{"id":9076,"date":"2026-06-30T13:57:36","date_gmt":"2026-06-30T06:57:36","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9076"},"modified":"2026-06-30T13:57:36","modified_gmt":"2026-06-30T06:57:36","slug":"xu-ly-hoa-don-dien-tu-da-lap-sai-sot","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/","title":{"rendered":"\ucd5c\uc2e0 \uaddc\uc815\uc5d0 \ub530\ub77c \uc798\ubabb \ubc1c\ud589\ub41c \uc804\uc790 \uc1a1\uc7a5\uc744 \ucc98\ub9ac\ud558\ub294 \ubc29\ubc95."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t l\u00e0 v\u1ea5n \u0111\u1ec1 m\u00e0 g\u1ea7n nh\u01b0 m\u1ecdi k\u1ebf to\u00e1n vi\u00ean t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u t\u1eebng \u0111\u1ed1i m\u1eb7t \u00edt nh\u1ea5t m\u1ed9t l\u1ea7n trong n\u0103m t\u00e0i ch\u00ednh. Theo th\u1ed1ng k\u00ea th\u1ef1c t\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n thu\u1ebf nhi\u1ec1u n\u0103m qua, sai s\u00f3t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u1eb1m trong nh\u00f3m l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t b\u1ecb c\u01a1 quan thu\u1ebf nh\u1eafc nh\u1edf, t\u1eeb sai m\u00e3 s\u1ed1 thu\u1ebf, sai t\u00ean h\u00e0ng h\u00f3a, \u0111\u1ebfn sai s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. T\u1eeb ng\u00e0y 01\/7\/2026, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 mang \u0111\u1ebfn m\u1ed9t thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy \u0111\u1ecbnh trong l\u0129nh v\u1ef1c n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c ngh\u1ecb \u0111\u1ecbnh do Ch\u00ednh ph\u1ee7 ban h\u00e0nh, c\u1ee5 th\u1ec3 l\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Tuy nhi\u00ean, theo kho\u1ea3n 7 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, th\u1ea9m quy\u1ec1n n\u00e0y s\u1ebd chuy\u1ec3n sang cho B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t thay \u0111\u1ed5i mang t\u00ednh h\u00ecnh th\u1ee9c v\u1ec1 ch\u1ee7 th\u1ec3 ban h\u00e0nh, m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i v\u0103n b\u1ea3n n\u00e0o \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Tom_tat_trong_tam_ve_xu_ly_hoa_don_dien_tu_da_lap_sai_sot\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t<\/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\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Xu_ly_hoa_don_dien_tu_da_lap_sai_sot_theo_quy_dinh_phap_luat\" >X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Vi_sao_quy_dinh_xu_ly_hoa_don_dien_tu_lai_quan_trong_voi_doanh_nghiep\" >V\u00ec sao quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ea1i quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p<\/a><\/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\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Doi_tuong_nao_phai_ap_dung_quy_dinh_xu_ly_hoa_don_dien_tu_da_lap_sai_sot\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Cac_moc_thoi_gian_quan_trong_can_ghi_nho\" >C\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng c\u1ea7n ghi nh\u1edb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Tong_hop_van_ban_phap_luat_lien_quan_den_xu_ly_hoa_don_dien_tu_da_lap_sai_sot\" >T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Quy_dinh_xu_ly_hoa_don_dien_tu_da_lap_sai_sot_tung_truong_hop_cu_the\" >Quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/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\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Case_study_thuc_te_khi_xu_ly_sai_hoa_don_dien_tu_va_he_qua\" >Case study th\u1ef1c t\u1ebf khi x\u1eed l\u00fd sai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 h\u1ec7 qu\u1ea3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Cau_hoi_thuong_gap_ve_xu_ly_hoa_don_dien_tu_da_lap_sai_sot\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Tu_0172026_co_quan_nao_co_tham_quyen_quy_dinh_viec_xu_ly_hoa_don_dien_tu_da_lap_sai_sot\" >T\u1eeb 01\/7\/2026, c\u01a1 quan n\u00e0o c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Ho_kinh_doanh_co_phai_ap_dung_quy_dinh_hoa_don_dien_tu_tu_0172026_khong\" >H\u1ed9 kinh doanh c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb 01\/7\/2026 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Khi_nao_nen_lap_hoa_don_dieu_chinh_khi_nao_nen_lap_hoa_don_thay_the\" >Khi n\u00e0o n\u00ean l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, khi n\u00e0o n\u00ean l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Tra_lai_hang_hoa_thi_ai_phai_lap_hoa_don_dieu_chinh\" >Tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a th\u00ec ai ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xu-ly-hoa-don-dien-tu-da-lap-sai-sot\/#Nghi_dinh_nao_hien_dang_la_can_cu_xu_ly_hoa_don_dien_tu_sai_sot_truoc_khi_Luat_Quan_ly_thue_2025_co_hieu_luc\" >Ngh\u1ecb \u0111\u1ecbnh n\u00e0o hi\u1ec7n \u0111ang l\u00e0 c\u0103n c\u1ee9 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t tr\u01b0\u1edbc khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_xu_ly_hoa_don_dien_tu_da_lap_sai_sot\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t l\u00e0 quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf ho\u1eb7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng c\u00f3 n\u1ed9i dung kh\u00f4ng ch\u00ednh x\u00e1c, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf. Quy tr\u00ecnh n\u00e0y \u00e1p d\u1ee5ng cho m\u1ecdi t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. Doanh nghi\u1ec7p c\u1ea7n x\u1eed l\u00fd ngay khi ph\u00e1t hi\u1ec7n sai s\u00f3t, kh\u00f4ng ch\u1edd \u0111\u1ebfn k\u1ef3 k\u00ea khai thu\u1ebf. T\u1eeb 01\/7\/2026, c\u0103n c\u1ee9 \u00e1p d\u1ee5ng ch\u00ednh l\u00e0 c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh thay v\u00ec ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 nh\u01b0 tr\u01b0\u1edbc. Vi\u1ec7c x\u1eed l\u00fd sai c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u00f3a \u0111\u01a1n b\u1ecb coi l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_hoa_don_dien_tu_da_lap_sai_sot_theo_quy_dinh_phap_luat\"><\/span><b>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u1eadp \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n. Khi h\u00f3a \u0111\u01a1n n\u00e0y ch\u1ee9a th\u00f4ng tin kh\u00f4ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf giao d\u1ecbch, v\u00ed d\u1ee5 sai \u0111\u01a1n gi\u00e1, sai thu\u1ebf su\u1ea5t hay sai th\u00f4ng tin ng\u01b0\u1eddi mua, doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c bi\u1ec7n ph\u00e1p: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf ho\u1eb7c h\u1ee7y h\u00f3a \u0111\u01a1n t\u00f9y theo t\u00ednh ch\u1ea5t v\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n l\u1ed7i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1i ni\u1ec7m x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 s\u1eeda l\u1ed7i v\u0103n b\u1ea3n. \u0110\u00e2y l\u00e0 m\u1ed9t quy tr\u00ecnh ph\u00e1p l\u00fd c\u00f3 r\u00e0ng bu\u1ed9c v\u1ec1 th\u1eddi gian th\u00f4ng b\u00e1o, m\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh k\u00e8m theo. Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa vi\u1ec7c ch\u1ec9nh s\u1eeda n\u1ed9i dung h\u00f3a \u0111\u01a1n tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u1edbi vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang quy \u0111\u1ecbnh, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb truy thu thu\u1ebf khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_quy_dinh_xu_ly_hoa_don_dien_tu_lai_quan_trong_voi_doanh_nghiep\"><\/span><b>V\u00ec sao quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ea1i quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. M\u1ed9t h\u00f3a \u0111\u01a1n sai s\u00f3t kh\u00f4ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u00fang quy tr\u00ecnh c\u00f3 th\u1ec3 khi\u1ebfn to\u00e0n b\u1ed9 giao d\u1ecbch li\u00ean quan b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf ki\u1ec3m to\u00e1n nhi\u1ec1u n\u0103m, c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng ph\u1ea7n l\u1edbn c\u00e1c kho\u1ea3n truy thu thu\u1ebf ph\u00e1t sinh t\u1eeb h\u00f3a \u0111\u01a1n kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb h\u00e0nh vi gian l\u1eadn, m\u00e0 t\u1eeb vi\u1ec7c x\u1eed l\u00fd sai s\u00f3t kh\u00f4ng \u0111\u00fang tr\u00ecnh t\u1ef1, v\u00ed d\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf khi l\u1ebd ra ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai h\u00ecnh th\u1ee9c n\u00e0y t\u01b0\u1edfng nh\u1ecf nh\u01b0ng l\u1ea1i quy\u1ebft \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb trong m\u1eaft c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, vi\u1ec7c n\u1eafm r\u00f5 quy \u0111\u1ecbnh m\u1edbi c\u00f2n gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t khi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo th\u1eddi gian th\u1ef1c, sai s\u00f3t s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n g\u1ea7n nh\u01b0 ngay l\u1eadp t\u1ee9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_phai_ap_dung_quy_dinh_xu_ly_hoa_don_dien_tu_da_lap_sai_sot\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9078\" aria-describedby=\"caption-attachment-9078\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9078\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-ap-dung-quy-dinh-xu-ly-hoa-don-dien-tu-da-lap-sai-sot.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-ap-dung-quy-dinh-xu-ly-hoa-don-dien-tu-da-lap-sai-sot.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-ap-dung-quy-dinh-xu-ly-hoa-don-dien-tu-da-lap-sai-sot-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-ap-dung-quy-dinh-xu-ly-hoa-don-dien-tu-da-lap-sai-sot-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-ap-dung-quy-dinh-xu-ly-hoa-don-dien-tu-da-lap-sai-sot-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-phai-ap-dung-quy-dinh-xu-ly-hoa-don-dien-tu-da-lap-sai-sot-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9078\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026 theo kho\u1ea3n 2 \u0110i\u1ec1u 52 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> M\u1ed1c th\u1eddi gian \u00e1p d\u1ee5ng kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t gi\u1eefa c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng. Trong khi quy \u0111\u1ecbnh chung v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a doanh nghi\u1ec7p g\u1eafn v\u1edbi hi\u1ec7u l\u1ef1c to\u00e0n b\u1ed9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 t\u1eeb 01\/7\/2026, ri\u00eang ph\u1ea7n li\u00ean quan \u0111\u1ebfn h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 \u00e1p d\u1ee5ng s\u1edbm h\u01a1n n\u1eeda n\u0103m, t\u1eeb 01\/01\/2026. Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi h\u1ed9 kinh doanh c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd m\u1ed1c th\u1eddi gian n\u00e0y khi \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<blockquote><p><strong>T\u00ecm hi\u1ec3u th\u00eam: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/chinh-sach-moi-ve-ke-toan\/\">C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 k\u1ebf to\u00e1n t\u1eeb ng\u00e0y 01\/7\/2026.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_moc_thoi_gian_quan_trong_can_ghi_nho\"><\/span><b>C\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng c\u1ea7n ghi nh\u1edb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng nh\u1ea7m v\u0103n b\u1ea3n trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c m\u1ed1c hi\u1ec7u l\u1ef1c sau \u0111\u00e2y.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng: C\u00e1c m\u1ed1c th\u1eddi gian \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>M\u1ed1c th\u1eddi gian<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/01\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 52 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c to\u00e0n b\u1ed9, B\u1ed9 T\u00e0i ch\u00ednh ti\u1ebfp qu\u1ea3n th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 7 \u0110i\u1ec1u 26, kho\u1ea3n 1 \u0110i\u1ec1u 52 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 (s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15) h\u1ebft hi\u1ec7u l\u1ef1c ph\u1ea7n l\u1edbn n\u1ed9i dung<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 52 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc 01\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng tr\u00ean cho th\u1ea5y giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp gi\u1eefa hai khung ph\u00e1p l\u00fd kh\u00f4ng di\u1ec5n ra c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m cho m\u1ecdi n\u1ed9i dung, \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i s\u00e1t v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh s\u1eafp t\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_van_ban_phap_luat_lien_quan_den_xu_ly_hoa_don_dien_tu_da_lap_sai_sot\"><\/span><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9079\" aria-describedby=\"caption-attachment-9079\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9079\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tong-hop-van-ban-phap-luat-lien-quan-den-xu-ly-hoa-don-dien-tu-da-lap-sai-sot.jpg\" alt=\"T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tong-hop-van-ban-phap-luat-lien-quan-den-xu-ly-hoa-don-dien-tu-da-lap-sai-sot.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tong-hop-van-ban-phap-luat-lien-quan-den-xu-ly-hoa-don-dien-tu-da-lap-sai-sot-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tong-hop-van-ban-phap-luat-lien-quan-den-xu-ly-hoa-don-dien-tu-da-lap-sai-sot-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tong-hop-van-ban-phap-luat-lien-quan-den-xu-ly-hoa-don-dien-tu-da-lap-sai-sot-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tong-hop-van-ban-phap-luat-lien-quan-den-xu-ly-hoa-don-dien-tu-da-lap-sai-sot-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9079\" class=\"wp-caption-text\">T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c v\u0103n b\u1ea3n g\u1ed1c m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng: T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>V\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung quy \u0111\u1ecbnh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 6 n\u00eau r\u00f5 Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng, n\u1ed9i dung v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Kho\u1ea3n 7 quy \u0111\u1ecbnh B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng, \u0111\u1ecbnh d\u1ea1ng, \u1ee7y nhi\u1ec7m l\u1eadp v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 52 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u0111i\u1ec1u kho\u1ea3n thi h\u00e0nh, lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, ri\u00eang \u0110i\u1ec1u 13 v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0110i\u1ec1u 26 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 (\u0111\u00e3 s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15) h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c, tr\u1eeb m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 \u0111\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (\u0110i\u1ec1u 12) v\u00e0 vi\u1ec7c thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (\u0110i\u1ec1u 19), bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng sau ng\u00e0y 01\/7\/2026, n\u1ed9i dung x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3. Trong th\u1eddi gian ch\u1edd th\u00f4ng t\u01b0 m\u1edbi ch\u00ednh th\u1ee9c ban h\u00e0nh, doanh nghi\u1ec7p n\u00ean ti\u1ebfp t\u1ee5c b\u00e1m s\u00e1t nguy\u00ean t\u1eafc x\u1eed l\u00fd hi\u1ec7n h\u00e0nh \u0111\u1ec3 tr\u00e1nh gi\u00e1n \u0111o\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_xu_ly_hoa_don_dien_tu_da_lap_sai_sot_tung_truong_hop_cu_the\"><\/span><b>Quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9080\" aria-describedby=\"caption-attachment-9080\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9080\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-xu-ly-hoa-don-dien-tu-da-lap-sai-sot-tung-truong-hop-cu-the.jpg\" alt=\"Quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-xu-ly-hoa-don-dien-tu-da-lap-sai-sot-tung-truong-hop-cu-the.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-xu-ly-hoa-don-dien-tu-da-lap-sai-sot-tung-truong-hop-cu-the-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-xu-ly-hoa-don-dien-tu-da-lap-sai-sot-tung-truong-hop-cu-the-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-xu-ly-hoa-don-dien-tu-da-lap-sai-sot-tung-truong-hop-cu-the-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-xu-ly-hoa-don-dien-tu-da-lap-sai-sot-tung-truong-hop-cu-the-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9080\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo nguy\u00ean t\u1eafc t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t th\u01b0\u1eddng r\u01a1i v\u00e0o m\u1ed9t trong c\u00e1c t\u00ecnh hu\u1ed1ng sau.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n sai s\u00f3t nh\u01b0ng ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n ch\u1ec9 c\u1ea7n h\u1ee7y ho\u1eb7c th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 tr\u01b0\u1edbc khi g\u1eedi l\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u00fang.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng ph\u00e1t hi\u1ec7n sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua m\u00e0 kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, kh\u00f4ng sai s\u1ed1 ti\u1ec1n, ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai thu\u1ebf su\u1ea5t, sai ti\u1ec1n thu\u1ebf, ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t t\u00ecnh hu\u1ed1ng \u0111\u1eb7c th\u00f9 kh\u00e1c l\u00e0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a. Theo \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP), khi ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a, nguy\u00ean t\u1eafc chung l\u00e0 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, tr\u1eeb khi hai b\u00ean th\u1ecfa thu\u1eadn \u0111\u1ec3 ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u1ea3 l\u1ea1i h\u00e0ng giao cho ng\u01b0\u1eddi b\u00e1n. Ri\u00eang v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u00e0 \u0111\u00e3 \u0111\u0103ng k\u00fd sang t\u00ean ng\u01b0\u1eddi mua, khi tr\u1ea3 l\u1ea1i h\u00e0ng, ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i l\u00e0 b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n.\u00a0\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_khi_xu_ly_sai_hoa_don_dien_tu_va_he_qua\"><\/span><b>Case study th\u1ef1c t\u1ebf khi x\u1eed l\u00fd sai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 h\u1ec7 qu\u1ea3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t doanh nghi\u1ec7p X s\u1ea3n xu\u1ea5t qu\u1ea7n \u00e1o, trong qu\u00e1 tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n cho l\u00f4 h\u00e0ng tr\u1ecb gi\u00e1 850 tri\u1ec7u \u0111\u1ed3ng, \u0111\u00e3 ghi nh\u1ea7m thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng 8% thay v\u00ec 10% theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3. H\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 g\u1eedi cho kh\u00e1ch h\u00e0ng tr\u01b0\u1edbc khi k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ph\u00e1t hi\u1ec7n sai s\u00f3t, d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p kho\u1ea3ng 17 tri\u1ec7u \u0111\u1ed3ng. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p khi \u0111\u00f3 c\u00f2n l\u00fang t\u00fang gi\u1eefa vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh hay h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 li\u00ean h\u1ec7 v\u1edbi MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n h\u01b0\u1edbng x\u1eed l\u00fd. Sau khi r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u00ednh ch\u1ea5t sai s\u00f3t, c\u00e1c chuy\u00ean gia t\u1ea1i MAN x\u00e1c \u0111\u1ecbnh \u0111\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ph\u1ea7n thu\u1ebf su\u1ea5t c\u00f2n thi\u1ebfu, kh\u00f4ng ph\u1ea3i h\u1ee7y ho\u1eb7c thay th\u1ebf to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n. MAN h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p so\u1ea1n bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng n\u00eau r\u00f5 nguy\u00ean nh\u00e2n \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed3ng th\u1eddi r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh trong c\u00f9ng k\u1ef3 \u0111\u1ec3 lo\u1ea1i tr\u1eeb c\u00e1c sai s\u00f3t t\u01b0\u01a1ng t\u1ef1 c\u00f3 th\u1ec3 c\u00f2n t\u1ed3n \u0111\u1ecdng. Nh\u1edd x\u1eed l\u00fd \u0111\u00fang quy tr\u00ecnh v\u00e0 k\u1ecbp th\u1eddi trong c\u00f9ng k\u1ef3 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 l\u00e3i ch\u1eadm n\u1ed9p ph\u00e1t sinh n\u1ebfu \u0111\u1ec3 sai s\u00f3t k\u00e9o d\u00e0i sang k\u1ef3 sau.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u0111\u1ed3ng h\u00e0nh c\u00f9ng \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN \u0111\u1ec3 r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 thay v\u00ec ch\u1ec9 t\u00ecm \u0111\u1ebfn h\u1ed7 tr\u1ee3 khi c\u00f3 s\u1ef1 c\u1ed1 ph\u00e1t sinh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chuy\u1ec3n th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1eeb Ch\u00ednh ph\u1ee7 sang B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh t\u1eeb 01\/7\/2026 theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi, \u0111\u1ed3ng th\u1eddi r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh n\u1ed9i b\u1ed9 \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng sai trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp gi\u1eefa hai khung ph\u00e1p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\">MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong c\u00e1c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>, <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-tu-van-ke-toan\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, i\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf ngay t\u1eeb kh\u00e2u l\u1eadp v\u00e0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1eb7t ch\u1ebd, ph\u00f9 h\u1ee3p v\u1edbi c\u1ea3 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 nh\u1eefng thay \u0111\u1ed5i s\u1eafp t\u1edbi t\u1eeb 01\/7\/2026.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u00e0 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <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\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_xu_ly_hoa_don_dien_tu_da_lap_sai_sot\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tu_0172026_co_quan_nao_co_tham_quyen_quy_dinh_viec_xu_ly_hoa_don_dien_tu_da_lap_sai_sot\"><\/span>T\u1eeb 01\/7\/2026, c\u01a1 quan n\u00e0o c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, theo kho\u1ea3n 7 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. Ch\u00ednh ph\u1ee7 kh\u00f4ng c\u00f2n tr\u1ef1c ti\u1ebfp quy \u0111\u1ecbnh n\u1ed9i dung n\u00e0y.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_co_phai_ap_dung_quy_dinh_hoa_don_dien_tu_tu_0172026_khong\"><\/span>H\u1ed9 kinh doanh c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb 01\/7\/2026 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb 01\/01\/2026.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_nen_lap_hoa_don_dieu_chinh_khi_nao_nen_lap_hoa_don_thay_the\"><\/span>Khi n\u00e0o n\u00ean l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, khi n\u00e0o n\u00ean l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh d\u00f9ng khi c\u1ea7n b\u1ed5 sung ho\u1eb7c thay \u0111\u1ed5i m\u1ed9t ph\u1ea7n n\u1ed9i dung trong khi h\u00f3a \u0111\u01a1n g\u1ed1c v\u1eabn c\u00f2n gi\u00e1 tr\u1ecb. H\u00f3a \u0111\u01a1n thay th\u1ebf d\u00f9ng khi c\u1ea7n thay th\u1ebf ho\u00e0n to\u00e0n h\u00f3a \u0111\u01a1n g\u1ed1c c\u00f3 sai s\u00f3t.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tra_lai_hang_hoa_thi_ai_phai_lap_hoa_don_dieu_chinh\"><\/span>Tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a th\u00ec ai ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNguy\u00ean t\u1eafc chung l\u00e0 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, tr\u1eeb khi hai b\u00ean th\u1ecfa thu\u1eadn \u0111\u1ec3 ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng. Ri\u00eang t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu sang t\u00ean ng\u01b0\u1eddi mua th\u00ec ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_nao_hien_dang_la_can_cu_xu_ly_hoa_don_dien_tu_sai_sot_truoc_khi_Luat_Quan_ly_thue_2025_co_hieu_luc\"><\/span>Ngh\u1ecb \u0111\u1ecbnh n\u00e0o hi\u1ec7n \u0111ang l\u00e0 c\u0103n c\u1ee9 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t tr\u01b0\u1edbc khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, \u00e1p d\u1ee5ng cho \u0111\u1ebfn khi c\u00f3 h\u01b0\u1edbng d\u1eabn m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ban h\u00e0nh theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1eeb 01\/7\/2026, c\u01a1 quan n\u00e0o c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, theo kho\u1ea3n 7 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. Ch\u00ednh ph\u1ee7 kh\u00f4ng c\u00f2n tr\u1ef1c ti\u1ebfp quy \u0111\u1ecbnh n\u1ed9i dung n\u00e0y.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ed9 kinh doanh c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb 01\/7\/2026 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb 01\/01\/2026.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o n\u00ean l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, khi n\u00e0o n\u00ean l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh d\u00f9ng khi c\u1ea7n b\u1ed5 sung ho\u1eb7c thay \u0111\u1ed5i m\u1ed9t ph\u1ea7n n\u1ed9i dung trong khi h\u00f3a \u0111\u01a1n g\u1ed1c v\u1eabn c\u00f2n gi\u00e1 tr\u1ecb. H\u00f3a \u0111\u01a1n thay th\u1ebf d\u00f9ng khi c\u1ea7n thay th\u1ebf ho\u00e0n to\u00e0n h\u00f3a \u0111\u01a1n g\u1ed1c c\u00f3 sai s\u00f3t.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a th\u00ec ai ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Nguy\u00ean t\u1eafc chung l\u00e0 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, tr\u1eeb khi hai b\u00ean th\u1ecfa thu\u1eadn \u0111\u1ec3 ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng. Ri\u00eang t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu sang t\u00ean ng\u01b0\u1eddi mua th\u00ec ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ngh\u1ecb \u0111\u1ecbnh n\u00e0o hi\u1ec7n \u0111ang l\u00e0 c\u0103n c\u1ee9 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t tr\u01b0\u1edbc khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, \u00e1p d\u1ee5ng cho \u0111\u1ebfn khi c\u00f3 h\u01b0\u1edbng d\u1eabn m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ban h\u00e0nh theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai s\u00f3t l\u00e0 v\u1ea5n \u0111\u1ec1 m\u00e0 g\u1ea7n nh\u01b0 m\u1ecdi k\u1ebf to\u00e1n vi\u00ean t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u t\u1eebng \u0111\u1ed1i m\u1eb7t \u00edt nh\u1ea5t m\u1ed9t l\u1ea7n trong n\u0103m t\u00e0i ch\u00ednh. Theo th\u1ed1ng k\u00ea th\u1ef1c t\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n thu\u1ebf nhi\u1ec1u n\u0103m qua, sai s\u00f3t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9077,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9076","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9076","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=9076"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9076\/revisions"}],"predecessor-version":[{"id":9081,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9076\/revisions\/9081"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9077"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}