duoc_coi_la_co_rui_ro_cao_khi_dang_ky_hoa_don_dien_tu\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767b\u9332\u306b\u304a\u3044\u3066\u3001\u3069\u306e\u30b0\u30eb\u30fc\u30d7\u304c\u9ad8\u30ea\u30b9\u30af\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u306f\u3001\u975e\u30a2\u30af\u30c6\u30a3\u30d6\u306a\u7d0d\u7a0e\u8005\u756a\u53f7\u3092\u6301\u3064\u4e8b\u696d\u4f53\u306e\u4ee3\u8868\u8005\u3067\u3042\u308a\u6240\u6709\u8005\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u500b\u4eba\u3001\u4e8b\u696d\u3092\u505c\u6b62\u3057\u305f\u304c\u7d0d\u7a0e\u8005\u756a\u53f7\u304c\u307e\u3060\u671f\u9650\u5207\u308c\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u7d0d\u7a0e\u8005\u3001\u4e00\u6642\u7684\u306b\u4e8b\u696d\u3092\u505c\u6b62\u3057\u305f\u304c\u7d0d\u7a0e\u7fa9\u52d9\u3092\u307e\u3060\u5c65\u884c\u3057\u3066\u3044\u306a\u3044\u500b\u4eba\u3001\u304a\u3088\u3073\u901a\u905491\/2026\/TT-BTC\u7b2c7\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u91d1\u3001\u8acb\u6c42\u66f8\u3001\u304a\u3088\u3073\u6587\u66f8\u306b\u95a2\u9023\u3059\u308b\u9055\u53cd\u3092\u72af\u3057\u305f\u500b\u4eba\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_giai_trinh_bo_sung_thong_tin_khi_bi_yeu_cau_la_bao_lau\"><\/span><b>\u8ffd\u52a0\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u6c42\u3081\u3089\u308c\u305f\u969b\u306e\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u306f\u3001\u8aac\u660e\u3001\u8ffd\u52a0\u60c5\u5831\u3001\u304a\u3088\u3073\u66f8\u985e\u306e\u63d0\u51fa\u3092\u6c42\u3081\u308b\u901a\u77e5\u3092\u53d7\u3051\u53d6\u3063\u305f\u65e5\u304b\u30893\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u56de\u7b54\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb khi Th\u00f4ng t\u01b0 91\/2026\/TT-BTC ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c ban h\u00e0nh, quy tr\u00ecnh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 91 \u0111\u00e3 c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y, \u0111\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c b\u1ed5 sung kh\u00e2u \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u d\u00e2n c\u01b0 v\u00e0 x\u00e1c th\u1ef1c sinh tr\u1eafc h\u1ecdc. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p, h\u1ed9 kinh doanh hay c\u00e1 nh\u00e2n kinh doanh n\u00e0o c\u0169ng c\u1ea7n n\u1eafm r\u00f5 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, b\u1edfi ch\u1ec9 m\u1ed9t sai l\u1ec7ch nh\u1ecf v\u1ec1 th\u00f4ng tin c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb t\u1eeb ch\u1ed1i ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd. L\u00e0 m\u1ed9t ng\u01b0\u1eddi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9457,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9454","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9454","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=9454"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9454\/revisions"}],"predecessor-version":[{"id":9459,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9454\/revisions\/9459"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9457"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}