{"id":9493,"date":"2026-08-04T15:40:18","date_gmt":"2026-08-04T08:40:18","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9493"},"modified":"2026-08-05T14:54:38","modified_gmt":"2026-08-05T07:54:38","slug":"nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/","title":{"rendered":"\u56de\u89a7\u6587\u66f891\/2026\u306b\u57fa\u3065\u304f\u8aa4\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u539f\u5247"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u7701\u306f\u3001\u901a\u905491\/2026\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3001\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u539f\u5247\u3092\u8a73\u7d30\u306b\u8aac\u660e\u3057\u305f\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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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\">\u653f\u4ee4254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 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style=\"font-weight: 400;\">\u00a0<\/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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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\" 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>\u56de\u89a7\u6587\u66f891\/2026\/TT-BTC\u306f\u3001\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u53d6\u308a\u6271\u3044\u306b\u95a2\u3057\u3066\u3069\u306e\u3088\u3046\u306a\u898f\u5b9a\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u304b\uff1f<\/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\/ja\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Tong_hop_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026_theo_tung_truong_hop\" >\u56de\u89a7\u6587\u66f891\/2026\u306b\u57fa\u3065\u304f\u3001\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u539f\u5247\u306e\u6982\u8981\uff08\u4e8b\u4f8b\u5225\u306b\u5206\u985e\uff09\u3002<\/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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_sai_ten_dia_chi_nguoi_mua_hoac_noi_dung_khac_khong_sai_ma_so_thue_tien_thue_thue_suat_hang_hoa\" >\u8cfc\u5165\u8005\u306e\u6c0f\u540d\u3001\u4f4f\u6240\u3001\u305d\u306e\u4ed6\u306e\u8a73\u7d30\u60c5\u5831\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u5834\u5408\uff08\u305f\u3060\u3057\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3001\u7a0e\u984d\u3001\u7a0e\u7387\u3001\u307e\u305f\u306f\u5546\u54c1\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u9664\u304f\uff09\u3002<\/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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_sai_ma_so_thue_ten_hang_hoa_dich_vu_don_gia_so_luong_thue_suat_tien_thue\" >\u7a0e\u30b3\u30fc\u30c9\u3001\u88fd\u54c1\/\u30b5\u30fc\u30d3\u30b9\u540d\u3001\u5358\u4fa1\u3001\u6570\u91cf\u3001\u7a0e\u7387\u3001\u307e\u305f\u306f\u7a0e\u984d\u306b\u8aa4\u308a\u304c\u3042\u308b\u5834\u5408\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Cach_ghi_noi_dung_khi_lap_hoa_don_dieu_chinh_hoa_don_thay_the\" >\u8abf\u6574\u8acb\u6c42\u66f8\u304a\u3088\u3073\u4ea4\u63db\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u8a18\u5165\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u8aac\u660e\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Xu_ly_khi_nhieu_hoa_don_cua_cung_mot_nguoi_mua_sai_cung_mot_noi_dung_trong_thang\" >\u540c\u4e00\u8cfc\u5165\u8005\u304b\u3089\u306e\u8907\u6570\u306e\u8acb\u6c42\u66f8\u306b\u3001\u540c\u4e00\u6708\u5185\u306b\u540c\u3058\u8aa4\u3063\u305f\u60c5\u5831\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Thu_tuc_truoc_khi_dieu_chinh_thay_the_doi_voi_nguoi_mua_la_to_chuc_doanh_nghiep_ho_hoac_ca_nhan_kinh_doanh\" >\u8cfc\u5165\u8005\u304c\u7d44\u7e54\u3001\u4f01\u696d\u3001\u4e16\u5e2f\u3001\u307e\u305f\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308b\u5834\u5408\u3001\u8abf\u6574\u307e\u305f\u306f\u4ea4\u63db\u3092\u884c\u3046\u524d\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Ke_khai_thue_sau_khi_xu_ly_hoa_don_sai_sot\" >\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u3092\u8a02\u6b63\u3057\u305f\u5f8c\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3002\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_tra_lai_toan_bo_hoac_mot_phan_hang_hoa_dich_vu\" >\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u3092\u8fd4\u54c1\u3059\u308b\u5834\u5408<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_chiet_khau_thuong_mai_xac_dinh_sau_khi_xuat_hoa_don\" >\u53d6\u5f15\u5272\u5f15\u306f\u3001\u8acb\u6c42\u66f8\u767a\u884c\u5f8c\u306b\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Luu_y_ve_viec_thieu_ghi_chu_tren_hoa_don_dieu_chinh_thay_the\" >\u8abf\u6574\uff0f\u4ea4\u63db\u8acb\u6c42\u66f8\u306b\u6ce8\u8a18\u304c\u306a\u3044\u3053\u3068\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Xu_ly_khi_hoa_don_dieu_chinh_hoa_don_thay_the_khi_tiep_tuc_phat_hien_sai_sot\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Mot_so_luu_y_thuc_te_khi_ap_dung_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\" >\u56de\u89a7\u6587\u66f891\/2026\u306b\u57fa\u3065\u304f\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u539f\u5247\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5b9f\u8df5\u7684\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-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Cau_hoi_thuong_gap_ve_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\" >\u56de\u89a7\u6587\u66f891\/2026\u306b\u57fa\u3065\u304f\u8aa4\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u539f\u5247\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-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Hoa_don_sai_ten_dia_chi_nguoi_mua_co_bat_buoc_phai_lap_lai_khong\" >\u8cfc\u5165\u8005\u306e\u6c0f\u540d\u3084\u4f4f\u6240\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u8acb\u6c42\u66f8\u3092\u518d\u767a\u884c\u3059\u308b\u3053\u3068\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Sai_ma_so_thue_tren_hoa_don_thi_xu_ly_the_nao\" >\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u756a\u53f7\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Nen_chon_lap_hoa_don_dieu_chinh_hay_hoa_don_thay_the\" >\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\u3001\u305d\u308c\u3068\u3082\u4ee3\u66ff\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u3079\u304d\u3067\u3057\u3087\u3046\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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Hoa_don_da_dieu_chinh_hoac_thay_the_roi_ma_van_phat_hien_sai_sot_thi_xu_ly_ra_sao\" >\u8acb\u6c42\u66f8\u304c\u65e2\u306b\u4fee\u6b63\u307e\u305f\u306f\u5dee\u3057\u66ff\u3048\u3089\u308c\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8aa4\u308a\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Sau_khi_xu_ly_hoa_don_sai_sot_co_can_ke_khai_lai_thue_khong\" >\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u3092\u8a02\u6b63\u3057\u305f\u5f8c\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_912026TT-BTC_quy_dinh_gi_ve_xu_ly_hoa_don_sai_sot\"><\/span><b>\u56de\u89a7\u6587\u66f891\/2026\/TT-BTC\u306f\u3001\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u53d6\u308a\u6271\u3044\u306b\u95a2\u3057\u3066\u3069\u306e\u3088\u3046\u306a\u898f\u5b9a\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u8ca1\u52d9\u7701\u304c\u767a\u884c\u3057\u305f\u901a\u905491\/2026\/TT-BTC\u306e\u7b2c10\u6761\u3067\u306f\u3001\u8aa4\u3063\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u30012026\u5e747\u67081\u65e5\u304b\u3089\u4e00\u5f8b\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u6587\u66f8\u306f\u30012025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u304a\u3088\u3073\u653f\u4ee4254\/2026\/ND-CP\u306e\u5b9f\u65bd\u30ac\u30a4\u30c0\u30f3\u30b9\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u305f\u3081\u3001\u901a\u905491\/2026\u306e\u539f\u5247\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u3059\u3079\u3066\u306e\u7d44\u7e54\u3001\u4f01\u696d\u3001\u5bb6\u8a08\u3001\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905491\/2026\u3067\u306f\u3001\u5f93\u6765\u306e\u898f\u5236\u3068\u6bd4\u8f03\u3057\u3066\u3001\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u539f\u5247\u304c\u3001\u7a0e\u984d\u306b\u5f71\u97ff\u3057\u306a\u3044\u8aa4\u308a\u3001\u7a0e\u984d\u306b\u76f4\u63a5\u5f71\u97ff\u3059\u308b\u8aa4\u308a\u3001\u540c\u4e00\u6708\u306b\u8907\u6570\u56de\u767a\u751f\u3059\u308b\u8aa4\u308a\u3001\u540c\u4e00\u306e\u8acb\u6c42\u66f8\u3067\u9023\u7d9a\u3057\u3066\u767a\u751f\u3059\u308b\u8aa4\u308a\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u72b6\u6cc1\u30b0\u30eb\u30fc\u30d7\u306b\u5fdc\u3058\u3066\u3088\u308a\u660e\u78ba\u306b\u4f53\u7cfb\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5404\u72b6\u6cc1\u30b0\u30eb\u30fc\u30d7\u3092\u5341\u5206\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u6700\u521d\u306e\u8a66\u307f\u304b\u3089\u8aa4\u308a\u3092\u6b63\u3057\u304f\u51e6\u7406\u3057\u3001\u8acb\u6c42\u66f8\u306e\u6709\u52b9\u6027\u3092\u640d\u306a\u3046\u53ef\u80fd\u6027\u306e\u3042\u308b\u7e70\u308a\u8fd4\u3057\u306e\u4fee\u6b63\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u00a0<\/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\/\">\u56de\u89a7\u6587\u66f891\/2026\/TT-BTC\u306b\u304a\u3051\u308b\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026_theo_tung_truong_hop\"><\/span><b>\u56de\u89a7\u6587\u66f891\/2026\u306b\u57fa\u3065\u304f\u3001\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u539f\u5247\u306e\u6982\u8981\uff08\u4e8b\u4f8b\u5225\u306b\u5206\u985e\uff09\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9522\" aria-describedby=\"caption-attachment-9522\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9522\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1.jpg\" alt=\"Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9522\" class=\"wp-caption-text\">\u56de\u89a7\u6587\u66f891\/2026\u306b\u57fa\u3065\u304f\u8aa4\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u539f\u5247<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u6700\u3082\u6ce8\u610f\u3092\u6255\u3046\u3079\u304d\u4e2d\u6838\u7684\u306a\u5185\u5bb9\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u901a\u905491\/2026\/TT-BTC\u7b2c10\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u8aa4\u308a\u306e\u4e8b\u4f8b\u3068\u3001\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u51e6\u7406\u539f\u5247\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_sai_ten_dia_chi_nguoi_mua_hoac_noi_dung_khac_khong_sai_ma_so_thue_tien_thue_thue_suat_hang_hoa\"><\/span><b>\u8cfc\u5165\u8005\u306e\u6c0f\u540d\u3001\u4f4f\u6240\u3001\u305d\u306e\u4ed6\u306e\u8a73\u7d30\u60c5\u5831\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u5834\u5408\uff08\u305f\u3060\u3057\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3001\u7a0e\u984d\u3001\u7a0e\u7387\u3001\u307e\u305f\u306f\u5546\u54c1\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u9664\u304f\uff09\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306f\u7a0e\u52d9\u30c7\u30fc\u30bf\u306e\u6027\u8cea\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u8efd\u5fae\u306a\u8aa4\u308a\u3067\u3059\u3002\u898f\u5247\u306b\u3088\u308c\u3070\u3001\u8acb\u6c42\u66f8\u306b\u8cfc\u5165\u8005\u306e\u6c0f\u540d\u3001\u4f4f\u6240\u3001\u305d\u306e\u4ed6\u306e\u8a73\u7d30\u60c5\u5831\u306b\u8aa4\u308a\u304c\u3042\u308b\u3060\u3051\u3067\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3001\u91d1\u984d\u3001\u7a0e\u7387\u3001\u7a0e\u984d\u3001\u5546\u54c1\u306b\u8aa4\u308a\u304c\u306a\u3044\u5834\u5408\u3001\u8ca9\u58f2\u8005\u306f\u8acb\u6c42\u66f8\u3092\u518d\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u305d\u306e\u4ee3\u308f\u308a\u306b\u3001\u58f2\u4e3b\u306f\u8cb7\u4e3b\u306b\u8aa4\u308a\u3092\u901a\u77e5\u3059\u308b\u3068\u540c\u6642\u306b\u3001\u69d8\u5f0f\u756a\u53f704\/SS-H\u0110\u0110T\u3092\u4f7f\u7528\u3057\u3066\u7a0e\u52d9\u5f53\u5c40\u306b\u901a\u77e5\u66f8\u3092\u9001\u4ed8\u3057\u3001\u8a18\u9332\u3057\u3066\u3082\u3089\u3046\u3060\u3051\u3067\u3088\u3044\u3002\u3053\u308c\u306f\u3001\u591a\u304f\u306e\u65b0\u4eba\u4f1a\u8a08\u58eb\u304c\u8efd\u5fae\u306a\u8aa4\u308a\u306b\u306f\u901a\u77e5\u306f\u4e0d\u8981\u3060\u3068\u8003\u3048\u3066\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u70b9\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u901a\u905491\/2026\u306b\u57fa\u3065\u304f\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u539f\u5247\u306b\u3088\u308c\u3070\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u306e\u901a\u77e5\u66f8\u306e\u9001\u4ed8\u306f\u5fc5\u9808\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_sai_ma_so_thue_ten_hang_hoa_dich_vu_don_gia_so_luong_thue_suat_tien_thue\"><\/span><b>\u7a0e\u30b3\u30fc\u30c9\u3001\u88fd\u54c1\/\u30b5\u30fc\u30d3\u30b9\u540d\u3001\u5358\u4fa1\u3001\u6570\u91cf\u3001\u7a0e\u7387\u3001\u307e\u305f\u306f\u7a0e\u984d\u306b\u8aa4\u308a\u304c\u3042\u308b\u5834\u5408\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_9523\" aria-describedby=\"caption-attachment-9523\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9523\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue.jpg\" alt=\"Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91 tr\u01b0\u1eddng h\u1ee3p sai m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9523\" class=\"wp-caption-text\">\u56de\u89a7\u6587\u66f891\u53f7\u306b\u3088\u308b\u3068\u3001\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u539f\u5247\u306b\u306f\u3001\u7a0e\u30b3\u30fc\u30c9\u3001\u88fd\u54c1\/\u30b5\u30fc\u30d3\u30b9\u540d\u3001\u5358\u4fa1\u3001\u6570\u91cf\u3001\u7a0e\u7387\u3001\u7a0e\u984d\u306e\u8aa4\u308a\u304c\u542b\u307e\u308c\u308b\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u756a\u53f7\u3001\u88fd\u54c1\/\u30b5\u30fc\u30d3\u30b9\u540d\u3001\u4ed5\u69d8\u3001\u54c1\u8cea\u3001\u5358\u4fa1\u3001\u6570\u91cf\u3001\u5408\u8a08\u91d1\u984d\u3001\u7a0e\u7387\u3001\u7a0e\u984d\u3001\u305d\u306e\u4ed6\u306e\u5fc5\u9808\u60c5\u5831\u306a\u3069\u3001\u7533\u544a\u6570\u5024\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u30a8\u30e9\u30fc\u306b\u3064\u3044\u3066\u306f\u3001\u8ca9\u58f2\u8005\u306f\u6b21\u306e2\u3064\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3067\u304d\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;\">\u96fb\u5b50\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3001\u307e\u305f\u306f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306f\u4ee3\u66ff\u624b\u6bb5\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u901a\u905491\/2026\u306b\u57fa\u3065\u304f\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u539f\u5247\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3042\u308a\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u3001\u4ee5\u524d\u306e\u898f\u5236\u306e\u3088\u3046\u306b\u5358\u4e00\u306e\u5f62\u5f0f\u306b\u5f93\u3046\u3053\u3068\u3092\u5f37\u5236\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u306e\u5b9f\u969b\u306e\u72b6\u6cc1\u306b\u9069\u3057\u305f\u65b9\u6cd5\u3092\u7a4d\u6975\u7684\u306b\u9078\u629e\u3059\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_ghi_noi_dung_khi_lap_hoa_don_dieu_chinh_hoa_don_thay_the\"><\/span><b>\u8abf\u6574\u8acb\u6c42\u66f8\u304a\u3088\u3073\u4ea4\u63db\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u8a18\u5165\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u8aac\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u6bd4\u8f03\u3057\u3084\u3059\u304f\u3001\u6df7\u4e71\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u5404\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u542b\u3081\u308b\u5fc5\u8981\u306e\u3042\u308b\u60c5\u5831\u3092\u307e\u3068\u3081\u305f\u8868\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 13.3333%;\"><b>\u30aa\u30d7\u30b7\u30e7\u30f3<\/b><\/td>\n<td style=\"text-align: center; width: 34.5455%;\"><b>\u8acb\u6c42\u66f8\u306b\u3053\u308c\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u5fc5\u9808\u3067\u3059\u3002<\/b><\/td>\n<td style=\"text-align: center; width: 51.3131%;\"><b>\u52a0\u5de5\u306e\u6027\u8cea<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 13.3333%;\"><span style=\"font-weight: 400;\">\u8abf\u6574\u8acb\u6c42\u66f8<\/span><\/td>\n<td style=\"text-align: center; width: 34.5455%;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u69d8\u5f0f\u756a\u53f7\u2026\u3001\u8a18\u53f7\u2026\u3001\u756a\u53f7\u2026\u3001\u65e5\u4ed8\u2026\u6708\u2026\u5e74\u2026\u306e\u8abf\u6574<\/span><\/td>\n<td style=\"text-align: center; width: 51.3131%;\"><span style=\"font-weight: 400;\">\u8abf\u6574\u3055\u308c\u308b\u306e\u306f\u5143\u306e\u8acb\u6c42\u66f8\u3068\u306e\u5dee\u984d\uff08\u5897\u6e1b\u984d\uff09\u306e\u307f\u3067\u3042\u308a\u3001\u5143\u306e\u8acb\u6c42\u66f8\u306f\u4f9d\u7136\u3068\u3057\u3066\u4e00\u5b9a\u306e\u6cd5\u7684\u52b9\u529b\u3092\u4fdd\u6301\u3057\u307e\u3059\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 13.3333%;\"><span style=\"font-weight: 400;\">\u4ee3\u66ff\u8acb\u6c42\u66f8<\/span><\/td>\n<td style=\"text-align: center; width: 34.5455%;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u8acb\u6c42\u66f8\u30d5\u30a9\u30fc\u30e0\u756a\u53f7...\u3001\u8a18\u53f7...\u3001\u756a\u53f7...\u3001\u65e5\u4ed8...\u6708...\u5e74...\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 51.3131%;\"><span style=\"font-weight: 400;\">\u4ee5\u524d\u306e\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u5185\u5bb9\u3092\u3059\u3079\u3066\u5dee\u3057\u66ff\u3048\u3066\u304f\u3060\u3055\u3044\u3002\u5143\u306e\u8acb\u6c42\u66f8\u306f\u7121\u52b9\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u524d\u8ff0\u306e\u6587\u66f8\u306b\u304a\u3044\u3066\u3001\u5143\u306e\u8acb\u6c42\u66f8\u60c5\u5831\uff08\u69d8\u5f0f\u756a\u53f7\u3001\u8a18\u53f7\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u767a\u884c\u65e5\uff09\u3092\u6b63\u78ba\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u5fc5\u9808\u8981\u4ef6\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u304a\u3088\u3073\u95a2\u4fc2\u8005\u306f\u3001\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u5c65\u6b74\u3092\u5bb9\u6613\u306b\u78ba\u8a8d\u30fb\u8ffd\u8de1\u3067\u304d\u307e\u3059\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u8aa4\u308a\u306e\u7a0b\u5ea6\u306b\u5fdc\u3058\u3066\u3053\u308c\u30892\u3064\u306e\u9078\u629e\u80a2\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3057\u3001\u8cfc\u5165\u8005\u3068\u5408\u610f\u306b\u9054\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_khi_nhieu_hoa_don_cua_cung_mot_nguoi_mua_sai_cung_mot_noi_dung_trong_thang\"><\/span><b>\u540c\u4e00\u8cfc\u5165\u8005\u304b\u3089\u306e\u8907\u6570\u306e\u8acb\u6c42\u66f8\u306b\u3001\u540c\u4e00\u6708\u5185\u306b\u540c\u3058\u8aa4\u3063\u305f\u60c5\u5831\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u4f01\u696d\u304c\u540c\u3058\u9867\u5ba2\u306b1\u30f6\u6708\u306b\u8907\u6570\u679a\u306e\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3001\u305d\u308c\u3089\u3059\u3079\u3066\u306b\u540c\u3058\u8aa4\u308a\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3067\u306f\u3001\u901a\u905491\/2026\u306b\u57fa\u3065\u304f\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u539f\u5247\u306b\u3088\u308a\u3001\u8ca9\u58f2\u8005\u306f\u4ee5\u4e0b\u306e\u63aa\u7f6e\u3092\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u78ba\u7acb\u3059\u308b <\/span><b>01 \u8abf\u6574\u8acb\u6c42\u66f8<\/b><span style=\"font-weight: 400;\"> \u307e\u305f\u306f <\/span><b>01 \u4ea4\u63db\u8acb\u6c42\u66f8<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u8907\u6570\u306e\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306b\u52a0\u3048\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u306b\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002 <\/span><b>\u69d8\u5f0f\u756a\u53f701\/BK-\u0110CTT\u306b\u57fa\u3065\u304f\u58f0\u660e<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u898f\u5236\u306b\u3088\u308a\u3001\u540c\u3058\u7406\u7531\u3067\u4e00\u9023\u306e\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u3092\u51e6\u7406\u3059\u308b\u969b\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306e\u4f5c\u696d\u8ca0\u62c5\u304c\u5927\u5e45\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u5143\u306e\u8acb\u6c42\u66f8\u3054\u3068\u306b\u500b\u5225\u306e\u8abf\u6574\u8acb\u6c42\u66f8\u3084\u4ee3\u66ff\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tuc_truoc_khi_dieu_chinh_thay_the_doi_voi_nguoi_mua_la_to_chuc_doanh_nghiep_ho_hoac_ca_nhan_kinh_doanh\"><\/span><b>\u8cfc\u5165\u8005\u304c\u7d44\u7e54\u3001\u4f01\u696d\u3001\u4e16\u5e2f\u3001\u307e\u305f\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308b\u5834\u5408\u3001\u8abf\u6574\u307e\u305f\u306f\u4ea4\u63db\u3092\u884c\u3046\u524d\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f891\/2026\u306b\u57fa\u3065\u304f\u8aa4\u8acb\u6c42\u66f8\u51e6\u7406\u306e\u539f\u5247\u306b\u304a\u3051\u308b\u3082\u3046\u4e00\u3064\u306e\u91cd\u8981\u306a\u70b9\u306f\u3001\u4e21\u5f53\u4e8b\u8005\u9593\u306e\u624b\u7d9a\u304d\u306e\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u8cb7\u4e3b\u304c\u7d44\u7e54\u3001\u4f01\u696d\u3001\u5bb6\u5185\u5de5\u696d\u3001\u307e\u305f\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308b\u5834\u5408\u3001\u8abf\u6574\u8acb\u6c42\u66f8\u307e\u305f\u306f\u4ee3\u66ff\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u524d\u306b\u3001\u4e21\u5f53\u4e8b\u8005\u306f\u56de\u89a7\u6587\u66f891\/2026\/TT-BTC\u306e\u7b2c10\u6761\u306e\u898f\u5b9a\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3064\u307e\u308a\u3001\u8acb\u6c42\u66f8\u306e\u4fee\u6b63\u3084\u5dee\u3057\u66ff\u3048\u306f\u3001\u58f2\u4e3b\u306e\u4e00\u65b9\u7684\u306a\u6c7a\u5b9a\u3067\u306f\u306a\u304f\u3001\u65b0\u3057\u3044\u8acb\u6c42\u66f8\u306e\u6b63\u78ba\u6027\u3068\u6709\u52b9\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u8cb7\u4e3b\u3068\u306e\u5408\u610f\u3068\u8abf\u6574\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_thue_sau_khi_xu_ly_hoa_don_sai_sot\"><\/span><b>\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u3092\u8a02\u6b63\u3057\u305f\u5f8c\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3002<\/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;\">\u8abf\u6574\u6e08\u307f\u307e\u305f\u306f\u4ee3\u66ff\u306e\u8acb\u6c42\u66f8\u306e\u767a\u884c\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u305f\u5f8c\u3082\u3001\u4f01\u696d\u306f\u7a0e\u52d9\u7533\u544a\u306e\u624b\u9806\u3092\u7701\u7565\u3057\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u898f\u5236\u306b\u3088\u308c\u3070\u3001\u7533\u544a\u306f\u7a0e\u52d9\u884c\u653f\u304a\u3088\u3073\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u5f93\u3063\u3066\u884c\u308f\u308c\u3001\u53d6\u5f15\u306e\u5b9f\u969b\u306e\u6027\u8cea\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u3092\u51e6\u7406\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306e\u4e2d\u3067\u6700\u3082\u898b\u843d\u3068\u3055\u308c\u3084\u3059\u3044\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u591a\u304f\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u8acb\u6c42\u66f8\u306e\u518d\u767a\u884c\u3060\u3051\u306b\u96c6\u4e2d\u3057\u3001\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3055\u308c\u305f\u671f\u9593\u306e\u5bfe\u5fdc\u3059\u308b\u7a0e\u52d9\u7533\u544a\u30c7\u30fc\u30bf\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u5fd8\u308c\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u8acb\u6c42\u66f8\u3068\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u9593\u306b\u4e0d\u4e00\u81f4\u304c\u751f\u3058\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_tra_lai_toan_bo_hoac_mot_phan_hang_hoa_dich_vu\"><\/span><b>\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u3092\u8fd4\u54c1\u3059\u308b\u5834\u5408<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u5185\u5bb9\u306b\u8aa4\u308a\u304c\u3042\u308b\u5834\u5408\u306b\u52a0\u3048\u3001\u901a\u905491\/2026\u306f\u3001\u8cfc\u5165\u8005\u304c\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u8fd4\u54c1\u3059\u308b\u5834\u5408\u306e\u72b6\u6cc1\u3082\u660e\u78ba\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u305d\u306e\u5834\u5408\u3001\u5f53\u4e8b\u8005\u306f\u2026 <\/span><b>\u8fd4\u54c1\u3055\u308c\u305f\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u5024\u3092\u53cd\u6620\u3057\u305f\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4e21\u5f53\u4e8b\u8005\u306e\u53ce\u76ca\u304a\u3088\u3073\u305d\u308c\u306b\u4f34\u3046\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_chiet_khau_thuong_mai_xac_dinh_sau_khi_xuat_hoa_don\"><\/span><b>\u53d6\u5f15\u5272\u5f15\u306f\u3001\u8acb\u6c42\u66f8\u767a\u884c\u5f8c\u306b\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6c7a\u5b9a\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15 <\/span><b>\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3055\u308c\u305f\u5f8c<\/b><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u8ca9\u58f2\u8005\u306f\u3001\u898f\u5b9a\u306b\u5f93\u3063\u3066\u8abf\u6574\u8acb\u6c42\u66f8\u307e\u305f\u306f\u4ee3\u66ff\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3001\u4ee5\u524d\u767a\u884c\u3057\u305f\u8acb\u6c42\u66f8\u306e\u91d1\u984d\u3068VAT\u984d\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u672c\u8cea\u7684\u306b\u306f\u5143\u306e\u8acb\u6c42\u66f8\u306e\u30c7\u30fc\u30bf\u3092\u8abf\u6574\u3059\u308b\u5f62\u5f0f\u3067\u3042\u308b\u305f\u3081\u3001\u901a\u905491\/2026\u306b\u57fa\u3065\u304f\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u539f\u5247\u3092\u8b70\u8ad6\u3059\u308b\u969b\u306b\u3082\u4e0d\u53ef\u6b20\u306a\u90e8\u5206\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_viec_thieu_ghi_chu_tren_hoa_don_dieu_chinh_thay_the\"><\/span><b>\u8abf\u6574\uff0f\u4ea4\u63db\u8acb\u6c42\u66f8\u306b\u6ce8\u8a18\u304c\u306a\u3044\u3053\u3068\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8abf\u6574\u8acb\u6c42\u66f8\u307e\u305f\u306f\u4ee3\u66ff\u8acb\u6c42\u66f8\u306b\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u5143\u306e\u8acb\u6c42\u66f8\u3092\u53c2\u7167\u3059\u308b\u6ce8\u8a18\u304c\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u8acb\u6c42\u66f8\u306f\u7121\u52b9\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u8abf\u6574\u307e\u305f\u306f\u4ee3\u66ff\u306e\u6cd5\u7684\u6709\u52b9\u6027\u304c\u5b8c\u5168\u306b\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u3001\u58f2\u4e3b\u3068\u8cb7\u4e3b\u306e\u4e21\u65b9\u306b\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_khi_hoa_don_dieu_chinh_hoa_don_thay_the_khi_tiep_tuc_phat_hien_sai_sot\"><\/span><b>\u3055\u3089\u306a\u308b\u8aa4\u308a\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u306e\u3001\u8abf\u6574\u8acb\u6c42\u66f8\u304a\u3088\u3073\u4ee3\u66ff\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_9525\" aria-describedby=\"caption-attachment-9525\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9525\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot.jpg\" alt=\"Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd khi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n sai s\u00f3t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9525\" class=\"wp-caption-text\">\u56de\u89a7\u6587\u66f891\u53f7\u306b\u3088\u308c\u3070\u3001\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u539f\u5247\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u4fee\u6b63\u307e\u305f\u306f\u4ea4\u63db\u3055\u308c\u305f\u8acb\u6c42\u66f8\u306b\u518d\u3073\u8aa4\u308a\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u8907\u96d1\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u5b9f\u52d9\u4e0a\u304b\u306a\u308a\u3088\u304f\u3042\u308b\u72b6\u6cc1\u3067\u3059\u3002\u8abf\u6574\u8acb\u6c42\u66f8\u307e\u305f\u306f\u4ee3\u66ff\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u5f8c\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u65b0\u305f\u306a\u8aa4\u308a\u3092\u767a\u898b\u3057\u307e\u3059\u3002\u901a\u905491\/2026\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u539f\u5247\u306b\u5f93\u3063\u3066\u3001\u58f2\u4e3b\u306f\u2026 <\/span><b>\u8abf\u6574\u8acb\u6c42\u66f8\u307e\u305f\u306f\u4ee3\u66ff\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3092\u7d99\u7d9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\"> \u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u8acb\u6c42\u66f8\u306b\u8aa4\u308a\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5177\u4f53\u7684\u306b\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4ee3\u66ff\u8acb\u6c42\u66f8\u306e\u5834\u5408\uff1a<\/b><span style=\"font-weight: 400;\"> \u8acb\u6c42\u66f8\u306fF0\u3001F1\u3001F2\u3001F3\u3001\u2026Fn\u3068\u3044\u3046\u9806\u5e8f\u3067\u9023\u9396\u7684\u306b\u30ea\u30f3\u30af\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u5f8c\u7d9a\u306e\u8acb\u6c42\u66f8\u306f\u524d\u306e\u8acb\u6c42\u66f8\u3092\u7f6e\u304d\u63db\u3048\u307e\u3059\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8abf\u6574\u8acb\u6c42\u66f8\u306e\u5834\u5408\uff1a<\/b><span style=\"font-weight: 400;\"> \u5024\u306f\u3001F0 + F1 + F2 + F3 +\u2026+ Fn \u3068\u3044\u3046\u5f0f\u3092\u4f7f\u7528\u3057\u3066\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7279\u306b\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u4ee5\u4e0b\u306e\u539f\u5247\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><span style=\"font-weight: 400;\"> \u65e2\u306b\u767a\u884c\u3055\u308c\u305f\u8abf\u6574\u8acb\u6c42\u66f8\u306f\u53d6\u308a\u6d88\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u306e\u898f\u5b9a\u306f\u3001\u8abf\u6574\u8acb\u6c42\u66f8\u306e\u767a\u884c\u904e\u7a0b\u306b\u304a\u3051\u308b\u7d99\u7d9a\u6027\u3068\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u5f8c\u3005\u306e\u30c7\u30fc\u30bf\u7167\u5408\u3092\u56f0\u96e3\u306b\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u6063\u610f\u7684\u306a\u53d6\u308a\u6d88\u3057\u3092\u9632\u6b62\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=\"Vi_sao_can_nam_ro_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\"><\/span><b>\u901a\u905491\/2026\u306b\u57fa\u3065\u304f\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u539f\u5247\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306a\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;\">\u3059\u3079\u3066\u306e\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3092\u691c\u8a0e\u3057\u305f\u7d50\u679c\u3001\u901a\u905491\/2026\u306e\u898f\u5b9a\u306f\u5358\u306a\u308b\u884c\u653f\u624b\u7d9a\u304d\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u8a18\u9332\u3084\u7a0e\u52d9\u8a18\u9332\u306e\u6709\u52b9\u6027\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u308f\u304b\u3063\u305f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u624b\u7d9a\u304d\u4e0a\u306e\u30df\u30b9\u3092\u72af\u3057\u305f\u5834\u5408\u3001\u4f8b\u3048\u3070\u3001\u8abf\u6574\u307e\u305f\u306f\u4ea4\u63db\u3059\u308b\u8acb\u6c42\u66f8\u306e\u7a2e\u985e\u3092\u9593\u9055\u3048\u305f\u308a\u3001\u901a\u77e5\u66f8\uff08\u69d8\u5f0f\u756a\u53f704\/SS-H\u0110\u0110T\uff09\u306e\u9001\u4ed8\u3092\u5fd8\u308c\u305f\u308a\u3001\u5143\u306e\u8acb\u6c42\u66f8\u3092\u53c2\u7167\u3059\u308b\u6ce8\u8a18\u3092\u7701\u7565\u3057\u305f\u308a\u3059\u308b\u3068\u3001\u8acb\u6c42\u66f8\u304c\u7121\u52b9\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u8cbb\u7528\u304c\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u308a\u3001\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c\u63a7\u9664\u3067\u304d\u306a\u304b\u3063\u305f\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u7f70\u91d1\u304c\u8ab2\u305b\u3089\u308c\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u304c\u3053\u306e\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u306e\u3082\u3001\u3053\u3046\u3057\u305f\u7406\u7531\u304b\u3089\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;\"> MAN\uff08Master Accountant Network\uff09\u306e\u5c02\u9580\u30c1\u30fc\u30e0\u304c\u3001\u6700\u521d\u304b\u3089\u65b0\u3057\u3044\u898f\u5236\u3092\u66f4\u65b0\u3057\u3001\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u3001\u304a\u5ba2\u69d8\u81ea\u8eab\u3067\u5bfe\u5fdc\u3057\u3066\u30df\u30b9\u3092\u3059\u308b\u30ea\u30b9\u30af\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9006\u306b\u3001\u4f01\u696d\u3084\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u901a\u905491\/2026\u306b\u57fa\u3065\u304f\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u539f\u5247\u3092\u6700\u521d\u304b\u3089\u7406\u89e3\u3057\u3066\u3044\u308c\u3070\u3001\u30a8\u30e9\u30fc\u51e6\u7406\u30d7\u30ed\u30bb\u30b9\u306f\u8fc5\u901f\u304b\u3064\u6b63\u78ba\u306b\u306a\u308a\u3001\u7279\u306b\u7dbf\u5bc6\u306a\u76e3\u8996\u3092\u6020\u308b\u3068\u6df7\u4e71\u3092\u62db\u304d\u3084\u3059\u3044\u9023\u7d9a\u3057\u305f\u4ee3\u66ff\u8acb\u6c42\u66f8\u306e\u30b7\u30fc\u30b1\u30f3\u30b9\u306b\u304a\u3051\u308b\u9023\u9396\u30a8\u30e9\u30fc\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_thuc_te_khi_ap_dung_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\"><\/span><b>\u56de\u89a7\u6587\u66f891\/2026\u306b\u57fa\u3065\u304f\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u539f\u5247\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5b9f\u8df5\u7684\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;\">\u5b9f\u65bd\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u898f\u5236\u9075\u5b88\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u306b\u3001\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\"><b>\u30a8\u30e9\u30fc\u306e\u6027\u8cea\u3092\u6b63\u3057\u304f\u7279\u5b9a\u3059\u308b\u3053\u3068\u3092\u6700\u512a\u5148\u3059\u308b\uff1a<\/b><span style=\"font-weight: 400;\"> \u30a8\u30e9\u30fc\u3078\u306e\u5bfe\u51e6\u65b9\u6cd5\u3092\u6c7a\u5b9a\u3059\u308b\u524d\u306b\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3001\u91d1\u984d\u3001\u7a0e\u7387\u3001\u7a0e\u984d\u3001\u307e\u305f\u306f\u5546\u54c1\u306b\u5909\u66f4\u304c\u751f\u3058\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u3001\u65b0\u3057\u3044\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3001\u5358\u306b\u901a\u77e5\u3092\u9001\u308b\u3060\u3051\u3067\u3088\u3044\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8cfc\u5165\u8005\u3068\u8a08\u753b\u306b\u3064\u3044\u3066\u5408\u610f\u3059\u308b\u3002<\/b><span style=\"font-weight: 400;\">\u8abf\u6574\u8acb\u6c42\u66f8\u307e\u305f\u306f\u4ee3\u66ff\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u524d\u306b\u3001\u7279\u306b\u8cfc\u5165\u8005\u304c\u7d44\u7e54\u3001\u4f01\u696d\u3001\u307e\u305f\u306f\u5bb6\u5ead\/\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308b\u5834\u5408\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53c2\u7167\u6ce8\u8a18\u3092\u3088\u304f\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\"> \u8abf\u6574\uff0f\u4ea4\u63db\u8acb\u6c42\u66f8\u306b\u306f\u3001\uff08\u69d8\u5f0f\u756a\u53f7\u3001\u8a18\u53f7\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u5143\u306e\u8acb\u6c42\u66f8\u306e\u767a\u884c\u65e5\uff09\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u305d\u3046\u3057\u306a\u3044\u3068\u3001\u8acb\u6c42\u66f8\u304c\u7121\u52b9\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8acb\u6c42\u66f8\u306e\u3084\u308a\u53d6\u308a\u3092\u7dbf\u5bc6\u306b\u76e3\u8996\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\">\u8907\u6570\u306e\u8abf\u6574\u3084\u4ea4\u63db\u304c\u5fc5\u8981\u306a\u5834\u5408\u3067\u3082\u3001\u65e2\u306b\u767a\u884c\u3055\u308c\u305f\u8abf\u6574\u8acb\u6c42\u66f8\u306f\u3001\u3044\u304b\u306a\u308b\u5834\u5408\u3067\u3082\u30ad\u30e3\u30f3\u30bb\u30eb\u3057\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7d0d\u7a0e\u7533\u544a\u30c7\u30fc\u30bf\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\">\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u3092\u8a02\u6b63\u3057\u305f\u5f8c\u306f\u3001\u76f4\u3061\u306b\u7a0e\u52d9\u7533\u544a\u66f8\u304c\u5b9f\u969b\u306e\u53d6\u5f15\u3092\u6b63\u78ba\u306b\u53cd\u6620\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\"><b>\u5b8c\u5168\u306a\u8a18\u9332\u3092\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u78ba\u8a8d\u304a\u3088\u3073\u8aac\u660e\u3092\u884c\u3046\u76ee\u7684\u3067\u3001\u901a\u77e5\u69d8\u5f0f\u756a\u53f704\/SS-H\u0110\u0110T\u3001\u660e\u7d30\u66f8\u69d8\u5f0f\u756a\u53f701\/BK-\u0110CTT\u3001\u304a\u3088\u3073\u8cfc\u5165\u8005\u3068\u306e\u5408\u610f\u8b70\u4e8b\u9332\uff08\u5b58\u5728\u3059\u308b\u5834\u5408\uff09\u304c\u542b\u307e\u308c\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\/05-thay-doi-quan-trong-khi-dieu-chinh-hoa-don-dien-tu\/\">\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u8abf\u6574\u3059\u308b\u969b\u306e5\u3064\u306e\u91cd\u8981\u306a\u5909\u66f4\u70b9\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\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;\">\u3054\u89a7\u306e\u3068\u304a\u308a\u3001\u901a\u905491\/2026\u306b\u57fa\u3065\u304f\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u539f\u5247\u306f\u975e\u5e38\u306b\u8a73\u7d30\u304b\u3064\u5305\u62ec\u7684\u3067\u3042\u308a\u3001\u7a0e\u984d\u306b\u5f71\u97ff\u3057\u306a\u3044\u8efd\u5fae\u306a\u8aa4\u308a\u304b\u3089\u3001\u7a0e\u30b3\u30fc\u30c9\u3001\u91d1\u984d\u3001\u7a0e\u7387\u306b\u76f4\u63a5\u95a2\u4fc2\u3059\u308b\u91cd\u5927\u306a\u8aa4\u308a\u307e\u3067\u3001\u500b\u5225\u306b\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u304b\u3089\u3001\u540c\u3058\u6708\u306b\u9023\u7d9a\u3057\u3066\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u307e\u3067\u3001\u3055\u3089\u306b\u306f\u540c\u3058\u5143\u306e\u8acb\u6c42\u66f8\u306b\u5bfe\u3057\u3066\u7e70\u308a\u8fd4\u3057\u51e6\u7406\u304c\u5fc5\u8981\u3068\u306a\u308b\u72b6\u6cc1\u307e\u3067\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905491\/2026\u304c\u767a\u884c\u3055\u308c\u305f\u6642\u70b9\u304b\u3089\u3053\u308c\u3089\u306e\u539f\u5247\u3092\u7406\u89e3\u3057\u3001\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u58eb\u3084\u4f01\u696d\u306f\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u3092\u7a4d\u6975\u7684\u306b\u6b63\u78ba\u306b\u51e6\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u8acb\u6c42\u66f8\u306e\u6709\u52b9\u6027\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u3084\u3001\u5f8c\u3005\u306e\u7a0e\u52d9\u51e6\u7406\u4e2d\u306b\u767a\u751f\u3059\u308b\u554f\u984c\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u3001\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u3001\u6700\u65b0\u306e\u898f\u5236\u306b\u6e96\u62e0\u3057\u305f\u7d0d\u7a0e\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u306b\u95a2\u3057\u3066\u76f4\u63a5\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u30b5\u30dd\u30fc\u30c8\u3092\u5fc5\u8981\u3068\u3059\u308b\u5834\u5408\u3001\u89e3\u6c7a\u7b56\u306f... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-dich-vu\/\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3046<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN\u306e\u3088\u3046\u306a\u5c02\u9580\u7684\u3067\u7d4c\u9a13\u8c4a\u5bcc\u306a\u7d44\u7e54\u3068\u63d0\u643a\u3059\u308b\u3053\u3068\u3067\u3001\u5c02\u9580\u5bb6\u306b\u3088\u308b\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3001\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u904b\u7528\u6642\u9593\u3092\u7bc0\u7d04\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u76f8\u8ac7\u3068\u8fc5\u901f\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u3054\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\uff01<\/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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u00a0<\/a><\/span><\/strong><\/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_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\"><\/span><b>\u56de\u89a7\u6587\u66f891\/2026\u306b\u57fa\u3065\u304f\u8aa4\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u539f\u5247\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=\"Hoa_don_sai_ten_dia_chi_nguoi_mua_co_bat_buoc_phai_lap_lai_khong\"><\/span><b>\u8cfc\u5165\u8005\u306e\u6c0f\u540d\u3084\u4f4f\u6240\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u8acb\u6c42\u66f8\u3092\u518d\u767a\u884c\u3059\u308b\u3053\u3068\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u3002\u8acb\u6c42\u66f8\u306b\u8cfc\u5165\u8005\u306e\u6c0f\u540d\u3001\u4f4f\u6240\u3001\u305d\u306e\u4ed6\u306e\u8a73\u7d30\u60c5\u5831\u306b\u8aa4\u308a\u304c\u3042\u308b\u3060\u3051\u3067\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3001\u91d1\u984d\u3001\u7a0e\u7387\u3001\u7a0e\u984d\u3001\u5546\u54c1\u306b\u8aa4\u308a\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u8ca9\u58f2\u8005\u306f\u8acb\u6c42\u66f8\u3092\u518d\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8ca9\u58f2\u8005\u306f\u8cfc\u5165\u8005\u306b\u901a\u77e5\u3057\u3001\u901a\u77e5\u66f8\u69d8\u5f0f04\/SS-H\u0110\u0110T\u3092\u7a0e\u52d9\u5f53\u5c40\u306b\u9001\u4ed8\u3059\u308b\u3060\u3051\u3067\u6e08\u307f\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_ma_so_thue_tren_hoa_don_thi_xu_ly_the_nao\"><\/span><b>\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u756a\u53f7\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\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\u306f\u3001\u8acb\u6c42\u66f8\u306e\u5fc5\u9808\u9805\u76ee\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u30a8\u30e9\u30fc\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002\u58f2\u4e3b\u306f\u3001\u8cb7\u4e3b\u3068\u306e\u5408\u610f\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u3001\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u304b\u3001\u4ee3\u66ff\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u304b\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nen_chon_lap_hoa_don_dieu_chinh_hay_hoa_don_thay_the\"><\/span><b>\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\u3001\u305d\u308c\u3068\u3082\u4ee3\u66ff\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905491\/2026\u53f7\u3067\u306f\u3001\u58f2\u4e3b\u304c\u81ea\u7531\u306b\u9078\u629e\u3067\u304d\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u57fa\u672c\u7684\u306b\u3001\u8abf\u6574\u8acb\u6c42\u66f8\u306f\u5143\u306e\u8acb\u6c42\u66f8\u3068\u306e\u5dee\u984d\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001\u4ee3\u66ff\u8acb\u6c42\u66f8\u306f\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u306e\u5185\u5bb9\u5168\u4f53\u3092\u7f6e\u304d\u63db\u3048\u308b\u3082\u306e\u3067\u3059\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u8aa4\u308a\u306e\u7a0b\u5ea6\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3057\u3001\u9078\u629e\u3092\u884c\u3046\u524d\u306b\u8cb7\u4e3b\u3068\u5408\u610f\u306b\u9054\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_da_dieu_chinh_hoac_thay_the_roi_ma_van_phat_hien_sai_sot_thi_xu_ly_ra_sao\"><\/span><b>\u8acb\u6c42\u66f8\u304c\u65e2\u306b\u4fee\u6b63\u307e\u305f\u306f\u5dee\u3057\u66ff\u3048\u3089\u308c\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8aa4\u308a\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u898f\u5b9a\u306b\u5f93\u3063\u3066\u3001\u8abf\u6574\u8acb\u6c42\u66f8\u307e\u305f\u306f\u4ee3\u66ff\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3092\u7d99\u7d9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u4ee3\u66ff\u8acb\u6c42\u66f8\u306e\u5834\u5408\u3001\u8acb\u6c42\u66f8\u306fF0\u3001F1\u3001F2\u3001F3\u3001\u2026Fn\u306e\u9806\u306b\u767a\u884c\u3055\u308c\u307e\u3059\u3002\u8abf\u6574\u8acb\u6c42\u66f8\u306e\u5834\u5408\u3001\u91d1\u984d\u306fF0 + F1 + F2 + F3\u3001\u2026 + Fn\u306e\u5408\u8a08\u3068\u306a\u308a\u307e\u3059\u3002\u3044\u304b\u306a\u308b\u5834\u5408\u3082\u3001\u65e2\u306b\u767a\u884c\u3055\u308c\u305f\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u53d6\u308a\u6d88\u3057\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sau_khi_xu_ly_hoa_don_sai_sot_co_can_ke_khai_lai_thue_khong\"><\/span><b>\u8aa4\u3063\u305f\u8acb\u6c42\u66f8\u3092\u8a02\u6b63\u3057\u305f\u5f8c\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u518d\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 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h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. Theo \u0111\u00f3, t\u00f9y m\u1ee9c \u0111\u1ed9 sai s\u00f3t, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ch\u1ec9 c\u1ea7n g\u1eedi Th\u00f4ng b\u00e1o M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T m\u00e0 kh\u00f4ng l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n, ho\u1eb7c ph\u1ea3i l\u1ef1a ch\u1ecdn l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u00fang quy tr\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7. B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 11 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd theo v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9522,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9493","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\/9493","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=9493"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9493\/revisions"}],"predecessor-version":[{"id":9526,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9493\/revisions\/9526"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9522"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}