{"id":9625,"date":"2026-08-23T15:43:36","date_gmt":"2026-08-23T08:43:36","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9625"},"modified":"2026-08-23T15:43:36","modified_gmt":"2026-08-23T08:43:36","slug":"thoi-han-luu-tru-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-luu-tru-hoa-don-dien-tu\/","title":{"rendered":"\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3069\u308c\u304f\u3089\u3044\u3067\u3059\u304b\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u7ba1\u7fa9\u52d9\u306f10\u5e74\u9593\u7d9a\u304f\u7fa9\u52d9\u3067\u3059\u304c\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u3053\u308c\u3092\u6700\u7d42\u4f1a\u8a08\u671f\u9593\u5f8c\u306b\u5b8c\u4e86\u3059\u308b\u5358\u7d14\u306a\u4e8b\u52d9\u624b\u7d9a\u304d\u3068\u6349\u3048\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u5b9f\u969b\u306b\u306f\u3001\u76e3\u67fb\u306e\u7d50\u679c\u3001\u6700\u3082\u3088\u304f\u3042\u308b\u30b1\u30fc\u30b9\u306f\u4f1a\u8a08\u4e0a\u306e\u30df\u30b9\u3067\u306f\u306a\u304f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5909\u66f4\u3084\u30d9\u30f3\u30c0\u30fc\u5951\u7d04\u306e\u6e80\u4e86\u5f8c\u306b7\uff5e8\u5e74\u524d\u306e\u8acb\u6c42\u66f8\u30c7\u30fc\u30bf\u3092\u53d6\u5f97\u3067\u304d\u306a\u304f\u306a\u308b\u3053\u3068\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u6cd5\u7684\u6839\u62e0\u30013\u3064\u306e\u671f\u9650\u3001\u8a08\u7b97\u958b\u59cb\u65e5\u3001\u95a2\u9023\u3059\u308b\u7f70\u5247\u3001\u305d\u3057\u3066\u4f1a\u8a08\u90e8\u9580\u304c\u5404\u6c7a\u7b97\u671f\u9593\u306b\u5411\u3051\u3066\u4e8b\u524d\u306b\u6e96\u5099\u3067\u304d\u308b\u3088\u3046\u3001\u78ba\u8a8d\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306b\u3064\u3044\u3066\u6982\u8aac\u3057\u307e\u3059\u3002\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\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-luu-tru-hoa-don-dien-tu\/#Vi_sao_thoi_han_luu_tru_hoa_don_dien_tu_la_rui_ro_am_tham_cua_doanh_nghiep\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u304c\u4f01\u696d\u306b\u3068\u3063\u3066\u96a0\u308c\u305f\u30ea\u30b9\u30af\u3068\u306a\u308b\u306e\u306f\u306a\u305c\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-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-luu-tru-hoa-don-dien-tu\/#Co_bat_buoc_in_hoa_don_dien_tu_ra_giay_de_luu_tru_hay_khong\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4fdd\u7ba1\u306e\u305f\u3081\u306b\u7d19\u306b\u5370\u5237\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-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-luu-tru-hoa-don-dien-tu\/#Ba_he_qua_khi_xac_dinh_sai_thoi_han_luu_tru_hoa_don_dien_tu\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u3092\u8aa4\u3063\u3066\u6c7a\u5b9a\u3057\u305f\u5834\u5408\u306e3\u3064\u306e\u5f71\u97ff\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-luu-tru-hoa-don-dien-tu\/#Can_cu_phap_ly_xac_dinh_thoi_han_luu_tru_hoa_don_dien_tu\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-luu-tru-hoa-don-dien-tu\/#Dieu_41_Luat_Ke_toan_2015_Quy_dinh_goc_ve_bao_quan_luu_tru_tai_lieu_ke_toan\" >2015\u5e74\u4f1a\u8a08\u6cd5\u7b2c41\u6761\uff1a\u4f1a\u8a08\u66f8\u985e\u306e\u4fdd\u5b58\u53ca\u3073\u4fdd\u7ba1\u306b\u95a2\u3059\u308b\u57fa\u672c\u898f\u5b9a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-luu-tru-hoa-don-dien-tu\/#Khoan_5_Dieu_26_Luat_Quan_ly_thue_2025_Hoa_don_ton_tai_hop_phap_duoi_dang_du_lieu_dien_tu\" >2025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c26\u6761\u7b2c5\u9805\uff1a\u8acb\u6c42\u66f8\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u5f62\u5f0f\u3067\u6cd5\u7684\u306b\u5b58\u5728\u3059\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-luu-tru-hoa-don-dien-tu\/#Thoi_han_luu_tru_hoa_don_dien_tu_la_bao_lau\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3069\u308c\u304f\u3089\u3044\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-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-luu-tru-hoa-don-dien-tu\/#Moc_10_nam_Ap_dung_cho_phan_lon_hoa_don_dien_tu_cua_doanh_nghiep\" >10\u5e74\u3068\u3044\u3046\u7bc0\u76ee\uff1a\u4f01\u696d\u304c\u767a\u884c\u3059\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5927\u90e8\u5206\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-luu-tru-hoa-don-dien-tu\/#Moc_05_nam_Nhom_tai_lieu_phuc_vu_quan_ly_dieu_hanh\" >5\u5e74\u76ee\u306e\u7bc0\u76ee\uff1a\u7d4c\u55b6\u304a\u3088\u3073\u904b\u55b6\u306b\u95a2\u3059\u308b\u6587\u66f8<\/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\/thoi-han-luu-tru-hoa-don-dien-tu\/#Luu_tru_vinh_vien_Nhom_dac_thu_can_nhan_dien_som\" >\u6c38\u4e45\u4fdd\u7ba1\uff1a\u65e9\u671f\u306e\u8b58\u5225\u304c\u5fc5\u8981\u306a\u7279\u5b9a\u306e\u30b0\u30eb\u30fc\u30d7\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\/thoi-han-luu-tru-hoa-don-dien-tu\/#Thoi_diem_bat_dau_tinh_thoi_han_luu_tru_hoa_don_dien_tu\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306e\u8a08\u7b97\u304c\u958b\u59cb\u3055\u308c\u308b\u6642\u70b9\u3002<\/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\/thoi-han-luu-tru-hoa-don-dien-tu\/#Quy_trinh_5_buoc_tuan_thu_thoi_han_luu_tru_hoa_don_dien_tu\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9650\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3002<\/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\/thoi-han-luu-tru-hoa-don-dien-tu\/#Khong_tuan_thu_thoi_han_luu_tru_hoa_don_dien_tu_bi_xu_phat_the_nao\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u7ba1\u671f\u9650\u3092\u5b88\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u7f70\u5247\u306f\u4f55\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-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-luu-tru-hoa-don-dien-tu\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/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\/thoi-han-luu-tru-hoa-don-dien-tu\/#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\/thoi-han-luu-tru-hoa-don-dien-tu\/#Cau_hoi_thuong_gap_ve_thoi_han_luu_tru_hoa_don_dien_tu\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\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\/thoi-han-luu-tru-hoa-don-dien-tu\/#Thoi_han_luu_tru_hoa_don_dien_tu_la_bao_lau-2\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3069\u308c\u304f\u3089\u3044\u3067\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\/thoi-han-luu-tru-hoa-don-dien-tu\/#Co_bat_buoc_in_hoa_don_dien_tu_ra_giay_de_luu_tru_khong\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4fdd\u7ba1\u306e\u305f\u3081\u306b\u7d19\u306b\u5370\u5237\u3059\u308b\u3053\u3068\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\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-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-luu-tru-hoa-don-dien-tu\/#Thoi_han_luu_tru_hoa_don_dien_tu_bat_dau_tinh_tu_khi_nao\" >\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3044\u3064\u304b\u3089\u59cb\u307e\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-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-luu-tru-hoa-don-dien-tu\/#Lam_mat_hoa_don_trong_thoi_gian_luu_tru_bi_phat_bao_nhieu\" >\u4fdd\u7ba1\u671f\u9593\u4e2d\u306b\u8acb\u6c42\u66f8\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u306f\u4f55\u3067\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-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thoi-han-luu-tru-hoa-don-dien-tu\/#Hoa_don_dien_tu_dau_vao_co_phai_luu_tru_giong_hoa_don_dau_ra_khong\" >\u96fb\u5b50\u5165\u529b\u8acb\u6c42\u66f8\u306f\u3001\u51fa\u529b\u8acb\u6c42\u66f8\u3068\u540c\u3058\u65b9\u6cd5\u3067\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_thoi_han_luu_tru_hoa_don_dien_tu_la_rui_ro_am_tham_cua_doanh_nghiep\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u304c\u4f01\u696d\u306b\u3068\u3063\u3066\u96a0\u308c\u305f\u30ea\u30b9\u30af\u3068\u306a\u308b\u306e\u306f\u306a\u305c\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u307e\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">2015\u5e74\u4f1a\u8a08\u6cd5\u7b2c41\u6761\u7b2c5\u9805<\/a>:<\/span><\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u55b6\u304a\u3088\u3073\u904b\u55b6\u306b\u4f7f\u7528\u3055\u308c\u308b\u4f1a\u8a08\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u5c11\u306a\u304f\u3068\u30825\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3044\u308b\u3053\u3068\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u51e6\u7406\u3084\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u76f4\u63a5\u4f7f\u7528\u3055\u308c\u305f\u6587\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u5c11\u306a\u304f\u3068\u308210\u5e74\u9593\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b74\u53f2\u7684\u4fa1\u5024\u306e\u3042\u308b\u6587\u66f8\u3001\u304a\u3088\u3073\u7d4c\u6e08\u3001\u5b89\u5168\u4fdd\u969c\u3001\u9632\u885b\u4e0a\u91cd\u8981\u306a\u6587\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u6c38\u4e45\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u7fa9\u52d9\u3092\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u3082\u306e\u306b\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u6642\u9593\u5dee\u3067\u3059\u3002\u30a8\u30e9\u30fc\u306f\u767a\u751f\u76f4\u5f8c\u306b\u306f\u660e\u3089\u304b\u306b\u306a\u3089\u305a\u3001\u4f55\u5e74\u3082\u6f5c\u4f0f\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u66f8\u985e\u306e\u63d0\u51fa\u3092\u8981\u6c42\u3057\u305f\u6642\u70b9\u3067\u521d\u3081\u3066\u767a\u899a\u3057\u307e\u3059\u3002\u305d\u306e\u6642\u70b9\u3067\u306f\u3001\u4f01\u696d\u306b\u306f\u72b6\u6cc1\u3092\u6539\u5584\u3059\u308b\u624b\u6bb5\u304c\u307b\u3068\u3093\u3069\u6b8b\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u306e\u9593\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u3001\u8acb\u6c42\u66f8\u4f5c\u6210\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u4fdd\u7ba1\u30a4\u30f3\u30d5\u30e9\u306a\u3069\u306f\u3001\u5e38\u306b\u5909\u5316\u3057\u7d9a\u3051\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_bat_buoc_in_hoa_don_dien_tu_ra_giay_de_luu_tru_hay_khong\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4fdd\u7ba1\u306e\u305f\u3081\u306b\u7d19\u306b\u5370\u5237\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<figure id=\"attachment_9629\" aria-describedby=\"caption-attachment-9629\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9629\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong.jpg\" alt=\"Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00f3 b\u1eaft bu\u1ed9c in h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ra gi\u1ea5y \u0111\u1ec3 l\u01b0u tr\u1eef hay kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9629\" class=\"wp-caption-text\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3069\u306e\u304f\u3089\u3044\u3067\u3059\u304b\uff1f\u307e\u305f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u7d19\u306b\u5370\u5237\u3057\u3066\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b54\u3048\u306f <\/span><b>\u3067\u306f\u306a\u3044<\/b><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u3067\u306f\u3001\u4f01\u696d\u304c\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u7d19\u306b\u5370\u5237\u3057\u3066\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u305b\u3093\u3002\u96fb\u5b50\u8acb\u6c42\u66f8\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u3001\u4f1a\u8a08\u3001\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u5f93\u3063\u3066\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4f5c\u6210\u3001\u7ba1\u7406\u3001\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u539f\u5247\u306f\u3001 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/luat-quan-ly-thue-2025-so-108-2025-qh15-421539-d1.html\" target=\"_blank\" rel=\"noopener\">2025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c26\u6761\u7b2c5\u9805b\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767b\u9332\u3001\u7ba1\u7406\u3001\u304a\u3088\u3073\u5229\u7528\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u6cd5\u3001\u4f1a\u8a08\u6cd5\u3001\u304a\u3088\u3073\u7a0e\u6cd5\u306e\u898f\u5b9a\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u8acb\u6c42\u66f8\u306e\u6cd5\u7684\u672c\u8cea\u306f\u5370\u5237\u3055\u308c\u305f\u30b3\u30d4\u30fc\u3067\u306f\u306a\u304f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9f\u52d9\u4e0a\u306e\u5f71\u97ff\u306f\u660e\u3089\u304b\u3067\u3059\u3002\u5370\u5237\u3055\u308c\u305f\u30b3\u30d4\u30fc\u306f\u793e\u5185\u53c2\u7167\u7528\u306e\u307f\u3067\u3059\u3002\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306b\u95a2\u3057\u3066\u4f01\u696d\u304c\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7fa9\u52d9\u306f\u2026 <\/span><b>\u5143\u306e\u30c7\u30fc\u30bf\u30d5\u30a1\u30a4\u30eb\uff08XML\u5f62\u5f0f\uff09<\/b><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u7ba1\u8f44\u5f53\u5c40\u304c\u8981\u6c42\u3059\u308c\u3070\u3044\u3064\u3067\u3082\u305d\u306e\u30d5\u30a1\u30a4\u30eb\u3092\u958b\u3044\u3066\u8aad\u307f\u3001\u30a8\u30af\u30b9\u30dd\u30fc\u30c8\u3067\u304d\u308b\u6a5f\u80fd\u3082\u5fc5\u8981\u3067\u3059\u3002\u5370\u5237\u7269\u3070\u304b\u308a\u3067\u539f\u672c\u304c\u306a\u3044\u30d5\u30a1\u30a4\u30eb\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\u306f\u3001\u4f9d\u7136\u3068\u3057\u3066\u6cd5\u4ee4\u9075\u5b88\u9055\u53cd\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_he_qua_khi_xac_dinh_sai_thoi_han_luu_tru_hoa_don_dien_tu\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u3092\u8aa4\u3063\u3066\u6c7a\u5b9a\u3057\u305f\u5834\u5408\u306e3\u3064\u306e\u5f71\u97ff\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u307e\u305a\u3001\u5f7c\u3089\u306f\u691c\u67fb\u6642\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u63d0\u793a\u3067\u304d\u306a\u304b\u3063\u305f\u3002<\/b><span style=\"font-weight: 400;\"> \u539f\u672c\u30c7\u30fc\u30bf\u304c\u6b20\u843d\u3057\u3066\u3044\u308b\u4ed5\u5165\u8acb\u6c42\u66f8\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u6642\u306b\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u30ea\u30b9\u30af\u304c\u3042\u308a\u3001\u307e\u305f\u3001\u65e2\u306b\u63a7\u9664\u6e08\u307f\u306e\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u8abf\u6574\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7b2c\u4e8c\u306b\u3001\u884c\u653f\u4e0a\u306e\u5236\u88c1\u63aa\u7f6e\u304c\u751f\u3058\u308b\u3002<\/b><span style=\"font-weight: 400;\"> \u4fdd\u7ba1\u671f\u9593\u4e2d\u306b\u65e2\u306b\u767a\u884c\u3055\u308c\u3001\u7a0e\u52d9\u7533\u544a\u6e08\u307f\u306e\u8acb\u6c42\u66f8\u3092\u7d1b\u5931\u3001\u713c\u5374\u3001\u307e\u305f\u306f\u7834\u640d\u3059\u308b\u884c\u70ba\u306f\u3001\u5225\u9014\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u5206\u6790\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7b2c\u4e09\u306b\u3001\u81ea\u5df1\u9632\u885b\u80fd\u529b\u306e\u55aa\u5931\u3002<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3042\u307e\u308a\u8a71\u984c\u306b\u4e0a\u3089\u306a\u3044\u3082\u306e\u306e\u3001\u6700\u3082\u6df1\u523b\u306a\u640d\u5bb3\u3067\u3059\u3002\u5143\u306e\u30c7\u30fc\u30bf\u304c\u306a\u3051\u308c\u3070\u3001\u4f1a\u8a08\u58eb\u306f\u53d6\u5f15\u3092\u8a3c\u660e\u3067\u304d\u305a\u3001\u8cb7\u639b\u91d1\u306e\u7167\u5408\u3082\u3067\u304d\u305a\u3001\u76e3\u67fb\u7d50\u679c\u306b\u53cd\u8ad6\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_thoi_han_luu_tru_hoa_don_dien_tu\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9627\" aria-describedby=\"caption-attachment-9627\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9627\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9627\" class=\"wp-caption-text\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u3059\u3079\u3066\u30012015\u5e74\u4f1a\u8a08\u6cd5\u7b2c41\u6761\u3068\u30012025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c26\u6761\u7b2c5\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u898f\u5247\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002\u591a\u304f\u306e\u4f1a\u8a08\u58eb\u304c\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u70b9\u3067\u3059\u304c\u3001\u4fdd\u5b58\u671f\u9593\u306b\u95a2\u3059\u308b\u7b54\u3048\u306f\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u898f\u5247\u3067\u306f\u306a\u304f\u3001\u4f1a\u8a08\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_41_Luat_Ke_toan_2015_Quy_dinh_goc_ve_bao_quan_luu_tru_tai_lieu_ke_toan\"><\/span><b>2015\u5e74\u4f1a\u8a08\u6cd5\u7b2c41\u6761\uff1a\u4f1a\u8a08\u66f8\u985e\u306e\u4fdd\u5b58\u53ca\u3073\u4fdd\u7ba1\u306b\u95a2\u3059\u308b\u57fa\u672c\u898f\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u4f1a\u8a08\u66f8\u985e\u306e\u4fdd\u5b58\u3068\u4fdd\u7ba1\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u66f8\u985e\u306f\u3001\u4f7f\u7528\u4e2d\u304a\u3088\u3073\u4fdd\u7ba1\u4e2d\u3001\u4f1a\u8a08\u90e8\u9580\u306b\u3088\u3063\u3066\u5b8c\u5168\u304b\u3064\u5b89\u5168\u306b\u4fdd\u7ba1\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u66f8\u985e\u304c\u4e00\u6642\u7684\u306b\u62bc\u53ce\u307e\u305f\u306f\u6ca1\u53ce\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u66f8\u985e\u306e\u30b3\u30d4\u30fc\u3068\u3068\u3082\u306b\u8a18\u9332\u3092\u6dfb\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4f1a\u8a08\u66f8\u985e\u304c\u7d1b\u5931\u307e\u305f\u306f\u7834\u640d\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u66f8\u985e\u306e\u30b3\u30d4\u30fc\u307e\u305f\u306f\u78ba\u8a8d\u66f8\u3068\u3068\u3082\u306b\u8a18\u9332\u3092\u6dfb\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u66f8\u985e\u306f\u3001\u4f1a\u8a08\u5e74\u5ea6\u672b\u307e\u305f\u306f\u4f1a\u8a08\u696d\u52d9\u5b8c\u4e86\u65e5\u304b\u308912\u30f6\u6708\u9593\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u90e8\u9580\u306e\u6cd5\u5b9a\u4ee3\u7406\u4eba\u306f\u3001\u4f1a\u8a08\u66f8\u985e\u306e\u4fdd\u5b58\u304a\u3088\u3073\u4fdd\u7ba1\u3092\u7d44\u7e54\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3046\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u66f8\u985e\u306f\u3001\u6b21\u306e\u671f\u9593\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002a) \u4f1a\u8a08\u90e8\u9580\u306e\u7ba1\u7406\u304a\u3088\u3073\u904b\u55b6\u306b\u4f7f\u7528\u3055\u308c\u308b\u4f1a\u8a08\u66f8\u985e\uff08\u4f1a\u8a08\u4ed5\u8a33\u306e\u8a18\u9332\u304a\u3088\u3073\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u76f4\u63a5\u4f7f\u7528\u3055\u308c\u306a\u3044\u4f1a\u8a08\u4f1d\u7968\u3092\u542b\u3080\uff09\u306f\u3001\u5c11\u306a\u304f\u3068\u3082 5 \u5e74\u9593\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002b) \u4f1a\u8a08\u4ed5\u8a33\u306e\u8a18\u9332\u304a\u3088\u3073\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u76f4\u63a5\u4f7f\u7528\u3055\u308c\u308b\u4f1a\u8a08\u4f1d\u7968\u3001\u4f1a\u8a08\u5e33\u7c3f\u3001\u304a\u3088\u3073\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u6cd5\u5f8b\u3067\u5225\u9014\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u5c11\u306a\u304f\u3068\u3082 10 \u5e74\u9593\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002c) \u6b74\u53f2\u7684\u4fa1\u5024\u304c\u3042\u308a\u3001\u7d4c\u6e08\u7684\u3001\u5b89\u5168\u4fdd\u969c\u4e0a\u3001\u304a\u3088\u3073\u9632\u885b\u4e0a\u91cd\u8981\u306a\u4f1a\u8a08\u66f8\u985e\u306f\u3001\u6c38\u4e45\u306b\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u5e9c\u306f\u3001\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4f1a\u8a08\u66f8\u985e\u306e\u7a2e\u985e\u3001\u4fdd\u7ba1\u671f\u9593\u3001\u672c\u6761\u7b2c5\u9805\u306b\u898f\u5b9a\u3059\u308b\u4fdd\u7ba1\u671f\u9593\u306e\u8a08\u7b97\u6642\u671f\u3001\u4fdd\u7ba1\u5834\u6240\u3001\u304a\u3088\u3073\u4fdd\u7ba1\u3055\u308c\u305f\u4f1a\u8a08\u66f8\u985e\u306e\u5ec3\u68c4\u624b\u9806\u3092\u5b9a\u3081\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_5_Dieu_26_Luat_Quan_ly_thue_2025_Hoa_don_ton_tai_hop_phap_duoi_dang_du_lieu_dien_tu\"><\/span><b>2025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c26\u6761\u7b2c5\u9805\uff1a\u8acb\u6c42\u66f8\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u5f62\u5f0f\u3067\u6cd5\u7684\u306b\u5b58\u5728\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u00a0\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u95a2\u3057\u3066\u3001 <\/b><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u3001\u7ba1\u7406\u3001\u4f7f\u7528\u306b\u95a2\u3059\u308b\u539f\u5247\u3001\u6a29\u5229\u3001\u304a\u3088\u3073\u8cac\u4efb\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d44\u7e54\u3001\u5bb6\u5185\u5de5\u696d\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u5546\u54c1\u8ca9\u58f2\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306e\u969b\u306b\u3001\u6a19\u6e96\u30c7\u30fc\u30bf\u5f62\u5f0f\u3067\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u306f\u3001\u7a0e\u6cd5\u304a\u3088\u3073\u4f1a\u8a08\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u3059\u3079\u3066\u306e\u5fc5\u8981\u60c5\u5831\u3092\u542b\u3081\u3001\u767a\u751f\u3057\u305f\u7d4c\u6e08\u53d6\u5f15\u3092\u5b8c\u5168\u304b\u3064\u6b63\u78ba\u306b\u53cd\u6620\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u653f\u5e9c\u898f\u5236\u306b\u3088\u308a\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3092\u9664\u304d\u3001\u767a\u884c\u3055\u308c\u305f\u8acb\u6c42\u66f8\u306e\u6b63\u78ba\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u7684\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767b\u9332\u3001\u7ba1\u7406\u3001\u304a\u3088\u3073\u4f7f\u7528\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u6cd5\u3001\u4f1a\u8a08\u6cd5\u3001\u304a\u3088\u3073\u7a0e\u6cd5\u306e\u898f\u5b9a\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u671f\u306f\u3001\u653f\u5e9c\u306e\u898f\u5236\u306b\u6e96\u62e0\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u306f\u3001\u63a5\u7d9a\u6027\u3001\u30c7\u30fc\u30bf\u30b9\u30c8\u30ec\u30fc\u30b8\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u6280\u8853\u30a4\u30f3\u30d5\u30e9\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u6ce8\u8a18\uff1a <\/b><span style=\"font-weight: 400;\">\u6280\u8853\u30a4\u30f3\u30d5\u30e9\u306b\u95a2\u3059\u308b\u8cac\u4efb\u306f\u7d0d\u7a0e\u8005\u306b\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306e\u30b7\u30b9\u30c6\u30e0\u505c\u6b62\u3001\u30dd\u30ea\u30b7\u30fc\u306e\u5909\u66f4\u3001\u30a2\u30ab\u30a6\u30f3\u30c8\u306e\u4e00\u6642\u505c\u6b62\u3068\u3044\u3063\u305f\u7406\u7531\u3092\u6319\u3052\u3066\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u7ba1\u671f\u9650\u9075\u5b88\u7fa9\u52d9\u3092\u514d\u9664\u3055\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_hoa_don_dien_tu_la_bao_lau\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3069\u308c\u304f\u3089\u3044\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2015\u5e74\u4f1a\u8a08\u6cd5\u3067\u306f\u3001\u3059\u3079\u3066\u306e\u7a2e\u985e\u306e\u6587\u66f8\u306b\u5bfe\u3057\u3066\u5358\u4e00\u306e\u4fdd\u5b58\u671f\u9593\u3092\u5b9a\u3081\u3066\u3044\u307e\u305b\u3093\u3002\u4ee3\u308f\u308a\u306b\u3001\u7b2c41\u6761\u7b2c5\u9805\u3067\u306f\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u6587\u66f8\u306e\u6a5f\u80fd\u306b\u57fa\u3065\u3044\u3066\u3001\u4f1a\u8a08\u6587\u66f8\u30923\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u985e\u3057\u3001\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u4fdd\u5b58\u671f\u9593\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u5404\u30b0\u30eb\u30fc\u30d7\u3054\u3068\u306b\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u3092\u6c7a\u5b9a\u3059\u308b\u65b9\u6cd5\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u6587\u66f8\u3092\u8fc5\u901f\u306b\u6bd4\u8f03\u30fb\u5206\u985e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u7ba1\u671f\u9650\u306e\u6982\u8981\u8868\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6587\u66f8\u30b0\u30eb\u30fc\u30d7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6700\u4f4e\u5951\u7d04\u671f\u9593<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30d9\u30fc\u30b9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4f1a\u8a08\u4ed5\u8a33\u306e\u8a18\u9332\u304a\u3088\u3073\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u76f4\u63a5\u4f7f\u7528\u3055\u308c\u308b\u4f1a\u8a08\u66f8\u985e\u3002\u4f1a\u8a08\u5e33\u7c3f\u3002\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c11\u306a\u304f\u3068\u308210\u5e74<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2015\u5e74\u4f1a\u8a08\u6cd5\u7b2c41\u6761\u7b2c5\u9805b\u53f7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7d4c\u55b6\u304a\u3088\u3073\u904b\u55b6\u306b\u4f7f\u7528\u3055\u308c\u308b\u4f1a\u8a08\u66f8\u985e\u3002\u3053\u308c\u306b\u306f\u3001\u4ed5\u8a33\u306e\u8a18\u9332\u3084\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u76f4\u63a5\u4f7f\u7528\u3055\u308c\u306a\u3044\u4f1d\u7968\u3082\u542b\u307e\u308c\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u4f4e5\u5e74<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2015\u5e74\u4f1a\u8a08\u6cd5\u7b2c41\u6761\u7b2c5\u9805a\u53f7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6587\u66f8\u306f\u3001\u7d4c\u6e08\u3001\u5b89\u5168\u4fdd\u969c\u3001\u9632\u885b\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u610f\u5473\u3092\u6301\u3064\u6b74\u53f2\u7684\u6587\u66f8\u3067\u3042\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6c38\u9060\u306b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2015\u5e74\u4f1a\u8a08\u6cd5\u7b2c41\u6761\u7b2c5\u9805c\u53f7\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moc_10_nam_Ap_dung_cho_phan_lon_hoa_don_dien_tu_cua_doanh_nghiep\"><\/span><b>10\u5e74\u3068\u3044\u3046\u7bc0\u76ee\uff1a\u4f01\u696d\u304c\u767a\u884c\u3059\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5927\u90e8\u5206\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ca9\u58f2\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u6d3b\u52d5\u304b\u3089\u751f\u3058\u308b\u96fb\u5b50\u8acb\u6c42\u66f8\uff08\u53d7\u4fe1\u304a\u3088\u3073\u9001\u4fe1\u306e\u4e21\u65b9\uff09\u306f\u3001\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u8a18\u9332\u3001\u304a\u3088\u3073\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306e\u76f4\u63a5\u7684\u306a\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u3001\u4f01\u696d\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f\u2026 <\/span><b>\u5c11\u306a\u304f\u3068\u308210\u5e74<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5f37\u8abf\u3059\u3079\u304d\u91cd\u8981\u306a\u70b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/b><span style=\"font-weight: 400;\"> \u3053\u306e\u5206\u985e\u306f\u3001\u5f62\u5f0f\u3084\u91d1\u984d\u3067\u306f\u306a\u304f\u3001\u4f7f\u7528\u72b6\u6cc1\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002\u5e33\u7c3f\u306b\u8a18\u9332\u3055\u308c\u305f50\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u8acb\u6c42\u66f8\u3082\u300150\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u8acb\u6c42\u66f8\u3082\u300110\u5e74\u533a\u5206\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u4fdd\u7ba1\u5bb9\u91cf\u3092\u524a\u6e1b\u3059\u308b\u305f\u3081\u306b\u5c11\u984d\u306e\u8acb\u6c42\u66f8\u3092\u9664\u5916\u3059\u308b\u300d\u3068\u3044\u3046\u6163\u884c\u306f\u3001\u6839\u672c\u7684\u306b\u9593\u9055\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moc_05_nam_Nhom_tai_lieu_phuc_vu_quan_ly_dieu_hanh\"><\/span><b>5\u5e74\u76ee\u306e\u7bc0\u76ee\uff1a\u7d4c\u55b6\u304a\u3088\u3073\u904b\u55b6\u306b\u95a2\u3059\u308b\u6587\u66f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e5\u5e74\u9593\u306e\u671f\u9593\u306f\u3001\u4f1a\u8a08\u90e8\u9580\u306e\u7ba1\u7406\u304a\u3088\u3073\u904b\u55b6\u306b\u4f7f\u7528\u3055\u308c\u308b\u4f1a\u8a08\u66f8\u985e\u3092\u5bfe\u8c61\u3068\u3057\u3066\u304a\u308a\u3001\u4f1a\u8a08\u5e33\u7c3f\u3078\u306e\u76f4\u63a5\u7684\u306a\u8a18\u9332\u3084\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u306f\u4f7f\u7528\u3055\u308c\u306a\u3044\u4f1a\u8a08\u4f1d\u7968\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u5b9f\u969b\u306b\u306f\u3001\u3053\u306e\u30b0\u30eb\u30fc\u30d7\u306f\u901a\u5e38\u3001\u5e33\u7c3f\u306b\u8a18\u9332\u3055\u308c\u305f\u8acb\u6c42\u66f8\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u4f1d\u7968\u4e00\u5f0f\u306b\u4ed8\u968f\u3059\u308b\u5185\u90e8\u53c2\u7167\u6587\u66f8\u3067\u69cb\u6210\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_vinh_vien_Nhom_dac_thu_can_nhan_dien_som\"><\/span><b>\u6c38\u4e45\u4fdd\u7ba1\uff1a\u65e9\u671f\u306e\u8b58\u5225\u304c\u5fc5\u8981\u306a\u7279\u5b9a\u306e\u30b0\u30eb\u30fc\u30d7\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b74\u53f2\u7684\u306b\u91cd\u8981\u3067\u3042\u308a\u3001\u7d4c\u6e08\u3001\u5b89\u5168\u4fdd\u969c\u3001\u9632\u885b\u9762\u3067\u91cd\u8981\u306a\u610f\u5473\u3092\u6301\u3064\u4f1a\u8a08\u6587\u66f8\u306f\u3001\u6c38\u4e45\u7684\u306b\u4fdd\u7ba1\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3053\u306e\u3088\u3046\u306a\u6587\u66f8\u306f\u4e00\u822c\u7684\u306a\u55b6\u5229\u4f01\u696d\u3067\u306f\u7a00\u3067\u3042\u308b\u304c\u3001\u56fd\u6709\u4f01\u696d\u3001\u91cd\u8981\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u53c2\u52a0\u3059\u308b\u90e8\u9580\u3001\u3042\u308b\u3044\u306f\u5c02\u9580\u5206\u91ce\u3067\u4e8b\u696d\u3092\u884c\u3046\u7d44\u7e54\u306b\u304a\u3044\u3066\u306f\u3001\u6700\u521d\u304b\u3089\u7279\u5b9a\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002\u9069\u5207\u306a\u30e9\u30d9\u30eb\u4ed8\u3051\u304c\u9045\u308c\u308b\u3068\u3001\u6587\u66f8\u306e\u4fa1\u5024\u304c\u8a8d\u8b58\u3055\u308c\u308b\u524d\u306b\u3001\u901a\u5e38\u306e\u51e6\u7406\u624b\u9806\u306b\u3088\u3063\u3066\u5ec3\u68c4\u3055\u308c\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u5c11\u306a\u304f\u306a\u3044\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_bat_dau_tinh_thoi_han_luu_tru_hoa_don_dien_tu\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306e\u8a08\u7b97\u304c\u958b\u59cb\u3055\u308c\u308b\u6642\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u5b9f\u52d9\u306b\u304a\u3044\u3066\u6700\u3082\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u306a\u70b9\u3067\u3059\u30022015\u5e74\u4f1a\u8a08\u6cd5\u7b2c41\u6761\u7b2c3\u9805\u3067\u306f\u3001\u4f1a\u8a08\u66f8\u985e\u306f\u4e00\u5b9a\u671f\u9593\u5185\u306b\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002 <\/span><b>12\u30f6\u6708<\/b><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5e74\u5ea6\u672b\u65e5\u307e\u305f\u306f\u4f1a\u8a08\u696d\u52d9\u5b8c\u4e86\u65e5\u304b\u3089\u8d77\u7b97\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u6df7\u540c\u3057\u3066\u306f\u306a\u3089\u306a\u30442\u3064\u306e\u7570\u306a\u308b\u7fa9\u52d9\u304c\u5b58\u5728\u3059\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u884c\u52d5\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u95a2\u3059\u308b\u7fa9\u52d9\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308912\u30f6\u6708\u4ee5\u5185\u306b\u6587\u66f8\u3092\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4fdd\u7ba1\u671f\u9593\u306b\u95a2\u3059\u308b\u7fa9\u52d9\uff1a<\/b><span style=\"font-weight: 400;\"> \u7b2c41\u6761\u7b2c5\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u30015\u5e74\u9593\u300110\u5e74\u9593\u3001\u307e\u305f\u306f\u6c38\u4e45\u306b\u4efb\u671f\u3092\u7dad\u6301\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u30c7\u30fc\u30bf\u3092\u6700\u957710\u5e74\u9593\u4fdd\u6301\u3067\u304d\u307e\u3059\u304c\u3001\u6700\u521d\u306e2\uff5e3\u5e74\u9593\u3001\u30c7\u30fc\u30bf\u304c\u30b9\u30c8\u30ec\u30fc\u30b8\u30b7\u30b9\u30c6\u30e0\u5916\u306b\u5206\u6563\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4f9d\u7136\u3068\u3057\u3066\u9055\u53cd\u3068\u306a\u308a\u307e\u3059\u3002\u9006\u306b\u3001\u30c7\u30fc\u30bf\u304c\u671f\u9650\u5185\u306b\u4fdd\u5b58\u3055\u308c\u3066\u3044\u3066\u3082\u30018\u5e74\u76ee\u306b\u7d1b\u5931\u3057\u305f\u5834\u5408\u3082\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9650\u3092\u9075\u5b88\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u53cc\u65b9\u3068\u3082\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cac\u4efb\u306b\u95a2\u3057\u3066\u3001\u7b2c41\u6761\u7b2c4\u9805\u306b\u306f\u660e\u78ba\u306b\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u90e8\u9580\u306e\u6cd5\u5b9a\u4ee3\u7406\u4eba\u306f\u3001\u4f1a\u8a08\u66f8\u985e\u306e\u4fdd\u7ba1\u304a\u3088\u3073\u4fdd\u5b58\u306e\u7d44\u7e54\u5316\u306b\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f1a\u8a08\u90e8\u9580\u307e\u305f\u306f\u60c5\u5831\u6280\u8853\u90e8\u9580\u3060\u3051\u306e\u8cac\u4efb\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5404\u7a2e\u985e\u306e\u6587\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u7b2c41\u6761\u7b2c6\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u653f\u5e9c\u306e\u6a29\u9650\u306b\u5c5e\u3059\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u793e\u5185\u306e\u30a2\u30fc\u30ab\u30a4\u30d6\u898f\u5247\u3092\u7b56\u5b9a\u3059\u308b\u969b\u306b\u3001\u95a2\u9023\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u3092\u53c2\u7167\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_5_buoc_tuan_thu_thoi_han_luu_tru_hoa_don_dien_tu\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9650\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9650\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306f\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>\u30b9\u30c6\u30c3\u30d71 \u2013 \u767a\u751f\u6642\u306e\u5728\u5eab\u72b6\u6cc1\u3068\u5206\u985e\uff1a <\/b><span style=\"font-weight: 400;\">\u4f1a\u8a08\u671f\u9593\u3054\u3068\u306b\u3059\u3079\u3066\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u7db2\u7f85\u3057\u305f\u30ab\u30bf\u30ed\u30b0\u3092\u4f5c\u6210\u3057\u3001\u5e33\u7c3f\u7de0\u3081\u6642\u306b10\u5e74\u30015\u5e74\u3001\u307e\u305f\u306f\u6c38\u4e45\u671f\u9593\u306e\u30e9\u30d9\u30eb\u3092\u4ed8\u3051\u3066\u304f\u3060\u3055\u3044\u3002\u6570\u5e74\u5f8c\u306b\u518d\u5206\u985e\u3059\u308b\u3068\u3001\u5e38\u306b\u30b3\u30b9\u30c8\u304c\u304b\u3055\u307f\u3001\u6b63\u78ba\u306a\u5206\u985e\u306b\u5fc5\u8981\u306a\u60c5\u5831\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d72 \u2013 \u5143\u306e\u30c7\u30fc\u30bf\u3092\u30a8\u30af\u30b9\u30dd\u30fc\u30c8\u3057\u3066\u4fdd\u5b58\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">XML\u30d5\u30a1\u30a4\u30eb\u3068\u8868\u73fe\u30c7\u30fc\u30bf\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3001\u4f01\u696d\u304c\u76f4\u63a5\u7ba1\u7406\u3059\u308b\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u306b\u4fdd\u5b58\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306e\u691c\u7d22\u30dd\u30fc\u30bf\u30eb\u3078\u306e\u4f9d\u5b58\u3092\u5b8c\u5168\u306b\u6392\u9664\u3067\u304d\u307e\u3059\u3002\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u671f\u9593\u306f\u901a\u5e381\uff5e3\u5e74\u3067\u3059\u304c\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u6cd5\u7684\u4fdd\u5b58\u671f\u9593\u306f\u6700\u957710\u5e74\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d73 \u2013 \u6b63\u78ba\u306b12\u304b\u6708\u5206\u306e\u30c7\u30fc\u30bf\u3092\u30a2\u30fc\u30ab\u30a4\u30d6\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u671f\u9650\u3088\u308a\u3082\u65e9\u3044\u793e\u5185\u671f\u9650\uff08\u4f8b\u3048\u3070\u3001\u7fcc\u5e74\u306e\u7b2c1\u56db\u534a\u671f\u5b8c\u4e86\uff09\u3092\u8a2d\u5b9a\u3057\u3001\u767a\u898b\u3055\u308c\u305f\u4e0d\u5099\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306e\u4f59\u88d5\u3092\u6301\u305f\u305b\u308b\u3002\u7f72\u540d\u5165\u308a\u306e\u5f15\u304d\u6e21\u3057\u8a18\u9332\u3092\u4f5c\u6210\u3057\u3001\u30a2\u30fc\u30ab\u30a4\u30d6\u5316\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u6587\u66f8\u5316\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d74 \u2013 \u591a\u5c64\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3068\u5b9a\u671f\u7684\u306a\u30c6\u30b9\u30c8\uff1a <\/b><span style=\"font-weight: 400;\">\u5c11\u306a\u304f\u3068\u30822\u3064\u306e\u30b3\u30d4\u30fc\u30922\u3064\u306e\u7570\u306a\u308b\u7269\u7406\u7684\u306a\u5834\u6240\u307e\u305f\u306f\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u306b\u4fdd\u7ba1\u3057\u3001\u30d5\u30a1\u30a4\u30eb\u306e\u30aa\u30fc\u30d7\u30f3\u53ef\u80fd\u6027\u30c1\u30a7\u30c3\u30af\u306e\u5e74\u9593\u30ed\u30b0\u3092\u4f5c\u6210\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5b9a\u671f\u7684\u306a\u30c1\u30a7\u30c3\u30af\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u30c7\u30fc\u30bf\u304c\u5bc6\u304b\u306b\u7834\u640d\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u8ab0\u304b\u304c\u30d5\u30a1\u30a4\u30eb\u3092\u958b\u3053\u3046\u3068\u3057\u305f\u3068\u304d\u306b\u521d\u3081\u3066\u660e\u3089\u304b\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u5c02\u4efb\u62c5\u5f53\u8005\u304c\u3044\u306a\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u306f\u91cd\u8981\u306a\u8003\u616e\u4e8b\u9805\u3067\u3059\u3002<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/\"> \u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u7ba1\u671f\u9650\u3092\u5b88\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u7f70\u5247\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/span><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u3088\u308a\u3001\u691c\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u500b\u4eba\u306e\u8a18\u61b6\u306b\u983c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7d99\u7d9a\u7684\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30b9\u30c6\u30c3\u30d75 \u2013 \u4e8b\u4ef6\u3092\u76f4\u3061\u306b\u8a18\u9332\u3059\u308b\u3002<\/b><span style=\"font-weight: 400;\"> \u6587\u66f8\u304c\u62bc\u53ce\u3001\u6ca1\u53ce\u3001\u7d1b\u5931\u3001\u307e\u305f\u306f\u7834\u68c4\u3055\u308c\u305f\u5834\u5408\u3001\u7b2c41\u6761\u7b2c2\u9805\u306f\u3001\u6587\u66f8\u306e\u30b3\u30d4\u30fc\u307e\u305f\u306f\u78ba\u8a8d\u66f8\u3092\u6dfb\u4ed8\u3057\u305f\u8a18\u9332\u306e\u4f5c\u6210\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u308b\u3002\u4e8b\u4ef6\u767a\u751f\u6642\u306b\u4f5c\u6210\u3055\u308c\u305f\u8a18\u9332\u306f\u3001\u691c\u67fb\u958b\u59cb\u5f8c\u306b\u9061\u53ca\u7684\u306b\u4f5c\u6210\u3055\u308c\u305f\u8a18\u9332\u3088\u308a\u3082\u3001\u8aac\u660e\u4fa1\u5024\u304c\u8457\u3057\u304f\u9ad8\u3044\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_tuan_thu_thoi_han_luu_tru_hoa_don_dien_tu_bi_xu_phat_the_nao\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u7ba1\u671f\u9650\u3092\u5b88\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u7f70\u5247\u306f\u4f55\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9628\" aria-describedby=\"caption-attachment-9628\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9628\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao.jpg\" alt=\"Kh\u00f4ng tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb x\u1eed ph\u1ea1t th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9628\" class=\"wp-caption-text\">\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u7ba1\u671f\u9650\u3092\u5b88\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u7f70\u5247\u306f\u4f55\u3067\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3088\u304f\u8aa4\u89e3\u3055\u308c\u308b\u70b9\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u30a2\u30fc\u30ab\u30a4\u30d6\u306b\u95a2\u9023\u3059\u308b\u4e00\u822c\u7684\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u3001\u300c\u30a2\u30fc\u30ab\u30a4\u30d6\u306e\u9045\u5ef6\u300d\u306b\u5bfe\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u4ed6\u306e\u7406\u7531\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002 <\/span><b>\u4fdd\u7ba1\u4e2d\u306b\u8acb\u6c42\u66f8\u304c\u7d1b\u5931\u3001\u713c\u5931\u3001\u307e\u305f\u306f\u7834\u640d\u3059\u308b\u3002<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4125\/2020\/ND-CP\u7b2c26\u6761\u7b2c4\u9805\uff08\u653f\u4ee4102\/2021\/ND-CP\u7b2c1\u6761\u7b2c4\u9805\u306b\u3088\u308a\u6539\u6b63\uff09\u306b\u57fa\u3065\u304d\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u3059\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8acb\u6c42\u66f8\u306e\u7d1b\u5931\u3001\u713c\u5374\u3001\u7834\u640d\u306b\u5bfe\u3059\u308b\u7f70\u5247\uff1a <\/b><span style=\"font-weight: 400;\">\u672c\u6761\u7b2c1\u9805\u3001\u7b2c2\u9805\u3001\u304a\u3088\u3073\u7b2c3\u9805\u306b\u898f\u5b9a\u3059\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u4f7f\u7528\u4e2d\u307e\u305f\u306f\u4fdd\u7ba1\u4e2d\u306b\u3001\u767a\u884c\u3055\u308c\u7a0e\u52d9\u7533\u544a\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3092\u7d1b\u5931\u3001\u713c\u5374\u3001\u307e\u305f\u306f\u7834\u640d\u3057\u305f\u884c\u70ba\u306b\u5bfe\u3057\u3066\u306f\u30015,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304b\u308910,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u7f70\u91d1\u306f\u7d44\u7e54\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u500b\u4eba\uff08\u4e16\u5e2f\u304a\u3088\u3073\u4e8b\u696d\u4e16\u5e2f\u3092\u542b\u3080\uff09\u304c\u540c\u69d8\u306e\u9055\u53cd\u3092\u72af\u3057\u305f\u5834\u5408\u3001\u7f70\u91d1\u306f\u7d44\u7e54\u306b\u8ab2\u3055\u308c\u308b\u91d1\u984d\u306e\u534a\u984d\u3068\u306a\u308a\u307e\u3059\uff08\u653f\u4ee4125\/2020\/ND-CP\u7b2c7\u6761\u7b2c4\u9805a\u53f7\u53c2\u7167\uff09\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u5b9f\u969b\u306e\u7d4c\u6e08\u7684\u640d\u5931\u306f\u3001\u884c\u653f\u7f70\u91d1\u3088\u308a\u3082\u306f\u308b\u304b\u306b\u5927\u304d\u304f\u306a\u308b\u5834\u5408\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u4ed5\u5165\u8acb\u6c42\u66f8\u3092\u63d0\u51fa\u3067\u304d\u306a\u304b\u3063\u305f\u305f\u3081\u306b\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u9061\u53ca\u5fb4\u53ce\u3001\u63a7\u9664\u6e08\u307f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u8abf\u6574\u3001\u6570\u5e74\u306b\u308f\u305f\u308b\u5ef6\u6ede\u91d1\u306e\u7d2f\u7a4d\u306a\u3069\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u7ba1\u671f\u9650\u306e\u9075\u5b88\u306f\u3001\u5358\u306a\u308b\u4e8b\u52d9\u624b\u7d9a\u304d\u3067\u306f\u306a\u304f\u3001\u8ca1\u52d9\u30ea\u30b9\u30af\u7ba1\u7406\u7b56\u3068\u3057\u3066\u6349\u3048\u308b\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u8a18\u4e8b\u5168\u4f53\u304b\u3089\u5f97\u3089\u308c\u308b\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306f3\u3064\u3042\u308a\u307e\u3059\u30021\u3064\u76ee\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f2015\u5e74\u4f1a\u8a08\u6cd5\u7b2c41\u6761\u3067\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6700\u4f4e5\u5e74\u3001\u6700\u4f4e10\u5e74\u3001\u6c38\u4e45\u4fdd\u5b58\u306e3\u3064\u306e\u671f\u9593\u304c\u3042\u308a\u3001\u307b\u3068\u3093\u3069\u306e\u30d3\u30b8\u30cd\u30b9\u8acb\u6c42\u66f8\u306f10\u5e74\u306e\u671f\u9593\u306b\u8a72\u5f53\u3057\u307e\u3059\u30022\u3064\u76ee\u306f\u3001\u6587\u66f8\u306f\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308912\u304b\u6708\u4ee5\u5185\u306b\u30a2\u30fc\u30ab\u30a4\u30d6\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u30013\u3064\u76ee\u306f\u3001\u6cd5\u5f8b\u3067\u306f\u7d19\u3078\u306e\u5370\u5237\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u304c\u4fdd\u5b58\u671f\u9593\u5168\u4f53\u3092\u901a\u3057\u3066\u5b8c\u5168\u3067\u5b89\u5168\u304b\u3064\u30a2\u30af\u30bb\u30b9\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cb4\u793e\u306e\u6587\u66f8\u4fdd\u7ba1\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u3001\u6709\u52b9\u671f\u9650\u306b\u3088\u308b\u5206\u985e\u3084\u30aa\u30ea\u30b8\u30ca\u30eb\u30c7\u30fc\u30bf\u306e\u62bd\u51fa\u304b\u3089\u9577\u671f\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u81f3\u308b\u307e\u3067\u3001\u4f55\u3089\u304b\u306e\u4e0d\u660e\u78ba\u306a\u70b9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u7a4d\u6975\u7684\u306b\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u6c42\u3081\u308b\u3079\u304d\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\u3088\u3046\u306a\u3001\u5c02\u9580\u7684\u3067\u7d4c\u9a13\u8c4a\u5bcc\u306a\u7d44\u7e54\u304b\u3089\u30a2\u30c9\u30d0\u30a4\u30b9\u3084\u30b5\u30dd\u30fc\u30c8\u3092\u6c42\u3081\u307e\u3057\u3087\u3046\u3002<\/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\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b<\/span><\/strong>\u00a0<\/span><\/a><\/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_thoi_han_luu_tru_hoa_don_dien_tu\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\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=\"Thoi_han_luu_tru_hoa_don_dien_tu_la_bao_lau-2\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3069\u308c\u304f\u3089\u3044\u3067\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;\">2015\u5e74\u4f1a\u8a08\u6cd5\u7b2c41\u6761\u7b2c5\u9805\u306b\u3088\u308c\u3070\u3001\u4f1a\u8a08\u90e8\u9580\u306e\u7ba1\u7406\u304a\u3088\u3073\u904b\u55b6\u306b\u4f7f\u7528\u3055\u308c\u308b\u4f1a\u8a08\u66f8\u985e\u306f\u5c11\u306a\u304f\u3068\u30825\u5e74\u9593\u3001\u4f1a\u8a08\u4ed5\u8a33\u306e\u8a18\u9332\u304a\u3088\u3073\u8ca1\u52d9\u8af8\u8868\u3001\u4f1a\u8a08\u5e33\u7c3f\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u76f4\u63a5\u4f7f\u7528\u3055\u308c\u308b\u4f1a\u8a08\u4f1d\u7968\u306f\u5c11\u306a\u304f\u3068\u308210\u5e74\u9593\u3001\u6b74\u53f2\u7684\u4fa1\u5024\u304c\u3042\u308a\u3001\u7d4c\u6e08\u3001\u5b89\u5168\u4fdd\u969c\u3001\u9632\u885b\u306b\u91cd\u5927\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4f1a\u8a08\u66f8\u985e\u306f\u6c38\u4e45\u306b\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_bat_buoc_in_hoa_don_dien_tu_ra_giay_de_luu_tru_khong\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4fdd\u7ba1\u306e\u305f\u3081\u306b\u7d19\u306b\u5370\u5237\u3059\u308b\u3053\u3068\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304b\uff1f\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u3002\u6cd5\u5f8b\u3067\u306f\u7d19\u3078\u306e\u5370\u5237\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u96fb\u5b50\u8acb\u6c42\u66f8\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u3001\u4f1a\u8a08\u3001\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u5f93\u3063\u3066\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4f5c\u6210\u3001\u7ba1\u7406\u3001\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_hoa_don_dien_tu_bat_dau_tinh_tu_khi_nao\"><\/span><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3044\u3064\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u304b\uff1f\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u3067\u306f\u3001\u4f1a\u8a08\u66f8\u985e\u306f\u4f1a\u8a08\u5e74\u5ea6\u672b\u307e\u305f\u306f\u4f1a\u8a08\u696d\u52d9\u5b8c\u4e86\u5f8c12\u30f6\u6708\u4ee5\u5185\u306b\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u5404\u7a2e\u985e\u306e\u66f8\u985e\u306e\u4fdd\u7ba1\u671f\u9593\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u6642\u671f\u306f\u3001\u7b2c41\u6761\u7b2c6\u9805\u306b\u57fa\u3065\u304d\u3001\u653f\u5e9c\u304c\u8a73\u7d30\u306b\u5b9a\u3081\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lam_mat_hoa_don_trong_thoi_gian_luu_tru_bi_phat_bao_nhieu\"><\/span><b>\u4fdd\u7ba1\u671f\u9593\u4e2d\u306b\u8acb\u6c42\u66f8\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u306f\u4f55\u3067\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;\">\u653f\u4ee4125\/2020\/ND-CP\u7b2c26\u6761\u7b2c4\u9805\uff08\u653f\u4ee4102\/2021\/ND-CP\u7b2c1\u6761\u7b2c4\u9805\u306b\u3088\u308a\u6539\u6b63\uff09\u306b\u3088\u308c\u3070\u3001\u4f7f\u7528\u4e2d\u307e\u305f\u306f\u4fdd\u7ba1\u4e2d\u306b\u3001\u767a\u884c\u3055\u308c\u7a0e\u52d9\u7533\u544a\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3092\u7d1b\u5931\u3001\u713c\u5374\u3001\u307e\u305f\u306f\u7834\u640d\u3057\u305f\u884c\u70ba\u306b\u5bfe\u3057\u3066\u306f\u30015,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304b\u308910,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_dau_vao_co_phai_luu_tru_giong_hoa_don_dau_ra_khong\"><\/span><b>\u96fb\u5b50\u5165\u529b\u8acb\u6c42\u66f8\u306f\u3001\u51fa\u529b\u8acb\u6c42\u66f8\u3068\u540c\u3058\u65b9\u6cd5\u3067\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306f\u3044\u3002\u5206\u985e\u57fa\u6e96\u306f\u6587\u66f8\u306e\u6a5f\u80fd\u3067\u3042\u308a\u3001\u4f7f\u7528\u76ee\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u8a08\u51e6\u7406\u3084\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u76f4\u63a5\u4f7f\u7528\u3055\u308c\u305f\u5165\u529b\u8acb\u6c42\u66f8\u306f\u3001\u5c11\u306a\u304f\u3068\u308210\u5e74\u9593\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3057\u307e\u3059\u3002\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ngh\u0129a v\u1ee5 k\u00e9o d\u00e0i c\u1ea3 th\u1eadp k\u1ef7 nh\u01b0ng l\u1ea1i b\u1ecb r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p xem nh\u01b0 m\u1ed9t thao t\u00e1c h\u00e0nh ch\u00ednh \u0111\u00e3 xong ngay sau k\u1ef3 quy\u1ebft to\u00e1n. Th\u1ef1c t\u1ebf t\u1ea1i c\u00e1c cu\u1ed9c thanh tra cho th\u1ea5y t\u00ecnh hu\u1ed1ng ph\u1ed5 bi\u1ebfn nh\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 k\u1ebf to\u00e1n l\u00e0m sai nghi\u1ec7p v\u1ee5, m\u00e0 l\u00e0 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a k\u1ef3 c\u00e1ch \u0111\u00e2y b\u1ea3y, t\u00e1m n\u0103m kh\u00f4ng c\u00f2n truy xu\u1ea5t \u0111\u01b0\u1ee3c sau khi doanh nghi\u1ec7p \u0111\u1ed5i ph\u1ea7n m\u1ec1m ho\u1eb7c h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 cung c\u1ea5p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i c\u0103n c\u1ee9 ph\u00e1p l\u00fd, ba m\u1ed1c th\u1eddi h\u1ea1n, th\u1eddi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9626,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9625","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\/9625","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=9625"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9625\/revisions"}],"predecessor-version":[{"id":9630,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9625\/revisions\/9630"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9626"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}