{"id":9403,"date":"2026-07-30T10:25:57","date_gmt":"2026-07-30T03:25:57","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9403"},"modified":"2026-07-30T10:25:57","modified_gmt":"2026-07-30T03:25:57","slug":"thoi-diem-xuat-hoa-don-dich-vu-quang-cao","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/","title":{"rendered":"\uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c\ub294 \uc5b8\uc81c \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\uae4c?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad11\uace0 \uc11c\ube44\uc2a4 \ube44\uc6a9 \uccad\uad6c \uc2dc\uae30\ub294 \ub9ce\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc5d0\uac8c \uc0c1\ub2f9\ud55c \ud63c\ub780\uc744 \uc57c\uae30\ud558\ub294 \ubb38\uc81c\uc774\uba70, \ud2b9\ud788 \uc6d4\ubcc4 \ub610\ub294 \ucea0\ud398\uc778 \ub2e8\uc704\ub85c \uc9c0\uc18d\uc801\uc73c\ub85c \ubc1c\uc0dd\ud558\ub294 \uad11\uace0 \uacc4\uc57d\uc758 \uacbd\uc6b0 \ub354\uc6b1 \uadf8\ub807\uc2b5\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uad11\uace0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uc804\uc790 \uccad\uad6c\uc11c\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e4\ub9cc, TV \uad11\uace0 \ubc0f \uc628\ub77c\uc778 \uc2e0\ubb38 \uad11\uace0\uc758 \uacbd\uc6b0 \ub370\uc774\ud130 \ub300\uc870 \uc644\ub8cc \ud6c4 \ub2e4\uc74c \ub2ec 7\uc77c \uc774\ub0b4 \ub610\ub294 \uacc4\uc57d \uae30\uac04 \ub9cc\ub8cc\uc77c\ub85c\ubd80\ud130 7\uc77c \uc774\ub0b4\uc5d0 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ubc95\uc801 \uadfc\uac70, \uacc4\uc57d \uae30\uac04 \uc0b0\uc815 \ubc29\ubc95, \ud574\uc678 \uace0\uac1d \ub300\uc0c1 \ub514\uc9c0\ud138 \uad11\uace0\uc5d0 \ub300\ud55c \uc804\uc790 \uccad\uad6c\uc11c \ubc1c\ud589 \uba74\uc81c \uc0ac\ub840, \uadf8\ub9ac\uace0 \uae30\uc5c5\uacfc \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc \uc624\ub958\ub97c \ubc29\uc9c0\ud560 \uc218 \uc788\ub294 \uc2e4\ubb34\uc801\uc778 \ud301\uc744 \uc885\ud569\uc801\uc73c\ub85c \ub2e4\ub8f9\ub2c8\ub2e4.<\/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\">\uc0c9\uc778<\/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;\">\ube44\ub140\uc7a5<\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Vi_sao_xac_dinh_dung_thoi_diem_xuat_hoa_don_dich_vu_quang_cao_lai_quan_trong\" >\uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30\ub97c \uc815\ud655\ud558\uac8c \uacb0\uc815\ud558\ub294 \uac83\uc774 \uc65c \uc911\uc694\ud560\uae4c\uc694?<\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Can_cu_phap_ly_quy_dinh_ve_hoa_don_dich_vu_quang_cao\" >\uad11\uace0 \uc11c\ube44\uc2a4 \uccad\uad6c\uc11c \uad00\ub828 \uaddc\uc815\uc758 \ubc95\uc801 \uadfc\uac70<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Nghi_dinh_2542026ND-CP_ve_hoa_don_chung_tu_dien_tu\" >\uc804\uc790 \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc5d0 \uad00\ud55c \ubc95\ub839 254\/2026\/ND-CP\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Luat_Quang_cao_2012\" >\uad11\uace0\ubc95 2012<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Dich_vu_quang_cao_co_bat_buoc_phai_xuat_hoa_don_khong\" >\uad11\uace0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uc758\ubb34\uc801\uc73c\ub85c \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud558\ub098\uc694?<\/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\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_theo_quy_dinh_moi_nhat\" >\ucd5c\uc2e0 \uaddc\uc815\uc740 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c \ubc1c\ud589\uc758 \uc815\ud655\ud55c \uc2dc\uae30\ub97c \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_truyen_hinh\" >\ud154\ub808\ube44\uc804 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uc810<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_tren_bao_dien_tu\" >\uc628\ub77c\uc778 \uc2e0\ubb38 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uc810<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Khai_niem_ky_quy_uoc_trong_xuat_hoa_don_dich_vu_quang_cao\" >\uad11\uace0 \uc11c\ube44\uc2a4 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc \uad00\ub840\uc801\uc778 \uae30\uac04 \uac1c\ub150.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Vi_du_minh_hoa_cach_xac_dinh_thoi_diem_xuat_hoa_don_dich_vu_quang_cao\" >\uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud558\ub294 \uc2dc\uae30\ub97c \uacb0\uc815\ud558\ub294 \ubc29\ubc95\uc744 \uc124\uba85\ud558\ub294 \uc608\uc2dc\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Truong_hop_khong_phai_su_dung_hoa_don_dien_tu_doi_voi_dich_vu_quang_cao_so\" >\ub514\uc9c0\ud138 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud574 \uc804\uc790 \uccad\uad6c\uc11c\uac00 \ud544\uc694\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Quyen_va_trach_nhiem_cua_nguoi_kinh_doanh_dich_vu_quang_cao\" >\uad11\uace0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc758 \uad8c\ub9ac\uc640 \ucc45\uc784<\/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\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Mot_so_luu_y_khi_xuat_hoa_don_dich_vu_quang_cao_de_tranh_sai_sot\" >\uad11\uace0 \uc11c\ube44\uc2a4 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc720\uc758\ud574\uc57c \ud560 \uba87 \uac00\uc9c0 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/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\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Cau_hoi_thuong_gap_ve_thoi_diem_xuat_hoa_don_dich_vu_quang_cao\" >\uad11\uace0 \uc11c\ube44\uc2a4 \ube44\uc6a9 \uccad\uad6c \uc2dc\uae30\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Dich_vu_quang_cao_co_phai_xuat_hoa_don_khong\" >\uad11\uace0 \uc11c\ube44\uc2a4 \uc774\uc6a9 \uc2dc \uccad\uad6c\uc11c \ubc1c\ud589\uc774 \ud544\uc218\uc778\uac00\uc694?<\/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\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_truyen_hinh_la_khi_nao\" >\ud154\ub808\ube44\uc804 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c\ub294 \uc5b8\uc81c \ubc1c\ud589\ub418\ub098\uc694?<\/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\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_tren_bao_dien_tu_co_giong_quang_cao_truyen_hinh_khong\" >\uc628\ub77c\uc778 \uc2e0\ubb38 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c \uc2dc\uae30\ub294 \ud154\ub808\ube44\uc804 \uad11\uace0\uc640 \ub3d9\uc77c\ud55c\uac00\uc694?<\/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\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Neu_chua_doi_soat_xong_du_lieu_doanh_nghiep_co_duoc_cho_den_khi_doi_soat_xong_moi_xuat_hoa_don_khong\" >\ub370\uc774\ud130 \ub300\uc870 \uc791\uc5c5\uc774 \uc544\uc9c1 \uc644\ub8cc\ub418\uc9c0 \uc54a\uc740 \uacbd\uc6b0, \uae30\uc5c5\uc740 \ub300\uc870 \uc791\uc5c5\uc774 \uc644\ub8cc\ub420 \ub54c\uae4c\uc9c0 \uae30\ub2e4\ub838\ub2e4\uac00 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?\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\/ko\/thoi-diem-xuat-hoa-don-dich-vu-quang-cao\/#Dich_vu_quang_cao_khong_thuoc_nhom_quang_cao_truyen_hinh_hay_bao_dien_tu_thi_xac_dinh_thoi_diem_xuat_hoa_don_the_nao\" >\ud154\ub808\ube44\uc804 \uad11\uace0\ub098 \uc628\ub77c\uc778 \uc2e0\ubb38 \uad11\uace0 \ubc94\uc8fc\uc5d0 \uc18d\ud558\uc9c0 \uc54a\ub294 \uad11\uace0 \uc11c\ube44\uc2a4\uc758 \uacbd\uc6b0, \uccad\uad6c\uc11c \ubc1c\ud589\uc77c\uc740 \uc5b4\ub5bb\uac8c \uacb0\uc815\ub418\ub098\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_xac_dinh_dung_thoi_diem_xuat_hoa_don_dich_vu_quang_cao_lai_quan_trong\"><\/span><b>\uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30\ub97c \uc815\ud655\ud558\uac8c \uacb0\uc815\ud558\ub294 \uac83\uc774 \uc65c \uc911\uc694\ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9404\" aria-describedby=\"caption-attachment-9404\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9404\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong.jpg\" alt=\"V\u00ec sao x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o l\u1ea1i quan tr\u1ecdng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-xac-dinh-dung-thoi-diem-xuat-hoa-don-dich-vu-quang-cao-lai-quan-trong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9404\" class=\"wp-caption-text\">\uad11\uace0 \uc11c\ube44\uc2a4 \ube44\uc6a9 \uccad\uad6c \uc2dc\uae30\ub97c \uacb0\uc815\ud558\ub294 \uac83\uc774 \uc65c \uc911\uc694\ud560\uae4c\uc694?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>\ub2e4\uc74c\uacfc \uac19\uc740 \uc0c1\ud669\uc744 \uc0c1\uc0c1\ud574 \ubcf4\uc138\uc694. <\/b><span style=\"font-weight: 400;\">\uad11\uace0 \ub300\ud589\uc0ac\uac00 \ud55c \uae30\uc5c5\uacfc 3\uac1c\uc6d4 \uc5f0\uc18d \ub514\uc9c0\ud138 \uad11\uace0 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uacc4\uc57d\uc744 \uccb4\uacb0\ud588\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0, \ub300\ud589\uc0ac\ub294 \uac01 \ucea0\ud398\uc778 \uc885\ub8cc \uc9c1\ud6c4\uc5d0 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud560\uae4c\uc694, \uc544\ub2c8\uba74 \ub9e4\ub2ec \ubc1c\ud589\ud574\uc57c \ud560\uae4c\uc694? \uc544\ub2c8\uba74 \uc591\uce21\uc758 \ud68c\uacc4 \uc815\uc0b0\uc774 \uc644\ub8cc\ub420 \ub54c\uae4c\uc9c0 \uae30\ub2e4\ub838\ub2e4\uac00 \ubc1c\ud589\ud574\uc57c \ud560\uae4c\uc694? \uc774\ub294 \uad11\uace0 \uc11c\ube44\uc2a4 \ub2f4\ub2f9 \ud68c\uacc4\uc0ac\ub4e4\uc774 \ud754\ud788 \uc811\ud558\ub294 \uc9c8\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad11\uace0 \uc11c\ube44\uc2a4 \uccad\uad6c \uc2dc\uae30\ub97c \uc798\ubabb \uacb0\uc815\ud558\ub294 \uac83\uc740 \ub2e8\uc21c\ud55c \uc6b4\uc601\uc0c1\uc758 \uc624\ub958\uac00 \uc544\ub2d9\ub2c8\ub2e4. \uc774\ub294 \uc77c\ub828\uc758 \uc2ec\uac01\ud55c \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud310\ub9e4 \ud68c\uc0ac\ub294 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub97c \uc798\ubabb \uc7a1\ub294 \ub4f1 \ud589\uc815 \uaddc\uc815 \uc704\ubc18\uc73c\ub85c \ubc8c\uae08\uc744 \ubd80\uacfc\ubc1b\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc740 \ubd88\uc77c\uce58\uac00 \ubc1c\uacac\ub420 \uacbd\uc6b0 \uc218\uc775 \ubc0f \uc138\ubb34 \ubaa9\uc801\uc0c1 \uc218\uc775 \uc778\uc2dd \uc2dc\uc810\uc744 \uc7ac\ud3c9\uac00\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad11\uace0 \uc11c\ube44\uc2a4\ub97c \uad6c\ub9e4\ud558\ub294 \uae30\uc5c5\uc740 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uc810\uc774 \uc720\ud6a8\ud558\uc9c0 \uc54a\uc544 \uc138\uae08 \uacf5\uc81c \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub420 \uc704\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\ub294 \uad11\uace0 \uc11c\ube44\uc2a4 \uacf5\uae09\ub9dd \ub0b4 \ub2f9\uc0ac\uc790 \uac04\uc758 \ud3c9\ud310\uacfc \uc7a5\uae30\uc801\uc778 \ud30c\ud2b8\ub108\uc2ed\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\uc5d0 \uad00\ud55c \uaddc\uc815\uc774 \ubc95\ub839 254\/2026\/ND-CP\ub97c \ud1b5\ud574 \uba85\ud655\ud574\uc84c\uc73c\uba70, \uc774\ub97c \ud1b5\ud574 \uae30\uc5c5\uacfc \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc77c\uad00\ub41c \uc801\uc6a9\uc744 \uc704\ud55c \uad6c\uccb4\uc801\uc778 \ubc95\uc801 \uadfc\uac70\ub97c \ud655\ubcf4\ud558\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quy_dinh_ve_hoa_don_dich_vu_quang_cao\"><\/span><b>\uad11\uace0 \uc11c\ube44\uc2a4 \uccad\uad6c\uc11c \uad00\ub828 \uaddc\uc815\uc758 \ubc95\uc801 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_ve_hoa_don_chung_tu_dien_tu\"><\/span><b>\uc804\uc790 \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc5d0 \uad00\ud55c \ubc95\ub839 254\/2026\/ND-CP\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \ubb38\uc81c\ub97c \uaddc\uc815\ud558\ub294 \uac00\uc7a5 \uc911\uc694\ud55c \ubc95\ub960 \ubb38\uc11c\ub294 2026\ub144 7\uc6d4 1\uc77c \ubc1c\ud6a8\ub41c \uc2dc\ud589\ub839 254\/2026\/ND-CP\uc785\ub2c8\ub2e4. \uc774 \uc2dc\ud589\ub839\uc740 \uad11\uace0 \uc11c\ube44\uc2a4\uc640 \uac19\uc740 \ud2b9\uc815 \uc11c\ube44\uc2a4 \ubd80\ubb38\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801\uc778 \uc870\ud56d\uc744 \ud3ec\ud568\ud558\uc5ec \uc804\uc790 \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc758 \uc0dd\uc131, \uad00\ub9ac \ubc0f \uc0ac\uc6a9\uc5d0 \ub300\ud55c \uc6d0\uce59\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_Quang_cao_2012\"><\/span><b>\uad11\uace0\ubc95 2012<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 254\/2026\/ND-CP \uc678\uc5d0\ub3c4 2012\ub144 \uad11\uace0\ubc95\uc740 \uad11\uace0 \uc11c\ube44\uc2a4 \uc0ac\uc5c5\uc790\uc758 \uad8c\ub9ac\uc640 \uc758\ubb34\ub97c \uaddc\uc815\ud558\ub294 \uc911\uc694\ud55c \uadfc\uac70\uc774\uba70, \uc138\ubc95 \ubc0f \ud68c\uacc4\ubc95\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589 \ucc45\uc784\uacfc \ube44\uad50\ud558\ub294 \uae30\uc900\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_quang_cao_co_bat_buoc_phai_xuat_hoa_don_khong\"><\/span><b>\uad11\uace0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uc758\ubb34\uc801\uc73c\ub85c \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud558\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub124, \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \uad11\uace0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc73c\ub85c, \uc804\uc790 \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc758 \uc0dd\uc131, \uad00\ub9ac \ubc0f \uc0ac\uc6a9 \uc6d0\uce59\uc744 \uaddc\uc815\ud55c \ubc95\ub839 254\/2026\/ND-CP \uc81c4\uc870 1\ud56d\uc5d0 \ub530\ub77c \ub2e4\uc74c \uc0ac\ud56d\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\ud310\ub9e4\uc790\ub294 \uc0c1\ud488\uc744 \ud310\ub9e4\ud558\uac70\ub098 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \ub54c \uad6c\ub9e4\uc790\uc5d0\uac8c \uc804\uc790\uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4(\ud310\ucd09, \uad11\uace0, \uc0d8\ud50c \uc81c\uacf5 \ubaa9\uc801\uc758 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4, \uc99d\uc5ec, \uad50\ud658, \uc9c1\uc6d0 \uc784\uae08 \uc9c0\uae09, \ub0b4\uc218 \uc18c\ube44 \ubaa9\uc801\uc758 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4, \ub300\ucd9c \ub610\ub294 \ucc28\uc785 \ud615\ud0dc\ub85c \uc218\ucd9c\ub418\ub294 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4 \ud3ec\ud568). \ub610\ud55c, \ubcf8 \uc2dc\ud589\ub839 \uc81c7\uc870\uc5d0 \uaddc\uc815\ub41c \uc804\uc790\uc1a1\uc7a5 \ubc1c\ud589 \uc758\ubb34 \uba74\uc81c \uc0ac\uc720\ub97c \uc81c\uc678\ud558\uace0, \uc7ac\ubb34\ubd80 \uc7a5\uad00\uc774 \uc815\ud558\ub294 \ubc14\uc5d0 \ub530\ub77c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uc804\uc790\uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub3d9\uc2dc\uc5d0 \uc804\uc790 \uc1a1\uc7a5\uc740 \ud45c\uc900 \ub370\uc774\ud130 \ud615\uc2dd\uc744 \uc900\uc218\ud574\uc57c \ud558\uba70, \uc138\ubc95 \ubc0f \ud68c\uacc4\ubc95\uc5d0\uc11c \uc694\uad6c\ud558\ub294 \ubaa8\ub4e0 \uc815\ubcf4\ub97c \ud3ec\ud568\ud574\uc57c \ud558\ubbc0\ub85c \ubc1c\uc0dd\ud55c \uacbd\uc81c \uac70\ub798\ub97c \uc644\uc804\ud558\uace0 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud574\uc57c \ud569\ub2c8\ub2e4. \ud310\ub9e4\uc790\ub294 \ubc1c\ud589\ub41c \uc1a1\uc7a5\uc758 \uc815\ud655\uc131\uc5d0 \ub300\ud574 \ubc95\uc801 \ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ud154\ub808\ube44\uc804 \uad11\uace0, \uc628\ub77c\uc778 \uc2e0\ubb38 \uad11\uace0, \uc628\ub77c\uc778 \ud50c\ub7ab\ud3fc \ub514\uc9c0\ud138 \uad11\uace0 \ub4f1 \uad11\uace0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \ub54c \ud310\ub9e4\uc790(\uad11\uace0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4)\ub294 \uad6c\ub9e4\uc790\uc5d0\uac8c \uc804\uc790 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc774\ud574\ud574\uc57c \ud560 \ub2e4\uc74c \uc0ac\ud56d\uc740 \uad11\uace0 \uc11c\ube44\uc2a4 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uc810\uc778\ub370, \uc774\ub294 \ub2e4\ub978 \uc720\ud615\uc758 \uc11c\ube44\uc2a4\uc640 \ube44\uad50\ud588\uc744 \ub54c \uace0\uc720\ud55c \ud2b9\uc9d5\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_theo_quy_dinh_moi_nhat\"><\/span><b>\ucd5c\uc2e0 \uaddc\uc815\uc740 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c \ubc1c\ud589\uc758 \uc815\ud655\ud55c \uc2dc\uae30\ub97c \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9405\" aria-describedby=\"caption-attachment-9405\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9405\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-theo-quy-dinh-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9405\" class=\"wp-caption-text\">\ucd5c\uc2e0 \uaddc\uc815\uc740 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c \ubc1c\ud589\uc758 \uc815\ud655\ud55c \uc2dc\uae30\ub97c \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc73c\ub85c \uc77c\ubc18\uc801\uc778 \uc11c\ube44\uc2a4\uc758 \uacbd\uc6b0, \uccad\uad6c \uc2dc\uc810\uc740 \uc11c\ube44\uc2a4 \uc644\ub8cc \uc2dc\uc810\uc774\uba70, \ub300\uae08 \uc218\ub839 \uc5ec\ubd80\uc640\ub294 \uad00\uacc4\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ub300\uaddc\ubaa8 \uac70\ub798\uac00 \ube48\ubc88\ud558\uac8c \ubc1c\uc0dd\ud558\uace0 \uae30\uc5c5\uacfc \uace0\uac1d\/\ud30c\ud2b8\ub108 \uac04\uc758 \ub370\uc774\ud130 \ub300\uc870\uc5d0 \uc2dc\uac04\uc774 \uc18c\uc694\ub418\ub294 \ud2b9\uc218\ud55c \uc5c5\uc885\uc758 \uacbd\uc6b0, \uc2dc\ud589\ub839 254\/2026\/ND-CP\ub294 \uae30\uc5c5\uc758 \uc2e4\ubb34 \uc6b4\uc601\uc744 \uc6a9\uc774\ud558\uac8c \ud558\uae30 \uc704\ud55c \ud2b9\ubcc4 \uaddc\uc815\uc744 \ub450\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud154\ub808\ube44\uc804 \uad11\uace0 \uc11c\ube44\uc2a4\uc640 \uc628\ub77c\uc778 \uc2e0\ubb38 \uad11\uace0 \uc11c\ube44\uc2a4\uac00 \uc774\ub7ec\ud55c \ud2b9\ubcc4 \uaddc\uc815\uc774 \uc801\uc6a9\ub418\ub294 \uc11c\ube44\uc2a4 \uc5c5\uc885\uc758 \ub300\ud45c\uc801\uc778 \uc608\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_truyen_hinh\"><\/span><b>\ud154\ub808\ube44\uc804 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uc810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\/ND-CP \uc2dc\ud589\ub839 9\uc870 4\ud56d (\uac00)\ud638\uc5d0 \ub530\ub77c \ud2b9\uc815 \uc0ac\ub840\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\uac00 \uaddc\uc815\ub418\uc5b4 \uc788\uc73c\uba70, \ub370\uc774\ud130 \ub300\uc870\uc5d0 \uc2dc\uac04\uc774 \ud544\uc694\ud55c \ud2b9\uc815 \uc11c\ube44\uc2a4 \uadf8\ub8f9\uc774 \ub098\uc5f4\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \ud56d\uacf5 \uc6b4\uc1a1\uc744 \uc9c1\uc811 \uc9c0\uc6d0\ud558\ub294 \uc11c\ube44\uc2a4, \ud154\ub808\ube44\uc804 \uc11c\ube44\uc2a4, \ud154\ub808\ube44\uc804 \uad11\uace0 \uc11c\ube44\uc2a4, \uc804\uc790\uc0c1\uac70\ub798 \uc11c\ube44\uc2a4, \ud1b5\uc2e0 \uc11c\ube44\uc2a4, \uc740\ud589 \uc11c\ube44\uc2a4 \ubc0f \uae30\uc5c5 \ubc0f \uc870\uc9c1 \uace0\uac1d\uc5d0\uac8c \uc815\uae30\uc801\uc73c\ub85c \ud310\ub9e4\ub418\ub294 \uae30\ud0c0 \uc5ec\ub7ec \uc11c\ube44\uc2a4 \uadf8\ub8f9\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc11c\ube44\uc2a4 \uadf8\ub8f9\uc5d0 \ub300\ud55c \uaddc\uc815\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\uccad\uad6c \uc2dc\uc810\uc740 \uc591 \ub2f9\uc0ac\uc790 \uac04\uc758 \ub370\uc774\ud130 \ub300\uc870\uac00 \uc644\ub8cc\ub41c \uc2dc\uc810\uc73c\ub85c \ud558\ub418, \uc11c\ube44\uc2a4\uac00 \uc81c\uacf5\ub41c \ub2ec\uc758 \ub2e4\uc74c \ub2ec 7\uc77c \uc774\ub0b4 \ub610\ub294 \ud569\uc758\ub41c \uae30\uac04 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 7\uc77c \uc774\ub0b4\ub85c \ud569\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc989, \ud154\ub808\ube44\uc804 \uad11\uace0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uc0ac\uc5c5\uc790\ub294 \uad11\uace0 \ubc29\uc1a1 \uc9c1\ud6c4 \uc989\uc2dc \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud560 \ud544\uc694\uac00 \uc5c6\uc73c\uba70, \uace0\uac1d\uacfc\uc758 \ub370\uc774\ud130 \ub300\uc870 \uc791\uc5c5\uc744 \uc644\ub8cc\ud560 \ub54c\uae4c\uc9c0 \uae30\ub2e4\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc, \ub300\uc870 \uc791\uc5c5\uc774 \uc870\uae30\uc5d0 \uc644\ub8cc\ub418\ub4e0 \ub2a6\uac8c \uc644\ub8cc\ub418\ub4e0 \uad00\uacc4\uc5c6\uc774, \uccad\uad6c\uc11c \ubc1c\ud589 \ub9c8\uac10\uc77c\uc740 \ub2e4\uc74c \ub2ec 7\uc77c \uc774\ub0b4 \ub610\ub294 \uacc4\uc57d \uae30\uac04 \ub9cc\ub8cc\uc77c\ub85c\ubd80\ud130 7\uc77c \uc774\ub0b4\ub85c \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_tren_bao_dien_tu\"><\/span><b>\uc628\ub77c\uc778 \uc2e0\ubb38 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uc810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud154\ub808\ube44\uc804 \uad11\uace0 \uc11c\ube44\uc2a4\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc628\ub77c\uc778 \ub274\uc2a4 \uc6f9\uc0ac\uc774\ud2b8\uc758 \uad11\uace0 \uc11c\ube44\uc2a4\ub3c4 \ubc95\ub839 254\/2026\/ND-CP \uc81c9\uc870 4\ud56d (a)\ud638\uc5d0 \ub530\ub77c \ub370\uc774\ud130 \uc870\uc815 \uba54\ucee4\ub2c8\uc998\uc774 \uc801\uc6a9\ub418\ub294 \uc11c\ube44\uc2a4 \uadf8\ub8f9\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc628\ub77c\uc778 \uc2e0\ubb38 \uad11\uace0 \uc11c\ube44\uc2a4\uc758 \uacbd\uc6b0, \uad11\uace0 \uc11c\ube44\uc2a4 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uc810\uc740 \uc591 \ub2f9\uc0ac\uc790 \uac04 \ub370\uc774\ud130 \ub300\uc870\uac00 \uc644\ub8cc\ub41c \uc2dc\uc810\uacfc \ub3d9\uc77c\ud558\uc9c0\ub9cc, \uc11c\ube44\uc2a4\uac00 \uc81c\uacf5\ub41c \ub2ec\uc758 \ub2e4\uc74c \ub2ec 7\uc77c \uc774\ub0b4 \ub610\ub294 \ud569\uc758\ub41c \uae30\uac04 \uc885\ub8cc \ud6c4 7\uc77c \uc774\ub0b4\uc5d0 \ubc1c\ud589\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud154\ub808\ube44\uc804 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc6d0\uce59\uacfc \uc644\uc804\ud788 \uc77c\uce58\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ubc95\ub839 254\/2026\/ND-CP\uac00 \ub300\uc911\ub9e4\uccb4\uc5d0\uc11c \uc790\uc8fc \ubc1c\uc0dd\ud558\ub294 \uad11\uace0 \uc11c\ube44\uc2a4 \uc720\ud615\uc5d0 \ub300\ud55c \ucc98\ub9ac \ubc29\uc2dd\uc744 \ud1b5\uc77c\ud654\ud558\uc5ec \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\uc640 \uad11\uace0 \uc11c\ube44\uc2a4 \uc774\uc6a9\uc790 \ubaa8\ub450\uc758 \ud604\uae08 \ud750\ub984 \ubc0f \ubbf8\uc218\uae08 \uad00\ub9ac\ub97c \uc6a9\uc774\ud558\uac8c \ud55c\ub2e4\ub294 \uac83\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/\">\uc1a1\uc7a5\uc740 \ubc95\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub77c \ubc1c\ud589\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_ky_quy_uoc_trong_xuat_hoa_don_dich_vu_quang_cao\"><\/span><b>\uad11\uace0 \uc11c\ube44\uc2a4 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc \uad00\ub840\uc801\uc778 \uae30\uac04 \uac1c\ub150.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad11\uace0 \uc11c\ube44\uc2a4 \uccad\uad6c \uc2dc\uc810\uc744 \uc774\ud574\ud560 \ub54c \uc911\uc694\ud55c \uac1c\ub150\uc740 \ud569\uc758\ub41c \uae30\uac04\uc785\ub2c8\ub2e4. \ubc95\ub839 254\/2026\/ND-CP \uc81c9\uc870 4\ud56d (a)\ud638\uc5d0 \ub530\ub974\uba74:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\uc7ac\ud654 \ubc0f \uc6a9\uc5ed \uacf5\uae09\ub7c9 \uc0b0\uc815\uc744 \uc704\ud55c \ud569\uc758\ub41c \uae30\uac04\uc740 \uc7ac\ud654 \ub610\ub294 \uc6a9\uc5ed \ud310\ub9e4\uc790\uc640 \uad6c\ub9e4\uc790 \uac04\uc758 \ud569\uc758\uc5d0 \uadfc\uac70\ud569\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ud569\uc758 \uae30\uac04\uc740 \ubc95\uc73c\ub85c \uc815\ud574\uc9c4 \uace0\uc815\ub41c \uae30\uac04\uc774 \uc544\ub2c8\ub77c \uad11\uace0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\uc640 \uace0\uac1d \uc591\uce21\uc774 \uc0c1\ud638 \ud569\uc758\ud55c \uae30\uac04\uc774\uba70, \uc77c\ubc18\uc801\uc73c\ub85c \uad11\uace0 \uc11c\ube44\uc2a4 \uacc4\uc57d\uc11c\uc5d0 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uacc4\uc57d\uc11c\ub97c \uc791\uc131\ud558\uace0 \uac80\ud1a0\ud560 \ub54c \ud2b9\ubcc4\ud788 \uc8fc\uc758\ud574\uc57c \ud560 \uc0ac\ud56d\uc778\ub370, \ud569\uc758 \uae30\uac04\uc774 &quot;\ud569\uc758 \uae30\uac04 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 7\uc77c \uc774\ub0b4&quot;\ub77c\ub294 \uae30\ud55c \uacc4\uc0b0\uc758 \uc9c1\uc811\uc801\uc778 \uadfc\uac70\uac00 \ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_xac_dinh_thoi_diem_xuat_hoa_don_dich_vu_quang_cao\"><\/span><b>\uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud558\ub294 \uc2dc\uae30\ub97c \uacb0\uc815\ud558\ub294 \ubc29\ubc95\uc744 \uc124\uba85\ud558\ub294 \uc608\uc2dc\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704 \uaddc\uc815\uc744 \uc2e4\uc81c\ub85c \uc5b4\ub5bb\uac8c \uc801\uc6a9\ud558\ub294\uc9c0 \ub354 \uc798 \uc774\ud574\ud558\uae30 \uc704\ud574 MAN(Master Accountant Network)\uc744 \ud65c\uc6a9\ud55c \ub2e4\uc74c \ub450 \uac00\uc9c0 \uc2dc\ub098\ub9ac\uc624\ub97c \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc0c1\ud669 1: <\/b><span style=\"font-weight: 400;\">A\uc0ac\ub294 TV \uad11\uace0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub85c\uc11c 2026\ub144 8\uc6d4\uc5d0 B\uc0ac\uc640 \uad11\uace0 \ubc29\uc1a1 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uacc4\uc57d\uc744 \uccb4\uacb0\ud588\uc2b5\ub2c8\ub2e4. \uc591\uc0ac\ub294 2026\ub144 9\uc6d4 3\uc77c\uc5d0 \ub370\uc774\ud130 \uc815\uc0b0\uc744 \uc9c4\ud589\ud558\uace0, \uc815\uc0b0\uc744 \uc644\ub8cc\ud558\uae30\ub85c \ud569\uc758\ud588\uc2b5\ub2c8\ub2e4. \uaddc\uc815\uc5d0 \ub530\ub77c \uccad\uad6c\uc77c\uc740 2026\ub144 9\uc6d4 3\uc77c\uc774\uba70, \uc815\uc0b0 \uc644\ub8cc\uc77c\uc740 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc6d4\uc758 \ub2e4\uc74c \ub2ec 7\uc77c\uc778 2026\ub144 9\uc6d4 7\uc77c \uc774\ub0b4\ub85c \ud5c8\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc0c1\ud669 2:<\/b><span style=\"font-weight: 400;\"> \uc704\uc640 \uac19\uc740 A\uc0ac\uc640 B\uc0ac\uc758 \uacbd\uc6b0\uc5d0\uc11c, \ub370\uc774\ud130 \ub300\uc870 \uacfc\uc815\uc5d0 \ub300\ud55c \ubd84\uc7c1\uc73c\ub85c \uc778\ud574 \uc9c0\uc5f0\ub418\uc5b4 \uc591\uce21\uc774 2026\ub144 9\uc6d4 20\uc77c\uc5d0\uc57c \ud569\uc758\uc5d0 \ub3c4\ub2ec\ud588\ub2e4\uace0 \uac00\uc815\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0, A\uc0ac\ub294 \uad11\uace0 \uc11c\ube44\uc2a4 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30 \uad00\ub828 \uaddc\uc815\uc5d0 \ub530\ub77c \ub2a6\uc5b4\ub3c4 2026\ub144 9\uc6d4 7\uc77c\uae4c\uc9c0 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud558\uba70, \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30 \uad00\ub828 \uaddc\uc815\uc744 \uc704\ubc18\ud558\uc9c0 \uc54a\uae30 \uc704\ud574 \ub300\uc870 \uc791\uc5c5\uc774 \uc644\ub8cc\ub420 \ub54c\uae4c\uc9c0 \uae30\ub2e4\ub9b4 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud68c\uacc4 \ubd80\uc11c\uac00 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \ub530\ub77c\uc7a1\uc744 \uc790\uc6d0\uc774 \ubd80\uc871\ud55c \uacbd\uc6b0, \ud68c\uc0ac\ub294 \ub2e4\ub978 \ubc29\uc548\uc744 \uace0\ub824\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uace0\uc6a9\ud558\uae30<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc804\ubb38\uc131\uc740 \ubaa8\ub4e0 \uad11\uace0 \uc11c\ube44\uc2a4 \uccad\uad6c\uc11c\uac00 \uaddc\uc815\uc5d0 \ub530\ub77c \uc815\ud574\uc9c4 \uae30\ud55c \ub0b4\uc5d0 \uc791\uc131\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ud575\uc2ec \uc694\uc18c\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_phai_su_dung_hoa_don_dien_tu_doi_voi_dich_vu_quang_cao_so\"><\/span><b>\ub514\uc9c0\ud138 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud574 \uc804\uc790 \uccad\uad6c\uc11c\uac00 \ud544\uc694\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9406\" aria-describedby=\"caption-attachment-9406\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9406\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o s\u1ed1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Thoi-diem-xuat-hoa-don-dich-vu-quang-cao-va-nhung-truong-hop-ngoai-le-doi-voi-dich-vu-quang-cao-so-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9406\" class=\"wp-caption-text\">\uad11\uace0 \uc11c\ube44\uc2a4 \uccad\uad6c \uc2dc\uc810 \ubc0f \ub514\uc9c0\ud138 \uad11\uace0 \uc11c\ube44\uc2a4 \uad00\ub828 \uc608\uc678 \uc0ac\ud56d.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704\uc5d0\uc11c \ubd84\uc11d\ud55c \ubc14\uc640 \uac19\uc774 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud558\ub294 \ud154\ub808\ube44\uc804 \uad11\uace0 \ubc0f \uc628\ub77c\uc778 \uc2e0\ubb38 \uad11\uace0 \uc11c\ube44\uc2a4 \uc678\uc5d0\ub3c4, \ud574\ub2f9 \ubc95\ub839\uc740 \uc804\uc790 \uc1a1\uc7a5\uc774 \uc694\uad6c\ub418\uc9c0 \uc54a\ub294 \uba87 \uac00\uc9c0 \uc608\uc678 \uc0ac\ud56d\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 254\/2026\/ND-CP \uc81c7\uc870 2\ud56d\uc5d0 \ub530\ub77c \ub2e4\uc74c\uc758 \uacbd\uc6b0\ub294 \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9 \uc758\ubb34\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \uc784\ub300 \ud65c\ub3d9\uc73c\ub85c \uc18c\ub4dd\uc744 \uc5bb\ub294 \uac00\uacc4 \uc0ac\uc5c5\uccb4 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uccb4; \ud574\uc678 \uae30\uad00 \ubc0f \uac1c\uc778\uc5d0\uac8c \uc5d4\ud130\ud14c\uc778\uba3c\ud2b8, \ube44\ub514\uc624 \uac8c\uc784, \ub514\uc9c0\ud138 \uc601\ud654, \ub514\uc9c0\ud138 \uc0ac\uc9c4, \ub514\uc9c0\ud138 \uc74c\uc545 \ubc0f \ub514\uc9c0\ud138 \uad11\uace0\uc640 \uad00\ub828\ub41c \ub514\uc9c0\ud138 \ucf58\ud150\uce20 \uc81c\ud488 \ubc0f \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uc5ec \uc5bb\ub294 \uc18c\ub4dd.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ud574\uc678 \uae30\uc5c5 \ubc0f \uac1c\uc778\uc744 \ub300\uc0c1\uc73c\ub85c \ub514\uc9c0\ud138 \uad11\uace0 \ud65c\ub3d9\uc744 \ud1b5\ud574 \uc18c\ub4dd\uc744 \uc5bb\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \uc804\uc790 \uc601\uc218\uc99d \ubc1c\ud589\uc774 \uc758\ubb34\uac00 \uc544\ub2d9\ub2c8\ub2e4. \uc774\ub294 \ub514\uc9c0\ud138 \uad11\uace0 \ubd84\uc57c, \ud2b9\ud788 \ud574\uc678 \uad11\uace0 \ud50c\ub7ab\ud3fc\uc744 \ud1b5\ud574 \uc18c\ub4dd\uc744 \uc5bb\ub294 \ub9ce\uc740 \uc0ac\uc5c5\uc790\ub4e4\uc774 \uad6d\ub0b4 \uad11\uace0 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uae30\uc5c5\uc5d0 \uc801\uc6a9\ub418\ub294 \uc601\uc218\uc99d \ubc1c\ud589 \uc758\ubb34\uc640 \ud63c\ub3d9\ud558\uc9c0 \uc54a\ub3c4\ub85d \ubc18\ub4dc\uc2dc \uc774\ud574\ud574\uc57c \ud560 \uc911\uc694\ud55c \uc608\uc678 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\ub9cc, \uc774 \uba74\uc81c\ub294 \ud574\uc678 \uae30\uad00\uc774\ub098 \uac1c\uc778\uc744 \uace0\uac1d\uc73c\ub85c \ud558\ub294 \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uc5d0\uac8c\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4. \uad11\uace0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uac70\ub098 \uad6d\ub0b4 \uace0\uac1d\uc5d0\uac8c \uad11\uace0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uad6d\ub0b4 \uc0ac\uc5c5\uc790 \ubc0f \uae30\uad00\uc740 \uc704\uc758 \ud56d\ubaa9\uc5d0\uc11c \uc81c\uc2dc\ub41c \uad11\uace0 \uc11c\ube44\uc2a4 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30 \uad00\ub828 \uaddc\uc815\uc744 \uc644\uc804\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_va_trach_nhiem_cua_nguoi_kinh_doanh_dich_vu_quang_cao\"><\/span><b>\uad11\uace0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc758 \uad8c\ub9ac\uc640 \ucc45\uc784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub974\uba74 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Luat-Quang-cao-2012-142541.aspx\" target=\"_blank\" rel=\"noopener\">2012\ub144 \uad11\uace0\ubc95 \uc81c13\uc870<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uad11\uace0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uad8c\ub9ac\ub97c \ubcf4\uc720\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad11\uace0 \uc11c\ube44\uc2a4 \uc0ac\uc5c5\uc758 \ud615\ud0dc\uc640 \uc218\ud589 \ubc29\uc2dd\uc744 \uacb0\uc815\ud558\ub294 \uac83;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad11\uace0\uc8fc\ub294 \uad11\uace0 \ub300\uc0c1 \uc870\uc9c1, \uac1c\uc778, \uc81c\ud488, \uc0c1\ud488 \ub610\ub294 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc9c4\uc2e4\ud558\uace0 \uc815\ud655\ud55c \uc815\ubcf4\uc640 \uad11\uace0 \uc870\uac74\uacfc \uad00\ub828\ub41c \uad00\ub828 \ubb38\uc11c\ub97c \uc81c\uacf5\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\uc5ed \uad11\uace0 \uacc4\ud68d \uc218\ub9bd \uacfc\uc815\uc5d0 \ucc38\uc5ec\ud558\uc5ec \uc758\uacac\uc744 \uc81c\uc2dc\ud558\uace0, \uc9c0\uc5ed \uad11\uace0 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uc625\uc678 \uad11\uace0 \uacc4\ud68d\uc5d0 \uad00\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ubc1b\uc73c\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad11\uace0 \uc81c\ud488 \ud3c9\uac00 \uc758\ub8b0.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uad8c\ub9ac\uc5d0\ub294 \uc138\ubc95 \ubc0f \ud68c\uacc4\ubc95\uc5d0 \uaddc\uc815\ub41c \uc1a1\uc7a5 \ubc0f \uc11c\ub958 \uad00\ub828 \ubaa8\ub4e0 \uc758\ubb34\ub97c \uc774\ud589\ud574\uc57c \ud558\ub294 \uc0c1\uc751\ud558\ub294 \ucc45\uc784\uc774 \ub530\ub985\ub2c8\ub2e4. \ud2b9\ud788, \uad11\uace0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uc11c\ube44\uc2a4 \ud310\ub9e4\uc790\ub85c\uc11c \ubc1c\ud589\ub41c \uc1a1\uc7a5\uc758 \uc815\ud655\uc131\uc5d0 \ub300\ud55c \ubc95\uc801 \ucc45\uc784\uc744 \uc9c0\uba70, \ubc95\ub839 254\/2026\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \uad11\uace0 \uc11c\ube44\uc2a4 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30 \uad00\ub828 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uad8c\ub9ac\uc640 \uc758\ubb34\ub97c \ubaa8\ub450 \uc774\ud574\ud558\uba74 \uad11\uace0 \uc11c\ube44\uc2a4 \uc0ac\uc5c5\uc740 \ud569\ubc95\uc801\uc73c\ub85c \uc6b4\uc601\ud558\uace0 \uc0ac\uc5c5 \uc6b4\uc601 \uc911 \uc138\uae08 \ubc0f \uc1a1\uc7a5 \uad00\ub828 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_khi_xuat_hoa_don_dich_vu_quang_cao_de_tranh_sai_sot\"><\/span><b>\uad11\uace0 \uc11c\ube44\uc2a4 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc720\uc758\ud574\uc57c \ud560 \uba87 \uac00\uc9c0 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704\uc758 \ubc95\uaddc\uc5d0 \ub530\ub77c \ubbf8\ub514\uc5b4 \ubc0f \uad11\uace0 \ud68c\uc0ac\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uad11\uace0 \uc11c\ube44\uc2a4 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30\ub97c \uc815\ud655\ud558\uac8c \uc900\uc218\ud558\uace0 \uc138\uae08 \uc815\uc0b0 \uc2dc \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\uc2e0 \ub9c8\uac10\uc77c\uc744 \uba74\ubc00\ud788 \ud655\uc778\ud558\uc2ed\uc2dc\uc624. \ub370\uc774\ud130 \ub300\uc870 \uc791\uc5c5\uc774 \uc544\uc9c1 \uc644\ub8cc\ub418\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4, \uae30\uc5c5\uc740 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc6d4\uc758 \ub2e4\uc74c \ub2ec 7\uc77c\uae4c\uc9c0 \ub610\ub294 \ud569\uc758\ub41c \uae30\uac04 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 7\uc77c \uc774\ub0b4\uc5d0 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc758\ubb34\uc801\uc778 \ub9c8\uac10\uc77c\uc774\uba70, \uae30\uc5c5\uc740 \ub370\uc774\ud130 \ub300\uc870 \uc791\uc5c5\uc774 \uc644\ub8cc\ub418\uc9c0 \uc54a\uc558\ub2e4\ub294 \uc774\uc720\ub85c \uccad\uad6c\uc11c \ubc1c\ud589\uc744 \uc774 \uae30\ud55c \uc774\ud6c4\ub85c \ubbf8\ub8f0 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc57d\uc11c\uc5d0 \uccad\uad6c \uae30\uac04\uc744 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ud558\uc2ed\uc2dc\uc624. \uccad\uad6c \uae30\uac04\uc740 \uc591 \ub2f9\uc0ac\uc790\uc758 \uc0c1\ud638 \ud569\uc758\uc5d0 \ub530\ub77c \uacb0\uc815\ub418\ubbc0\ub85c, \uae30\uc5c5\uc740 \uad11\uace0 \uc11c\ube44\uc2a4 \uacc4\uc57d\uc11c\uc5d0 \uc774\ub97c \uba85\ud655\ud558\uac8c \uba85\uc2dc\ud558\uc5ec \uccad\uad6c\uc77c\uc744 \uacb0\uc815\ud558\ub294 \ud655\uc2e4\ud55c \ubc95\uc801 \uadfc\uac70\ub97c \ub9c8\ub828\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad11\uace0 \uc11c\ube44\uc2a4 \uc720\ud615 \uad6c\ubd84: \ubaa8\ub4e0 \uad11\uace0 \uc11c\ube44\uc2a4\uac00 \ubc95\ub839 254\/2026\/ND-CP \uc81c9\uc870 4\ud56d (a)\ud638\uc5d0 \ub530\ub978 \ub370\uc774\ud130 \uc870\uc815 \uba54\ucee4\ub2c8\uc998\uc758 \uc801\uc6a9\uc744 \ubc1b\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc774 \uaddc\uc815\uc740 \uae30\uc5c5 \ubc0f \ub2e8\uccb4 \uace0\uac1d\uc5d0\uac8c \uc815\uae30 \uacc4\uc57d\uc73c\ub85c \ud310\ub9e4\ub418\ub294 \ud154\ub808\ube44\uc804 \uad11\uace0 \uc11c\ube44\uc2a4\uc640 \uc628\ub77c\uc778 \uc2e0\ubb38 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774 \ubaa9\ub85d\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc740 \ub2e4\ub978 \uad11\uace0 \uc11c\ube44\uc2a4\uc758 \uacbd\uc6b0, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc11c\ube44\uc2a4 \uc644\ub8cc \uc2dc\uc810\uc5d0 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \uc77c\ubc18 \uc6d0\uce59\uc744 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\uc678 \ubc95\uc778\uc5d0 \ub514\uc9c0\ud138 \uad11\uace0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uac1c\uc778 \ubc0f \uc0ac\uc5c5\uccb4\uc5d0 \ub300\ud55c \uc720\uc758\uc0ac\ud56d: 254\/2026\/ND-CP \uc2dc\ud589\ub839 \uc81c7\uc870 2\ud56d\uc5d0 \ub530\ub77c \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9 \uc758\ubb34\uac00 \uba74\uc81c\ub418\ub294 \uc0ac\uc5c5\uccb4 \ub610\ub294 \uac1c\uc778\uc740 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc694\uccad \uc2dc \uc124\uba85 \uc790\ub8cc\ub85c \uc81c\ucd9c\ud560 \uc218 \uc788\ub3c4\ub85d \uace0\uac1d\uc774 \ud574\uc678\uc5d0 \uc18c\uc7ac\ud55c \uc870\uc9c1 \ub610\ub294 \uac1c\uc778\uc784\uc744 \uc99d\uba85\ud558\ub294 \ubaa8\ub4e0 \uae30\ub85d \ubc0f \uc11c\ub958\ub97c \uc644\ube44\ud558\uc5ec \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc73c\ub85c \ub0b4\ubd80 \uccad\uad6c \ud504\ub85c\uc138\uc2a4\ub97c \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624. \uae30\uc5c5\uc740 \ub0b4\ubd80 \ud1b5\uc81c \uc808\ucc28\ub97c \uc218\ub9bd\ud558\uace0 \ud68c\uacc4 \ubc0f \uc601\uc5c5 \ubd80\uc11c\uc5d0 \uc870\uc815 \uc9c4\ud589 \uc0c1\ud669\uc744 \ubaa8\ub2c8\ud130\ub9c1\ud558\uace0 \uccad\uad6c\uc11c \ub9c8\uac10\uc77c\uc744 \ub193\uce58\uc9c0 \uc54a\ub3c4\ub85d \uad6c\uccb4\uc801\uc778 \ucc45\uc784\uc744 \ubd80\uc5ec\ud574\uc57c \ud569\ub2c8\ub2e4. \uac70\ub798\ub7c9\uc774 \ub9ce\uace0 \uc5ec\ub7ec \uace0\uac1d\uacfc\uc758 \ucc44\ubb34 \uc870\uc815\uc744 \ub3d9\uc2dc\uc5d0 \ucc98\ub9ac\ud574\uc57c \ud558\ub294 \uae30\uad00\uc758 \uacbd\uc6b0 \uc2dc\uc2a4\ud15c \uc0ac\uc6a9\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"> \uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uacfc \uac19\uc740 \uc804\ubb38\uc801\uc774\uace0 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \ubd80\uc11c\ub97c \ud1b5\ud574 \ub300\uc870 \ubc0f \uc1a1\uc7a5 \ubc1c\ud589 \uae30\ud55c \ud504\ub85c\uc138\uc2a4\ub97c \uba74\ubc00\ud788 \ubaa8\ub2c8\ud130\ub9c1\ud558\uc5ec \uae30\ud55c \uad00\ub828 \uc624\ub958 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc694\uc57d\ud558\uc790\uba74, 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ubc95\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub77c, \ud574\uc678 \uae30\uc5c5 \ubc0f \uac1c\uc778\uc744 \ub300\uc0c1\uc73c\ub85c \ub514\uc9c0\ud138 \uad11\uace0 \uc218\uc775\uc744 \uc62c\ub9ac\ub294 \uc0ac\uc5c5\uc790\ub97c \uc81c\uc678\ud55c \ubaa8\ub4e0 \uad11\uace0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \uc804\uc790 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \ud2b9\ud788, \ud154\ub808\ube44\uc804 \ubc0f \uc628\ub77c\uc778 \uc2e0\ubb38 \uad11\uace0 \uc11c\ube44\uc2a4\uc758 \uacbd\uc6b0, \uc0ac\uc5c5\uc790\ub294 \ub370\uc774\ud130 \ub300\uc870 \ubc29\uc2dd\uc744 \uc801\uc6a9\ud560 \uc218 \uc788\uc9c0\ub9cc, \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc6d4\uc758 \ub2e4\uc74c \ub2ec 7\uc77c\uae4c\uc9c0 \ub610\ub294 \uace0\uac1d\uacfc \ud569\uc758\ud55c \uae30\uac04 \ub9cc\ub8cc\uc77c\ub85c\ubd80\ud130 7\uc77c \uc774\ub0b4\uc5d0 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uaddc\uc815\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \uad11\uace0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uae30\uc5c5 \ubc0f \uac1c\uc778\uc740 \uacc4\uc57d, \ucc44\ubb34 \uc870\uc815 \uc808\ucc28 \ubc0f \ub0b4\ubd80 \uccad\uad6c \ud504\ub85c\uc138\uc2a4\ub97c \uc801\uadf9\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uace0 \uad00\ub828 \ubc95\ub960 \ubb38\uc11c\ub97c \uc815\uae30\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud558\uc5ec \ubd88\ud544\uc694\ud55c \uc624\ub958\ub97c \ubc29\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uaddc\uc815\uc744 \uadc0\uc0ac\uc758 \uad6c\uccb4\uc801\uc778 \uc0ac\uc5c5 \uc0c1\ud669\uc5d0 \uc5b4\ub5bb\uac8c \uc801\uc6a9\ud574\uc57c \ud560\uc9c0 \uc5ec\uc804\ud788 \ud655\uc2e0\uc774 \uc11c\uc9c0 \uc54a\ub294\ub2e4\uba74, \ub2e4\uc74c\uc744 \ucc38\uace0\ud558\uc2ed\uc2dc\uc624. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc138\uc694.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc0c1\uc138\ud55c \uc9c0\uc6d0\uacfc \uc870\uc5b8\uc774 \ud544\uc694\ud558\uac70\ub098, \uc815\uae30\uc801\uc778 \uc815\uc0b0\uc774 \ud544\uc694\ud55c \ubcf5\uc7a1\ud55c \uad11\uace0 \uacc4\uc57d\uc774 \ub9ce\uc740 \ub300\uae30\uc5c5\uc758 \uacbd\uc6b0, \uc774 \uc194\ub8e8\uc158\uc774 \uc801\ud569\ud569\ub2c8\ub2e4...<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-truong\/\"> \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\ub97c \uace0\uc6a9\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ub610\ud55c \uccad\uad6c\uc11c \ubc1c\ud589 \uacfc\uc815\uacfc \uc138\uae08 \uc900\uc218 \uc5ec\ubd80\ub97c \uc885\ud569\uc801\uc73c\ub85c \ubaa8\ub2c8\ud130\ub9c1\ud558\ub294 \ub370\uc5d0\ub3c4 \uc720\uc6a9\ud55c \uc635\uc158\uc785\ub2c8\ub2e4.<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/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>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_thoi_diem_xuat_hoa_don_dich_vu_quang_cao\"><\/span><b>\uad11\uace0 \uc11c\ube44\uc2a4 \ube44\uc6a9 \uccad\uad6c \uc2dc\uae30\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_quang_cao_co_phai_xuat_hoa_don_khong\"><\/span><b>\uad11\uace0 \uc11c\ube44\uc2a4 \uc774\uc6a9 \uc2dc \uccad\uad6c\uc11c \ubc1c\ud589\uc774 \ud544\uc218\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc608. \uc2dc\ud589\ub839 254\/2026\/ND-CP \uc81c4\uc870 1\ud56d\uc5d0 \ub530\ub974\uba74, \uad11\uace0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \ud310\ub9e4\uc790\ub294 \ud574\ub2f9 \uc11c\ube44\uc2a4\uac00 \ud310\ucd09, \uc120\ubb3c, \uae30\ubd80 \ub610\ub294 \ub0b4\ubd80 \uc18c\ube44 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uad6c\ub9e4\uc790\uc5d0\uac8c \uc804\uc790 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e4\ub9cc, \ubcf8 \uc2dc\ud589\ub839 \uc81c7\uc870\uc5d0 \ub530\ub77c \uc804\uc790 \uccad\uad6c\uc11c \ubc1c\ud589\uc774 \uba74\uc81c\ub418\ub294 \uacbd\uc6b0\ub294 \uc608\uc678\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_truyen_hinh_la_khi_nao\"><\/span><b>\ud154\ub808\ube44\uc804 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c\ub294 \uc5b8\uc81c \ubc1c\ud589\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc591 \ub2f9\uc0ac\uc790 \uac04\uc758 \ub370\uc774\ud130 \ub300\uc870\uac00 \uc644\ub8cc\ub418\ub294 \uc2dc\uc810\uc744 \uc758\ubbf8\ud558\uc9c0\ub9cc, \uc11c\ube44\uc2a4\uac00 \uc81c\uacf5\ub41c \ub2ec\uc758 \ub2e4\uc74c \ub2ec 7\uc77c \uc774\ub0b4 \ub610\ub294 \ud569\uc758\ub41c \uae30\uac04 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 7\uc77c \uc774\ub0b4\uc5d0 \uc644\ub8cc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dich_vu_quang_cao_tren_bao_dien_tu_co_giong_quang_cao_truyen_hinh_khong\"><\/span><b>\uc628\ub77c\uc778 \uc2e0\ubb38 \uad11\uace0 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uccad\uad6c \uc2dc\uae30\ub294 \ud154\ub808\ube44\uc804 \uad11\uace0\uc640 \ub3d9\uc77c\ud55c\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub124. \uc628\ub77c\uc778 \uc2e0\ubb38 \uad11\uace0 \uc11c\ube44\uc2a4\ub294 \ubc95\ub839 254\/2026\/ND-CP \uc81c9\uc870 4\ud56d (a)\ud638\uc5d0 \ub530\ub77c \ud154\ub808\ube44\uc804 \uad11\uace0 \uc11c\ube44\uc2a4\uc640 \ub3d9\uc77c\ud55c \ubc94\uc8fc\ub85c \ubd84\ub958\ub418\ubbc0\ub85c \ub3d9\uc77c\ud55c \uc6d0\uce59\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc989, \uccad\uad6c\uc11c\ub294 \ub370\uc774\ud130 \ub300\uc870 \uc644\ub8cc \uc2dc\uc810, \ub2a6\uc5b4\ub3c4 \ub2e4\uc74c \ub2ec 7\uc77c \uc774\ub0b4 \ub610\ub294 \uacc4\uc57d \uae30\uac04 \uc885\ub8cc \ud6c4 7\uc77c \uc774\ub0b4\uc5d0 \ubc1c\ud589\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_chua_doi_soat_xong_du_lieu_doanh_nghiep_co_duoc_cho_den_khi_doi_soat_xong_moi_xuat_hoa_don_khong\"><\/span><b>\ub370\uc774\ud130 \ub300\uc870 \uc791\uc5c5\uc774 \uc544\uc9c1 \uc644\ub8cc\ub418\uc9c0 \uc54a\uc740 \uacbd\uc6b0, \uae30\uc5c5\uc740 \ub300\uc870 \uc791\uc5c5\uc774 \uc644\ub8cc\ub420 \ub54c\uae4c\uc9c0 \uae30\ub2e4\ub838\ub2e4\uac00 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/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;\">\uc544\ub2c8\uc694. \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \ub9c8\uac10\uc77c\uc740 \ub2e4\uc74c \ub2ec 7\uc77c \uc774\ub0b4 \ub610\ub294 \ud569\uc758\ub41c \uae30\uac04 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 7\uc77c \uc774\ub0b4\uc785\ub2c8\ub2e4. \uc815\uc0b0\uc774 \uc544\uc9c1 \uc644\ub8cc\ub418\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \uae30\uc5c5\uc740 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30 \uad00\ub828 \uaddc\uc815\uc744 \uc704\ubc18\ud558\uc9c0 \uc54a\uc73c\ub824\uba74 \uc774 \ub9c8\uac10\uc77c\uae4c\uc9c0 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_quang_cao_khong_thuoc_nhom_quang_cao_truyen_hinh_hay_bao_dien_tu_thi_xac_dinh_thoi_diem_xuat_hoa_don_the_nao\"><\/span><b>\ud154\ub808\ube44\uc804 \uad11\uace0\ub098 \uc628\ub77c\uc778 \uc2e0\ubb38 \uad11\uace0 \ubc94\uc8fc\uc5d0 \uc18d\ud558\uc9c0 \uc54a\ub294 \uad11\uace0 \uc11c\ube44\uc2a4\uc758 \uacbd\uc6b0, \uccad\uad6c\uc11c \ubc1c\ud589\uc77c\uc740 \uc5b4\ub5bb\uac8c \uacb0\uc815\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 254\/2026\/ND-CP \uc81c9\uc870 4\ud56d (a)\ud638\uc5d0 \ub530\ub978 \uc815\uc0b0 \uba54\ucee4\ub2c8\uc998 \uc801\uc6a9 \ub300\uc0c1 \ubaa9\ub85d\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc740 \uad11\uace0 \uc11c\ube44\uc2a4\uc758 \uacbd\uc6b0, \uc0ac\uc5c5\uc790\ub294 \ub300\uae08 \uc218\ub839 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc644\ub8cc \uc2dc\uc810\uc744 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc73c\ub85c \ud558\ub294 \uc77c\ubc18 \uc6d0\uce59\uc744 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o l\u00e0 v\u1ea5n \u0111\u1ec1 kh\u00f4ng \u00edt k\u1ebf to\u00e1n vi\u00ean c\u00f2n l\u00fang t\u00fang khi x\u1eed l\u00fd, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng qu\u1ea3ng c\u00e1o ph\u00e1t sinh li\u00ean t\u1ee5c theo th\u00e1ng, theo chi\u1ebfn d\u1ecbch. Theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o thu\u1ed9c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9404,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9403","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\/9403","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=9403"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9403\/revisions"}],"predecessor-version":[{"id":9407,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9403\/revisions\/9407"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9404"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9403"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9403"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}