{"id":9493,"date":"2026-08-04T15:40:18","date_gmt":"2026-08-04T08:40:18","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9493"},"modified":"2026-08-05T14:54:38","modified_gmt":"2026-08-05T07:54:38","slug":"nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/","title":{"rendered":"\ud68c\ub78c 91\/2026\uc5d0 \ub530\ub978 \uc624\ub958 \uc1a1\uc7a5 \ucc98\ub9ac \uc6d0\uce59"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\ubd80\ub294 \ucd5c\uadfc \ud68c\ub78c 91\/2026\uc5d0 \uba85\uc2dc\ub41c \uc624\ub958 \uccad\uad6c\uc11c \ucc98\ub9ac \uc6d0\uce59\uc744 \uc0c1\uc138\ud788 \uc124\uba85\ud588\uc2b5\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-91-2026-tt-btc-quy-dinh-luat-quan-ly-thue-va-hoa-don-dien-tu-439780-d1.html\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 91\/2026\/TT-BTC \uc81c10\uc870<\/a><\/span><\/strong><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uacf5\uc2dd\uc801\uc73c\ub85c \uc2dc\ud589\ub418\uba70, \uad6c\uccb4\uc801\uc778 \uc9c0\uce68\uc740 \ucd94\ud6c4 \uc81c\uacf5\ub420 \uc608\uc815\uc785\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216541&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"noopener\">2025\ub144 \uc138\ubb34\ud589\uc815\ubc95<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/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;\">\ub530\ub77c\uc11c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc624\ub958\uc758 \uc2ec\uac01\ub3c4\uc5d0 \ub530\ub77c \uc1a1\uc7a5 \uc7ac\ubc1c\ud589 \uc5c6\uc774 \ud1b5\uc9c0\uc11c(\uc591\uc2dd 04\/SS-H\u0110\u0110T)\ub9cc \ubc1c\uc1a1\ud558\uba74 \ub420 \uc218\ub3c4 \uc788\uace0, \uc720\ud6a8\uc131 \ud655\ubcf4\ub97c \uc704\ud574 \uc815\ud655\ud55c \uc808\ucc28\uc5d0 \ub530\ub77c \uc870\uc815 \uc1a1\uc7a5\uc774\ub098 \ub300\uccb4 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ucd5c\uc2e0 \ubc95\uaddc\ub97c \ubc14\ud0d5\uc73c\ub85c \ucc98\ub9ac\ud574\uc57c \ud560 11\uac00\uc9c0 \uc0ac\ub840\ub97c \uc815\ub9ac\ud558\uc5ec \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc640 \uae30\uc5c5\uc774 \uc138\uae08 \uc2e0\uace0 \ubc0f \uc815\uc0b0 \uc2dc \uaddc\uc815\uc744 \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud558\uace0 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Thong_tu_912026TT-BTC_quy_dinh_gi_ve_xu_ly_hoa_don_sai_sot\" >\ud68c\ub78c 91\/2026\/TT-BTC\ub294 \uc624\ub958\uac00 \uc788\ub294 \uc1a1\uc7a5 \ucc98\ub9ac\uc640 \uad00\ub828\ud558\uc5ec \uc5b4\ub5a4 \ub0b4\uc6a9\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\uae4c?<\/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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Tong_hop_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026_theo_tung_truong_hop\" >\ud68c\ub78c 91\/2026\uc5d0 \ub530\ub978 \uc624\ub958 \uccad\uad6c\uc11c \ucc98\ub9ac \uc6d0\uce59 \uc694\uc57d (\uc0ac\ub840\ubcc4 \ubd84\ub958).<\/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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_sai_ten_dia_chi_nguoi_mua_hoac_noi_dung_khac_khong_sai_ma_so_thue_tien_thue_thue_suat_hang_hoa\" >\uad6c\ub9e4\uc790 \uc774\ub984, \uc8fc\uc18c \ub610\ub294 \uae30\ud0c0 \uc138\ubd80 \uc815\ubcf4\uac00 \uc798\ubabb\ub41c \uacbd\uc6b0 (\ub2e8, \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638, \uc138\uc561, \uc138\uc728 \ub610\ub294 \uc0c1\ud488 \uc815\ubcf4\ub294 \uc798\ubabb\ub41c \uacbd\uc6b0\uac00 \uc544\ub2d8).<\/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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_sai_ma_so_thue_ten_hang_hoa_dich_vu_don_gia_so_luong_thue_suat_tien_thue\" >\uc138\uae08 \ucf54\ub4dc, \uc81c\ud488\/\uc11c\ube44\uc2a4\uba85, \ub2e8\uac00, \uc218\ub7c9, \uc138\uc728 \ub610\ub294 \uc138\uc561\uc5d0 \uc624\ub958\uac00 \uc788\ub294 \uacbd\uc6b0.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Cach_ghi_noi_dung_khi_lap_hoa_don_dieu_chinh_hoa_don_thay_the\" >\uc870\uc815 \uccad\uad6c\uc11c \ubc0f \ub300\uccb4 \uccad\uad6c\uc11c \uc791\uc131 \uc2dc \ub0b4\uc6a9 \uc791\uc131 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Xu_ly_khi_nhieu_hoa_don_cua_cung_mot_nguoi_mua_sai_cung_mot_noi_dung_trong_thang\" >\ud55c \ub2ec \uc548\uc5d0 \ub3d9\uc77c \uad6c\ub9e4\uc790\ub85c\ubd80\ud130 \ubc1c\ud589\ub41c \uc5ec\ub7ec \uc1a1\uc7a5\uc5d0 \ub3d9\uc77c\ud55c \uc624\ub958 \uc815\ubcf4\uac00 \ud3ec\ud568\ub41c \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Thu_tuc_truoc_khi_dieu_chinh_thay_the_doi_voi_nguoi_mua_la_to_chuc_doanh_nghiep_ho_hoac_ca_nhan_kinh_doanh\" >\uc870\uc9c1, \uae30\uc5c5, \uac00\uad6c \ub610\ub294 \uac1c\uc778 \uc0ac\uc5c5\uc790 \ub4f1 \uad6c\ub9e4\uc790\uc758 \uacbd\uc6b0, \uc870\uc815 \ub610\ub294 \uad50\uccb4\ub97c \uc9c4\ud589\ud558\uae30 \uc804\uc5d0 \ub530\ub77c\uc57c \ud560 \uc808\ucc28\uc785\ub2c8\ub2e4.<\/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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Ke_khai_thue_sau_khi_xu_ly_hoa_don_sai_sot\" >\uc798\ubabb\ub41c \uc1a1\uc7a5\uc744 \uc218\uc815\ud55c \ud6c4 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud569\ub2c8\ub2e4.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_tra_lai_toan_bo_hoac_mot_phan_hang_hoa_dich_vu\" >\uc0c1\ud488 \ub610\ub294 \uc11c\ube44\uc2a4\uc758 \uc804\ubd80 \ub610\ub294 \uc77c\ubd80\ub97c \ubc18\ud658\ud558\ub294 \uacbd\uc6b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_chiet_khau_thuong_mai_xac_dinh_sau_khi_xuat_hoa_don\" >\uac70\ub798 \ud560\uc778\uc740 \uc1a1\uc7a5 \ubc1c\ud589 \ud6c4\uc5d0 \uacb0\uc815\ub429\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Luu_y_ve_viec_thieu_ghi_chu_tren_hoa_don_dieu_chinh_thay_the\" >\uc870\uc815\/\uad50\uccb4 \uccad\uad6c\uc11c\uc5d0 \uba54\ubaa8\uac00 \ub204\ub77d\ub41c \uc810\uc5d0 \ub300\ud55c \ucc38\uace0 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Xu_ly_khi_hoa_don_dieu_chinh_hoa_don_thay_the_khi_tiep_tuc_phat_hien_sai_sot\" >\ucd94\uac00 \uc624\ub958\uac00 \ubc1c\uacac\ub420 \uacbd\uc6b0 \uc870\uc815 \uccad\uad6c\uc11c \ubc0f \ub300\uccb4 \uccad\uad6c\uc11c\ub97c \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Vi_sao_can_nam_ro_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\" >\ud68c\ub78c 91\/2026\uc5d0 \ub530\ub978 \uc624\ub958 \uccad\uad6c\uc11c \ucc98\ub9ac \uc6d0\uce59\uc744 \uc774\ud574\ud558\ub294 \uac83\uc774 \uc65c \uc911\uc694\ud55c\uac00\uc694?<\/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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Mot_so_luu_y_thuc_te_khi_ap_dung_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\" >\ud68c\ub78c 91\/2026\uc5d0 \ub530\ub978 \uc624\ub958 \uccad\uad6c\uc11c \ucc98\ub9ac \uc6d0\uce59 \uc801\uc6a9\uc5d0 \uad00\ud55c \uba87 \uac00\uc9c0 \uc2e4\ubb34\uc801\uc778 \ucc38\uace0 \uc0ac\ud56d.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Ket_luan_va_khuyen_nghi\" >\uacb0\ub860 \ubc0f \uad8c\uace0\uc0ac\ud56d<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Cau_hoi_thuong_gap_ve_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\" >\ud68c\ub78c 91\/2026\uc5d0 \ub530\ub978 \uc624\ub958 \uccad\uad6c\uc11c \ucc98\ub9ac \uc6d0\uce59\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-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Hoa_don_sai_ten_dia_chi_nguoi_mua_co_bat_buoc_phai_lap_lai_khong\" >\uad6c\ub9e4\uc790 \uc774\ub984\uc774\ub098 \uc8fc\uc18c\uac00 \uc798\ubabb\ub41c \uc1a1\uc7a5\uc744 \uc7ac\ubc1c\ud589\ud558\ub294 \uac83\uc774 \uc758\ubb34\uc801\uc778\uac00\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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Sai_ma_so_thue_tren_hoa_don_thi_xu_ly_the_nao\" >\uc1a1\uc7a5\uc5d0 \uae30\uc7ac\ub41c \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638\uac00 \uc798\ubabb\ub41c \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \ud574\uc57c \ud558\ub098\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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Nen_chon_lap_hoa_don_dieu_chinh_hay_hoa_don_thay_the\" >\uc870\uc815 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud560\uae4c\uc694, \uc544\ub2c8\uba74 \ub300\uccb4 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud560\uae4c\uc694?<\/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\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Hoa_don_da_dieu_chinh_hoac_thay_the_roi_ma_van_phat_hien_sai_sot_thi_xu_ly_ra_sao\" >\uccad\uad6c\uc11c\uac00 \uc774\ubbf8 \uc218\uc815\ub418\uac70\ub098 \uad50\uccb4\ub418\uc5c8\ub294\ub370\ub3c4 \uc624\ub958\uac00 \ubc1c\uacac\ub41c \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Sau_khi_xu_ly_hoa_don_sai_sot_co_can_ke_khai_lai_thue_khong\" >\uc798\ubabb\ub41c \uc1a1\uc7a5\uc744 \uc815\uc815\ud55c \ud6c4 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \ub2e4\uc2dc \uc81c\ucd9c\ud574\uc57c \ud558\ub098\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_912026TT-BTC_quy_dinh_gi_ve_xu_ly_hoa_don_sai_sot\"><\/span><b>\ud68c\ub78c 91\/2026\/TT-BTC\ub294 \uc624\ub958\uac00 \uc788\ub294 \uc1a1\uc7a5 \ucc98\ub9ac\uc640 \uad00\ub828\ud558\uc5ec \uc5b4\ub5a4 \ub0b4\uc6a9\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud2b9\ud788, \uc7ac\uc815\ubd80\uc5d0\uc11c \ubc1c\ud589\ud55c \uc2dc\ud589\ub839 91\/2026\/TT-BTC \uc81c10\uc870\ub294 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc77c\ub960\uc801\uc73c\ub85c \uc801\uc6a9\ub418\ub294 \uc624\ub958 \uc804\uc790 \uccad\uad6c\uc11c \ucc98\ub9ac \ubc29\ubc95\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774 \ubb38\uc11c\ub294 2025\ub144 \uc138\ubb34\ud589\uc815\ubc95 \ubc0f \uc2dc\ud589\ub839 254\/2026\/ND-CP\uc758 \uc2dc\ud589 \uc9c0\uce68 \uc5ed\ud560\uc744 \ud558\ubbc0\ub85c, \uc2dc\ud589\ub839 91\/2026\uc758 \uc6d0\uce59\uc740 \uc804\uc790 \uccad\uad6c\uc11c\ub97c \uc0ac\uc6a9\ud558\ub294 \ubaa8\ub4e0 \uc870\uc9c1, \uae30\uc5c5, \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\uc5d0\uac8c \uc758\ubb34\uc801\uc73c\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc804 \uaddc\uc815\uacfc \ube44\uad50\ud558\uc5ec, 2026\ub144 91\ud638 \uacf5\ubb38\uc5d0 \ub530\ub978 \uc624\ub958 \uc1a1\uc7a5 \ucc98\ub9ac \uc6d0\uce59\uc740 \uc138\uc561\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\ub294 \uc624\ub958, \uc138\uc561\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc624\ub958, \ub3d9\uc77c \uc6d4\uc5d0 \uc5ec\ub7ec \ubc88 \ubc1c\uc0dd\ud558\uac70\ub098 \ub3d9\uc77c\ud55c \uc6d0\ubcf8 \uc1a1\uc7a5\uc5d0\uc11c \uc5f0\uc18d\uc801\uc73c\ub85c \ubc1c\uc0dd\ud558\ub294 \uc624\ub958 \ub4f1 \ub2e4\uc591\ud55c \uc0c1\ud669\ubcc4\ub85c \ub354\uc6b1 \uba85\ud655\ud558\uac8c \uccb4\uacc4\ud654\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uac01 \uc0c1\ud669 \uc720\ud615\uc744 \ucca0\uc800\ud788 \uc774\ud574\ud568\uc73c\ub85c\uc368 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ucc98\uc74c\ubd80\ud130 \uc624\ub958\ub97c \uc815\ud655\ud558\uac8c \ucc98\ub9ac\ud558\uc5ec \uc1a1\uc7a5\uc758 \uc720\ud6a8\uc131\uc744 \uc704\ud0dc\ub86d\uac8c \ud560 \uc218 \uc788\ub294 \ubc18\ubcf5\uc801\uc778 \uc218\uc815\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/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\/diem-moi-thong-tu-91-2026-tt-btc\/\">91\/2026\/TT-BTC \uacf5\ubb38\uc5d0 \uc0c8\ub85c\uc6b4 \ub0b4\uc6a9\uc774 \ucd94\uac00\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026_theo_tung_truong_hop\"><\/span><b>\ud68c\ub78c 91\/2026\uc5d0 \ub530\ub978 \uc624\ub958 \uccad\uad6c\uc11c \ucc98\ub9ac \uc6d0\uce59 \uc694\uc57d (\uc0ac\ub840\ubcc4 \ubd84\ub958).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9522\" aria-describedby=\"caption-attachment-9522\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9522\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1.jpg\" alt=\"Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9522\" class=\"wp-caption-text\">\ud68c\ub78c 91\/2026\uc5d0 \ub530\ub978 \uc624\ub958 \uc1a1\uc7a5 \ucc98\ub9ac \uc6d0\uce59<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uac00\uc7a5 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud560 \ud575\uc2ec \ub0b4\uc6a9\uc785\ub2c8\ub2e4. \uc544\ub798\ub294 \ud68c\ub78c 91\/2026\/TT-BTC \uc81c10\uc870\uc5d0 \uba85\uc2dc\ub41c \ubaa8\ub4e0 \uc624\ub958 \uc0ac\ub840\uc640 \ud574\ub2f9 \ucc98\ub9ac \uc6d0\uce59\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_sai_ten_dia_chi_nguoi_mua_hoac_noi_dung_khac_khong_sai_ma_so_thue_tien_thue_thue_suat_hang_hoa\"><\/span><b>\uad6c\ub9e4\uc790 \uc774\ub984, \uc8fc\uc18c \ub610\ub294 \uae30\ud0c0 \uc138\ubd80 \uc815\ubcf4\uac00 \uc798\ubabb\ub41c \uacbd\uc6b0 (\ub2e8, \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638, \uc138\uc561, \uc138\uc728 \ub610\ub294 \uc0c1\ud488 \uc815\ubcf4\ub294 \uc798\ubabb\ub41c \uacbd\uc6b0\uac00 \uc544\ub2d8).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc138\uae08 \uc815\ubcf4\uc758 \ubcf8\uc9c8\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\ub294 \uc0ac\uc18c\ud55c \uc624\ub958\uc785\ub2c8\ub2e4. \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \uc1a1\uc7a5\uc5d0 \uad6c\ub9e4\uc790\uc758 \uc774\ub984, \uc8fc\uc18c \ub610\ub294 \uae30\ud0c0 \uc138\ubd80 \uc815\ubcf4\uc5d0\ub9cc \uc624\ub958\uac00 \uc788\uace0, \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638, \uae08\uc561, \uc138\uc728, \uc138\uc561 \ub610\ub294 \uc0c1\ud488 \uc815\ubcf4\uc5d0\ub294 \uc624\ub958\uac00 \uc5c6\ub294 \uacbd\uc6b0 \ud310\ub9e4\uc790\ub294 \uc1a1\uc7a5\uc744 \uc7ac\ubc1c\ud589\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud310\ub9e4\uc790\ub294 \uad6c\ub9e4\uc790\uc5d0\uac8c \uc624\ub958\ub97c \ud1b5\uc9c0\ud558\uace0 \ub3d9\uc2dc\uc5d0 \uc591\uc2dd 04\/SS-H\u0110\u0110T\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc5ec \uae30\ub85d\ud558\uae30\ub9cc \ud558\uba74 \ub429\ub2c8\ub2e4. \ub9ce\uc740 \ucd08\ubcf4 \ud68c\uacc4\uc0ac\ub4e4\uc774 \uc0ac\uc18c\ud55c \uc624\ub958\ub294 \uc2e0\uace0\uac00 \ud544\uc694 \uc5c6\ub2e4\uace0 \uc0dd\uac01\ud558\uc5ec \uac04\uacfc\ud558\ub294 \ubd80\ubd84\uc774 \ubc14\ub85c \uc774 \uc810\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 2026\ub144 91\ud638 \uacf5\ubb38\uc5d0 \ub530\ub978 \uc624\ub958 \uc1a1\uc7a5 \ucc98\ub9ac \uc6d0\uce59\uc5d0 \ub530\ub974\uba74, \uc138\ubb34 \ub2f9\uad6d\uacfc\uc758 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uc774\ub7ec\ud55c \uc2e0\uace0\ub294 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_sai_ma_so_thue_ten_hang_hoa_dich_vu_don_gia_so_luong_thue_suat_tien_thue\"><\/span><b>\uc138\uae08 \ucf54\ub4dc, \uc81c\ud488\/\uc11c\ube44\uc2a4\uba85, \ub2e8\uac00, \uc218\ub7c9, \uc138\uc728 \ub610\ub294 \uc138\uc561\uc5d0 \uc624\ub958\uac00 \uc788\ub294 \uacbd\uc6b0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_9523\" aria-describedby=\"caption-attachment-9523\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9523\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue.jpg\" alt=\"Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91 tr\u01b0\u1eddng h\u1ee3p sai m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9523\" class=\"wp-caption-text\">\ud68c\ub78c 91\ud638\uc5d0 \ub530\ub974\uba74, \uc624\ub958\uac00 \uc788\ub294 \uc1a1\uc7a5 \ucc98\ub9ac \uc6d0\uce59\uc5d0\ub294 \uc138\uae08 \ucf54\ub4dc, \uc81c\ud488\/\uc11c\ube44\uc2a4\uba85, \ub2e8\uac00, \uc218\ub7c9, \uc138\uc728 \ubc0f \uc138\uc561\uc758 \uc624\ub958\uac00 \uc788\ub294 \uacbd\uc6b0\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc798\ubabb\ub41c \uacfc\uc138 \uc2dd\ubcc4 \ubc88\ud638, \uc81c\ud488\/\uc11c\ube44\uc2a4\uba85, \uc0ac\uc591, \ud488\uc9c8, \ub2e8\uac00, \uc218\ub7c9, \ucd1d\uc561, \uc138\uc728, \uc138\uc561 \ub610\ub294 \uae30\ud0c0 \ud544\uc218 \uc815\ubcf4 \ub4f1 \uc2e0\uace0 \uae08\uc561\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc624\ub958\uac00 \uc788\ub294 \uacbd\uc6b0 \ud310\ub9e4\uc790\ub294 \ub2e4\uc74c \ub450 \uac00\uc9c0 \uc635\uc158 \uc911 \ud558\ub098\ub97c \uc120\ud0dd\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;\">\uc804\uc790 \uc870\uc815 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud558\uac70\ub098<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790 \uc1a1\uc7a5\uc774 \ub300\uc548\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\ub78c 91\/2026\uc5d0 \ub530\ub978 \uc624\ub958 \uc1a1\uc7a5 \ucc98\ub9ac \uc6d0\uce59\uc758 \ud575\uc2ec\uc73c\ub85c, \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc774\uc804 \uaddc\uc815\ucc98\ub7fc \ub2e8\uc77c \uc591\uc2dd\uc744 \ub530\ub974\ub3c4\ub85d \uac15\uc694\ubc1b\ub294 \ub300\uc2e0 \uc0ac\uc5c5\uc758 \uc2e4\uc81c \uc0c1\ud669\uc5d0 \ub9de\ub294 \ubc29\ubc95\uc744 \ub2a5\ub3d9\uc801\uc73c\ub85c \uc120\ud0dd\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_ghi_noi_dung_khi_lap_hoa_don_dieu_chinh_hoa_don_thay_the\"><\/span><b>\uc870\uc815 \uccad\uad6c\uc11c \ubc0f \ub300\uccb4 \uccad\uad6c\uc11c \uc791\uc131 \uc2dc \ub0b4\uc6a9 \uc791\uc131 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc1a1\uc7a5 \uc791\uc131 \uc2dc \ube44\uad50 \ubc0f \ud63c\ub3d9\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\ub3c4\ub85d \uac01 \uc635\uc158\uc5d0 \ud3ec\ud568\ud574\uc57c \ud558\ub294 \ud544\uc218 \uc815\ubcf4\ub97c \uc694\uc57d\ud55c \ud45c\ub97c \uc544\ub798\uc5d0 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 13.3333%;\"><b>\uc635\uc158<\/b><\/td>\n<td style=\"text-align: center; width: 34.5455%;\"><b>\uc774 \ub0b4\uc6a9\uc740 \uc1a1\uc7a5\uc5d0 \ubc18\ub4dc\uc2dc \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/b><\/td>\n<td style=\"text-align: center; width: 51.3131%;\"><b>\ucc98\ub9ac \uacfc\uc815<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 13.3333%;\"><span style=\"font-weight: 400;\">\uc870\uc815 \uccad\uad6c\uc11c<\/span><\/td>\n<td style=\"text-align: center; width: 34.5455%;\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \uc591\uc2dd \ubc88\ud638\u2026, \uae30\ud638\u2026, \ubc88\ud638\u2026, \ub0a0\uc9dc\u2026 \uc6d4\u2026 \ub144\u2026\uc5d0 \ub300\ud55c \uc870\uc815<\/span><\/td>\n<td style=\"text-align: center; width: 51.3131%;\"><span style=\"font-weight: 400;\">\uc6d0\ub798 \uc1a1\uc7a5\uacfc\uc758 \ucc28\uc561(\uc99d\uac00\/\uac10\uc18c)\ub9cc \uc870\uc815\ub418\uba70, \uc6d0\ub798 \uc1a1\uc7a5\uc740 \uc5ec\uc804\ud788 \ubc95\uc801 \ud6a8\ub825\uc744 \uc720\uc9c0\ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 13.3333%;\"><span style=\"font-weight: 400;\">\uad50\uccb4 \uc1a1\uc7a5<\/span><\/td>\n<td style=\"text-align: center; width: 34.5455%;\"><span style=\"font-weight: 400;\">\uc774\uac83\uc740 \uc1a1\uc7a5 \uc591\uc2dd \ubc88\ud638 ..., \uae30\ud638 ..., \ubc88\ud638 ..., \ub0a0\uc9dc ... \uc6d4 ... \ub144 ...\uc744 \ub300\uccb4\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center; width: 51.3131%;\"><span style=\"font-weight: 400;\">\uae30\uc874\uc758 \uc798\ubabb\ub41c \uccad\uad6c\uc11c \ub0b4\uc6a9\uc744 \uc804\ubd80 \uad50\uccb4\ud558\uc2ed\uc2dc\uc624. \uae30\uc874 \uccad\uad6c\uc11c\ub294 \ub354 \uc774\uc0c1 \uc720\ud6a8\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc55e\uc11c \uc5b8\uae09\ud55c \ub0b4\uc6a9\uc5d0 \uc6d0\ubcf8 \uc1a1\uc7a5 \uc815\ubcf4(\uc591\uc2dd \ubc88\ud638, \uae30\ud638, \uc1a1\uc7a5 \ubc88\ud638, \ubc1c\ud589\uc77c)\ub97c \uc815\ud655\ud558\uac8c \uae30\uc7ac\ud558\ub294 \uac83\uc740 \ud544\uc218 \uc694\uac74\uc785\ub2c8\ub2e4. \uc774\ub294 \uc138\ubb34 \ub2f9\uad6d \ubc0f \uad00\ub828 \ub2f9\uc0ac\uc790\uac00 \uc1a1\uc7a5\uc758 \uc870\uc815 \ub0b4\uc5ed\uc744 \uc27d\uac8c \ud655\uc778\ud558\uace0 \ucd94\uc801\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc624\ub958\uc758 \uc815\ub3c4\uc5d0 \ub530\ub77c \uc774 \ub450 \uac00\uc9c0 \uc635\uc158\uc744 \uc2e0\uc911\ud558\uac8c \uace0\ub824\ud558\uc5ec \uad6c\ub9e4\uc790\uc640 \ud569\uc758\uc5d0 \ub3c4\ub2ec\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_khi_nhieu_hoa_don_cua_cung_mot_nguoi_mua_sai_cung_mot_noi_dung_trong_thang\"><\/span><b>\ud55c \ub2ec \uc548\uc5d0 \ub3d9\uc77c \uad6c\ub9e4\uc790\ub85c\ubd80\ud130 \ubc1c\ud589\ub41c \uc5ec\ub7ec \uc1a1\uc7a5\uc5d0 \ub3d9\uc77c\ud55c \uc624\ub958 \uc815\ubcf4\uac00 \ud3ec\ud568\ub41c \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \uae30\uc5c5\uc774 \ud55c \ub2ec\uc5d0 \ub3d9\uc77c\ud55c \uace0\uac1d\uc5d0\uac8c \uc5ec\ub7ec \uc7a5\uc758 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uace0, \uadf8 \uc1a1\uc7a5\ub4e4\uc5d0 \ubaa8\ub450 \ub3d9\uc77c\ud55c \uc624\ub958\uac00 \ud3ec\ud568\ub418\ub294 \uacbd\uc6b0\uac00 \ub4dc\ubb3c\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc0c1\ud669\uc5d0\uc11c, \ud68c\ub78c 91\/2026\uc5d0 \ub530\ub978 \uc624\ub958 \uc1a1\uc7a5 \ucc98\ub9ac \uc6d0\uce59\uc5d0 \ub530\ub77c \ud310\ub9e4\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\ub97c \ucde8\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc124\ub9bd\ud558\ub2e4 <\/span><b>01 \uc870\uc815 \uccad\uad6c\uc11c<\/b><span style=\"font-weight: 400;\"> \ub610\ub294 <\/span><b>01 \uad50\uccb4 \uc1a1\uc7a5<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \uc5ec\ub7ec \uac74\uc758 \uc798\ubabb\ub41c \uccad\uad6c\uc11c \ubc1c\ud589\ubfd0\ub9cc \uc544\ub2c8\ub77c \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0\uc5d0\ub3c4 \uc801\uc6a9\ub429\ub2c8\ub2e4. <\/span><b>\uc591\uc2dd \ubc88\ud638 01\/BK-\u0110CTT\uc5d0 \ub530\ub978 \uc9c4\uc220\uc11c<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uaddc\uc815\uc740 \ub3d9\uc77c\ud55c \uc774\uc720\ub85c \uc798\ubabb\ub41c \uc1a1\uc7a5\uc774 \uc5ec\ub7ec \uac1c \ubc1c\ud589\ub420 \uacbd\uc6b0, \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uac01\uac01\uc758 \uc6d0 \uc1a1\uc7a5\uc5d0 \ub300\ud574 \uac1c\ubcc4\uc801\uc778 \uc218\uc815 \ub610\ub294 \ub300\uccb4 \uc1a1\uc7a5\uc744 \uc791\uc131\ud574\uc57c \ud558\ub294 \ubc88\uac70\ub85c\uc6c0\uc744 \uc904\uc5ec \uc5c5\ubb34 \ubd80\ub2f4\uc744 \ud06c\uac8c \uacbd\uac10\uc2dc\ucf1c \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tuc_truoc_khi_dieu_chinh_thay_the_doi_voi_nguoi_mua_la_to_chuc_doanh_nghiep_ho_hoac_ca_nhan_kinh_doanh\"><\/span><b>\uc870\uc9c1, \uae30\uc5c5, \uac00\uad6c \ub610\ub294 \uac1c\uc778 \uc0ac\uc5c5\uc790 \ub4f1 \uad6c\ub9e4\uc790\uc758 \uacbd\uc6b0, \uc870\uc815 \ub610\ub294 \uad50\uccb4\ub97c \uc9c4\ud589\ud558\uae30 \uc804\uc5d0 \ub530\ub77c\uc57c \ud560 \uc808\ucc28\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">91\/2026\ud638 \uacf5\ubb38\uc5d0 \ub530\ub978 \uc624\ub958 \uc1a1\uc7a5 \ucc98\ub9ac \uc6d0\uce59\uc5d0\uc11c \ub610 \ub2e4\ub978 \uc911\uc694\ud55c \uc0ac\ud56d\uc740 \uc591 \ub2f9\uc0ac\uc790 \uac04\uc758 \uc870\uc728 \uc808\ucc28 \uc694\uad6c \uc0ac\ud56d\uc785\ub2c8\ub2e4. \ud2b9\ud788 \uad6c\ub9e4\uc790\uac00 \uc870\uc9c1, \uae30\uc5c5, \uac00\uacc4 \uc0ac\uc5c5\uc790 \ub610\ub294 \uac1c\uc778 \uc0ac\uc5c5\uc790\uc778 \uacbd\uc6b0, \uc870\uc815 \uc1a1\uc7a5 \ub610\ub294 \ub300\uccb4 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uae30 \uc804\uc5d0 \uc591 \ub2f9\uc0ac\uc790\ub294 91\/2026\/TT-BTC \uacf5\ubb38 \uc81c10\uc870\uc758 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc989, \uc1a1\uc7a5\uc744 \uc870\uc815\ud558\uac70\ub098 \uad50\uccb4\ud558\ub294 \uac83\uc740 \ud310\ub9e4\uc790\uc758 \uc77c\ubc29\uc801\uc778 \uacb0\uc815\uc774 \uc544\ub2c8\ub77c, \uc0c8\ub85c\uc6b4 \uc1a1\uc7a5\uc758 \uc815\ud655\uc131\uacfc \uc720\ud6a8\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uad6c\ub9e4\uc790\uc640\uc758 \ud569\uc758 \ubc0f \ud611\uc758\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_thue_sau_khi_xu_ly_hoa_don_sai_sot\"><\/span><b>\uc798\ubabb\ub41c \uc1a1\uc7a5\uc744 \uc218\uc815\ud55c \ud6c4 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/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;\">\uc870\uc815 \ub610\ub294 \ub300\uccb4 \uc1a1\uc7a5 \ubc1c\ud589 \uc808\ucc28\ub97c \uc644\ub8cc\ud55c \ud6c4\uc5d0\ub294 \uc0ac\uc5c5\uc790\ub294 \uc138\uae08 \uc2e0\uace0 \ub2e8\uacc4\ub97c \ubc18\ub4dc\uc2dc \uac70\uccd0\uc57c \ud569\ub2c8\ub2e4. \uaddc\uc815\uc5d0 \ub530\ub77c \uc2e0\uace0\ub294 \uc138\ubb34 \ud589\uc815 \ubc0f \ubd80\uac00\uac00\uce58\uc138(VAT) \uad00\ub828 \ubc95\ub960\uc744 \uc900\uc218\ud558\uc5ec \uac70\ub798\uc758 \uc2e4\uc81c \uc131\uaca9\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc624\ub958\uac00 \uc788\ub294 \uc1a1\uc7a5\uc744 \ucc98\ub9ac\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \uac00\uc7a5 \uc27d\uac8c \uac04\uacfc\ub418\ub294 \ub2e8\uacc4\uc785\ub2c8\ub2e4. \ub9ce\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc1a1\uc7a5 \uc7ac\ubc1c\ud589\uc5d0\ub9cc \uc9d1\uc911\ud558\uace0 \uc1a1\uc7a5\uc774 \ubc1c\ud589\ub41c \uae30\uac04\uc758 \uc138\uae08 \uc2e0\uace0 \uc790\ub8cc\ub97c \uac80\ud1a0\ud558\ub294 \uac83\uc744 \uc78a\uc5b4\ubc84\ub824 \uc1a1\uc7a5\uacfc \uc138\uae08 \uc2e0\uace0\uc11c \uc0ac\uc774\uc5d0 \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_tra_lai_toan_bo_hoac_mot_phan_hang_hoa_dich_vu\"><\/span><b>\uc0c1\ud488 \ub610\ub294 \uc11c\ube44\uc2a4\uc758 \uc804\ubd80 \ub610\ub294 \uc77c\ubd80\ub97c \ubc18\ud658\ud558\ub294 \uacbd\uc6b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ub0b4\uc6a9 \uc624\ub958 \uc0ac\ub840 \uc678\uc5d0\ub3c4, \ud68c\ub78c 91\/2026\uc740 \uad6c\ub9e4\uc790\uac00 \uc0c1\ud488 \ub610\ub294 \uc11c\ube44\uc2a4\ub97c \ubc18\ud488\ud558\ub294 \uc0c1\ud669\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \ub2f9\uc0ac\uc790\ub4e4\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud569\ub2c8\ub2e4... <\/span><b>\ubc18\ud488\ub41c \uc0c1\ud488 \ub610\ub294 \uc11c\ube44\uc2a4\uc758 \uac00\uce58\ub97c \ubc18\uc601\ud558\ub294 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\">\uc774\ub294 \uc591\uce21\uc758 \uc218\uc775\uacfc \uadf8\uc5d0 \ub530\ub978 \uc138\uae08 \uc758\ubb34\ub97c \uc870\uc815\ud558\ub294 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_chiet_khau_thuong_mai_xac_dinh_sau_khi_xuat_hoa_don\"><\/span><b>\uac70\ub798 \ud560\uc778\uc740 \uc1a1\uc7a5 \ubc1c\ud589 \ud6c4\uc5d0 \uacb0\uc815\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud655\uc815\ub41c \uac70\ub798 \ud560\uc778\uc5d0 \uad00\ud558\uc5ec <\/span><b>\uc1a1\uc7a5\uc774 \ubc1c\ud589\ub41c \ud6c4<\/b><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ud310\ub9e4\uc790\ub294 \uaddc\uc815\uc5d0 \ub530\ub77c \uc218\uc815 \uc1a1\uc7a5 \ub610\ub294 \ub300\uccb4 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uc5ec \uc774\uc804\uc5d0 \ubc1c\ud589\ub41c \uc1a1\uc7a5\uc758 \uae08\uc561\uacfc \ubd80\uac00\uac00\uce58\uc138 \uae08\uc561\uc744 \uc815\uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ubcf8\uc9c8\uc801\uc73c\ub85c \uae30\uc874 \uc1a1\uc7a5\uc758 \uc815\ubcf4\ub97c \uc218\uc815\ud558\ub294 \uc808\ucc28\uc774\ubbc0\ub85c, \ud68c\ub78c 91\/2026\uc5d0 \ub530\ub978 \uc624\ub958 \uc1a1\uc7a5 \ucc98\ub9ac \uc6d0\uce59\uc744 \ub17c\uc758\ud560 \ub54c \ud544\uc218\uc801\uc778 \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_viec_thieu_ghi_chu_tren_hoa_don_dieu_chinh_thay_the\"><\/span><b>\uc870\uc815\/\uad50\uccb4 \uccad\uad6c\uc11c\uc5d0 \uba54\ubaa8\uac00 \ub204\ub77d\ub41c \uc810\uc5d0 \ub300\ud55c \ucc38\uace0 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc870\uc815 \ub610\ub294 \ub300\uccb4 \uc1a1\uc7a5\uc5d0 \uc704\uc5d0\uc11c \uc5b8\uae09\ud55c \ubc14\uc640 \uac19\uc774 \uc6d0\ubcf8 \uc1a1\uc7a5\uc744 \ucc38\uc870\ud558\ub294 \uba54\ubaa8\uac00 \ub204\ub77d\ub41c \uacbd\uc6b0, \ud574\ub2f9 \uc1a1\uc7a5\uc740 \ubb34\ud6a8\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4. \uc774\ub294 \uc870\uc815 \ub610\ub294 \ub300\uccb4 \uc1a1\uc7a5\uc758 \ubc95\uc801 \ud6a8\ub825\uc774 \uc644\uc804\ud788 \uc778\uc815\ub418\uc9c0 \uc54a\uc544 \ud310\ub9e4\uc790\uc640 \uad6c\ub9e4\uc790 \ubaa8\ub450\uc5d0\uac8c \uc138\uae08 \uad00\ub828 \uc704\ud5d8\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc74c\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_khi_hoa_don_dieu_chinh_hoa_don_thay_the_khi_tiep_tuc_phat_hien_sai_sot\"><\/span><b>\ucd94\uac00 \uc624\ub958\uac00 \ubc1c\uacac\ub420 \uacbd\uc6b0 \uc870\uc815 \uccad\uad6c\uc11c \ubc0f \ub300\uccb4 \uccad\uad6c\uc11c\ub97c \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_9525\" aria-describedby=\"caption-attachment-9525\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9525\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot.jpg\" alt=\"Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd khi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n sai s\u00f3t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9525\" class=\"wp-caption-text\">\ud68c\ub78c 91\ud638\uc5d0 \ub530\ub974\uba74, \uc624\ub958\uac00 \uc788\ub294 \uc1a1\uc7a5 \ucc98\ub9ac \uc6d0\uce59\uc5d0\ub294 \uc218\uc815 \ub610\ub294 \ub300\uccb4 \uc1a1\uc7a5\uc5d0\uc11c\ub3c4 \uc5ec\uc804\ud788 \uc624\ub958\uac00 \ubc1c\uacac\ub418\ub294 \uacbd\uc6b0\ub97c \ucc98\ub9ac\ud558\ub294 \uc808\ucc28\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ubcf5\uc7a1\ud558\uc9c0\ub9cc \uc2e4\uc81c\ub85c \uc0c1\ub2f9\ud788 \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc0c1\ud669\uc785\ub2c8\ub2e4. \uc870\uc815 \ub610\ub294 \ub300\uccb4 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud55c \ud6c4 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc0c8\ub85c\uc6b4 \uc624\ub958\ub97c \ubc1c\uacac\ud558\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4. \ud68c\ub78c 91\/2026\uc5d0 \uba85\uc2dc\ub41c \uc624\ub958 \uc1a1\uc7a5 \ucc98\ub9ac \uc6d0\uce59\uc5d0 \ub530\ub77c \ud310\ub9e4\uc790\ub294... <\/span><b>\uc870\uc815 \uccad\uad6c\uc11c \ub610\ub294 \ub300\uccb4 \uccad\uad6c\uc11c\ub97c \uacc4\uc18d \ubc1c\ud589\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> \uaddc\uc815\uc5d0 \ub530\ub77c \uc624\ub958\uac00 \ud3ec\ud568\ub41c \uc1a1\uc7a5\uc758 \uacbd\uc6b0, \uad6c\uccb4\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uccad\uad6c\uc11c \uc7ac\ubc1c\uae09 \uad00\ub828:<\/b><span style=\"font-weight: 400;\"> \uc1a1\uc7a5\ub4e4\uc740 F0, F1, F2, F3, \u2026 Fn \uc21c\uc11c\ub85c \uc21c\ucc28\uc801\uc73c\ub85c \uc5f0\uacb0\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4(\uac01\uac01\uc758 \ud6c4\uc18d \uc1a1\uc7a5\uc740 \uc774\uc804 \uc1a1\uc7a5\uc744 \ub300\uccb4\ud569\ub2c8\ub2e4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc870\uc815 \uccad\uad6c\uc11c\uc758 \uacbd\uc6b0:<\/b><span style=\"font-weight: 400;\"> \uac12\ub4e4\uc740 F0 + F1 + F2 + F3 +\u2026+ Fn \uacf5\uc2dd\uc744 \uc0ac\uc6a9\ud558\uc5ec \ud569\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\ud2b9\ud788 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c \uc6d0\uce59\uc5d0 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc774\ubbf8 \ubc1c\ud589\ub41c \uc870\uc815 \uccad\uad6c\uc11c\ub294 \ucde8\uc18c\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774 \uaddc\uc815\uc740 \uc870\uc815 \uccad\uad6c\uc11c \ucc98\ub9ac \uacfc\uc815\uc758 \uc5f0\uc18d\uc131\uacfc \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\uace0, \ucd94\ud6c4 \ub370\uc774\ud130 \ub300\uc870\ub97c \uc5b4\ub835\uac8c \ub9cc\ub4e4 \uc218 \uc788\ub294 \uc784\uc758\uc801\uc778 \ucde8\uc18c\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_nam_ro_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\"><\/span><b>\ud68c\ub78c 91\/2026\uc5d0 \ub530\ub978 \uc624\ub958 \uccad\uad6c\uc11c \ucc98\ub9ac \uc6d0\uce59\uc744 \uc774\ud574\ud558\ub294 \uac83\uc774 \uc65c \uc911\uc694\ud55c\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uad6c\uccb4\uc801\uc778 \uc0ac\ub840\ub97c \uac80\ud1a0\ud55c \uacb0\uacfc, \ud68c\ub78c 91\/2026\ud638\uc758 \uaddc\uc815\uc740 \ub2e8\uc21c\ud55c \ud589\uc815 \uc808\ucc28\uac00 \uc544\ub2c8\ub77c \uae30\uc5c5\uc758 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uae30\ub85d\uc758 \uc720\ud6a8\uc131\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uac83\uc73c\ub85c \ub098\ud0c0\ub0ac\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc808\ucc28\uc0c1\uc758 \uc624\ub958\ub97c \ubc94\ud558\ub294 \uacbd\uc6b0, \uc608\ub97c \ub4e4\uc5b4 \uc870\uc815 \ub610\ub294 \uad50\uccb4\ub97c \uc704\ud574 \uc798\ubabb\ub41c \uc720\ud615\uc758 \uc1a1\uc7a5\uc744 \uc120\ud0dd\ud558\uac70\ub098, \uc2e0\uace0\uc11c(04\/SS-H\u0110\u0110T)\ub97c \uc81c\ucd9c\ud558\ub294 \uac83\uc744 \uc78a\uac70\ub098, \uc6d0\ubcf8 \uc1a1\uc7a5\uc744 \ucc38\uc870\ud558\ub294 \uba54\ubaa8\ub97c \ub204\ub77d\ud558\ub294 \uacbd\uc6b0, \ud574\ub2f9 \uc1a1\uc7a5\uc740 \ubb34\ud6a8\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub85c \uc778\ud574 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \ube44\uc6a9\uc774 \uc778\uc815\ub418\uc9c0 \uc54a\uac70\ub098, \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\uac00 \uacf5\uc81c\ub418\uc9c0 \uc54a\uac70\ub098, \uc138\ubb34 \uc870\uc0ac \uc2dc \ubbf8\ub0a9 \uc138\uae08\uc774\ub098 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uac83\uc774 \ubc14\ub85c \ub9ce\uc740 \uc911\uc18c\uae30\uc5c5\uc774 \uc774 \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\ub294 \uc774\uc720\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)\uc758 \uc804\ubb38 \ud300\uc774 \ucc98\uc74c\ubd80\ud130 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud558\ub3c4\ub85d \ud558\uc5ec, \uc9c1\uc811 \ucc98\ub9ac\ud558\ub2e4\uac00 \uc624\ub958\ub97c \ubc94\ud560 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc18\ub300\ub85c, \uae30\uc5c5\uacfc \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ud68c\ub78c 91\/2026\uc5d0 \ub530\ub978 \uc624\ub958 \uc1a1\uc7a5 \ucc98\ub9ac \uc6d0\uce59\uc744 \ucc98\uc74c\ubd80\ud130 \uc774\ud574\ud55c\ub2e4\uba74, \uc624\ub958 \ucc98\ub9ac \uacfc\uc815\uc774 \uc2e0\uc18d\ud558\uace0 \uc815\ud655\ud558\uac8c \uc9c4\ud589\ub418\uc5b4, \ud2b9\ud788 \uba74\ubc00\ud788 \uad00\ub9ac\ud558\uc9c0 \uc54a\uc73c\uba74 \ud63c\ub780\uc774 \ubc1c\uc0dd\ud558\uae30 \uc26c\uc6b4 \uc5f0\uc18d\uc801\uc778 \ub300\uccb4 \uc1a1\uc7a5 \ubc1c\ud589 \uacfc\uc815\uc5d0\uc11c \uc5f0\uc1c4 \uc624\ub958 \ubc1c\uc0dd \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_thuc_te_khi_ap_dung_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\"><\/span><b>\ud68c\ub78c 91\/2026\uc5d0 \ub530\ub978 \uc624\ub958 \uccad\uad6c\uc11c \ucc98\ub9ac \uc6d0\uce59 \uc801\uc6a9\uc5d0 \uad00\ud55c \uba87 \uac00\uc9c0 \uc2e4\ubb34\uc801\uc778 \ucc38\uace0 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2dc\ud589 \uacfc\uc815\uc5d0\uc11c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uaddc\uc815 \uc900\uc218\ub97c \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\"><b>\uc624\ub958\uc758 \uc6d0\uc778\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc744 \ucd5c\uc6b0\uc120\uc73c\ub85c \ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> \uc624\ub958 \ucc98\ub9ac \ubc29\ubc95\uc744 \uacb0\uc815\ud558\uae30 \uc804\uc5d0, \uacfc\uc138 \uc2dd\ubcc4 \ubc88\ud638, \uae08\uc561, \uc138\uc728, \uc138\uc561 \ub610\ub294 \uc0c1\ud488\uc744 \ubcc0\uacbd\ud560\uc9c0 \uc5ec\ubd80\ub97c \uacb0\uc815\ud558\uace0, \uc0c8\ub85c\uc6b4 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud560\uc9c0 \uc544\ub2c8\uba74 \ub2e8\uc21c\ud788 \uc54c\ub9bc\uc744 \ubcf4\ub0b4\uc57c \ud560\uc9c0 \uacb0\uc815\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\ub9e4\uc790\uc640 \uacc4\ud68d\uc5d0 \ud569\uc758\ud558\uc138\uc694.<\/b><span style=\"font-weight: 400;\">\ud2b9\ud788 \uad6c\ub9e4\uc790\uac00 \uc870\uc9c1, \uae30\uc5c5 \ub610\ub294 \uac00\uacc4\/\uac1c\uc778 \uc0ac\uc5c5\uc790\uc778 \uacbd\uc6b0, \uc870\uc815 \ub610\ub294 \uad50\uccb4 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud558\uae30 \uc804\uc5d0 \ub2e4\uc74c \uc0ac\ud56d\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucc38\uace0 \uc790\ub8cc\ub97c \uaf3c\uaf3c\ud788 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> \uc870\uc815\/\uad50\uccb4 \uccad\uad6c\uc11c\uc5d0\ub294 (\uc591\uc2dd \ubc88\ud638, \uae30\ud638, \uccad\uad6c\uc11c \ubc88\ud638, \uc6d0\ubcf8 \uccad\uad6c\uc11c \ubc1c\ud589\uc77c)\uc744 \uae30\uc7ac\ud558\uc5ec \uccad\uad6c\uc11c\uac00 \ubb34\ud6a8\ub85c \uac04\uc8fc\ub418\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc1a1\uc7a5 \ubc1c\ud589 \uacfc\uc815\uc744 \uba74\ubc00\ud788 \ubaa8\ub2c8\ud130\ub9c1\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\">\uc5ec\ub7ec \ucc28\ub840\uc758 \uc870\uc815\uc774\ub098 \uad50\uccb4\uac00 \ud544\uc694\ud55c \uacbd\uc6b0, \uc774\uc804\uc5d0 \ubc1c\ud589\ub41c \uc870\uc815 \uccad\uad6c\uc11c\ub294 \uc5b4\ub5a0\ud55c \uacbd\uc6b0\uc5d0\ub3c4 \ucde8\uc18c\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc138\uae08 \uc2e0\uace0 \uc790\ub8cc\ub97c \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\">\uc624\ub958\uac00 \uc788\ub294 \uc1a1\uc7a5\uc744 \uc815\uc815\ud55c \uc9c1\ud6c4, \uc138\uae08 \uc2e0\uace0\uc11c\uc5d0 \uc2e4\uc81c \uac70\ub798 \ub0b4\uc5ed\uc774 \uc815\ud655\ud558\uac8c \ubc18\uc601\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uae30\ub85d\uc744 \uc644\ubcbd\ud558\uac8c \uc720\uc9c0\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\">\uc5ec\uae30\uc5d0\ub294 \ud544\uc694\uc2dc \ud655\uc778 \ubc0f \uc124\uba85\uc744 \uc704\ud574 \ud1b5\uc9c0\uc11c \uc591\uc2dd 04\/SS-H\u0110\u0110T, \uc9c4\uc220\uc11c \uc591\uc2dd 01\/BK-\u0110CTT \ubc0f \uad6c\ub9e4\uc790\uc640\uc758 \uacc4\uc57d\uc11c(\uc788\ub294 \uacbd\uc6b0)\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ucc38\uc870:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/05-thay-doi-quan-trong-khi-dieu-chinh-hoa-don-dien-tu\/\">\uc804\uc790 \uccad\uad6c\uc11c \uc218\uc815 \uc2dc 5\uac00\uc9c0 \uc8fc\uc694 \ubcc0\uacbd \uc0ac\ud56d.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\uacb0\ub860 \ubc0f \uad8c\uace0\uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf4\uc2dc\ub294 \ubc14\uc640 \uac19\uc774, \ud68c\ub78c 91\/2026\uc5d0 \ub530\ub978 \uc624\ub958 \uc1a1\uc7a5 \ucc98\ub9ac \uc6d0\uce59\uc740 \uc138\uc561\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\ub294 \uc0ac\uc18c\ud55c \uc624\ub958\ubd80\ud130 \uc138\ubc95, \uae08\uc561 \ubc0f \uc138\uc728\uacfc \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub41c \uc2ec\uac01\ud55c \uc624\ub958\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0, \uac1c\ubcc4\uc801\uc73c\ub85c \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0\ubd80\ud130 \uac19\uc740 \ub2ec\uc5d0 \uc5f0\uc18d\uc801\uc73c\ub85c \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0, \uc2ec\uc9c0\uc5b4 \ub3d9\uc77c\ud55c \uc6d0\ubcf8 \uc1a1\uc7a5\uc5d0 \ub300\ud574 \ubc18\ubcf5\uc801\uc778 \ucc98\ub9ac\uac00 \ud544\uc694\ud55c \uc0c1\ud669\uae4c\uc9c0 \ub9e4\uc6b0 \uc0c1\uc138\ud558\uace0 \ud3ec\uad04\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 91\ud638 \uacf5\ubb38\uc774 \ubc1c\ud45c\ub41c \uc2dc\uc810\ubd80\ud130 \uc774\ub7ec\ud55c \uc6d0\uce59\uc744 \uc774\ud574\ud558\uace0 \uc62c\ubc14\ub974\uac8c \uc801\uc6a9\ud558\uba74 \ud68c\uacc4\uc0ac\uc640 \uae30\uc5c5\uc740 \uc624\ub958\uac00 \uc788\ub294 \uc1a1\uc7a5\uc744 \uc0ac\uc804\uc5d0 \uc815\ud655\ud558\uac8c \ucc98\ub9ac\ud558\uc5ec \uc1a1\uc7a5 \uc720\ud6a8\uc131 \ubc0f \ud5a5\ud6c4 \uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \ubb38\uc81c\ub97c \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \uc798\ubabb\ub41c \uc1a1\uc7a5 \ucc98\ub9ac, \ucd5c\uc2e0 \uaddc\uc815\uc5d0 \ub530\ub978 \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80\uc640 \uad00\ub828\ud558\uc5ec \uc9c1\uc811\uc801\uc778 \uc870\uc5b8\uacfc \uc9c0\uc6d0\uc774 \ud544\uc694\ud558\ub2e4\uba74, \ud574\uacb0\ucc45\uc740 \ubc14\ub85c... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-dich-vu\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \uace0\uc6a9\ud558\uae30<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN\uacfc \uac19\uc740 \uc804\ubb38\uc801\uc774\uace0 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \uc5c5\uccb4\uc640 \ud611\ub825\ud558\uba74 \uc804\ubb38\uac00\uc758 \uc9c0\uc6d0\uc744 \ubc1b\uace0 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uba70 \uc6b4\uc601 \uc2dc\uac04\uc744 \uc808\uc57d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc0c1\ub2f4 \ubc0f \uc2e0\uc18d\ud55c \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud569\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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/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\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/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_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\"><\/span><b>\ud68c\ub78c 91\/2026\uc5d0 \ub530\ub978 \uc624\ub958 \uccad\uad6c\uc11c \ucc98\ub9ac \uc6d0\uce59\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=\"Hoa_don_sai_ten_dia_chi_nguoi_mua_co_bat_buoc_phai_lap_lai_khong\"><\/span><b>\uad6c\ub9e4\uc790 \uc774\ub984\uc774\ub098 \uc8fc\uc18c\uac00 \uc798\ubabb\ub41c \uc1a1\uc7a5\uc744 \uc7ac\ubc1c\ud589\ud558\ub294 \uac83\uc774 \uc758\ubb34\uc801\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694. \uc1a1\uc7a5\uc5d0 \uad6c\ub9e4\uc790\uc758 \uc774\ub984, \uc8fc\uc18c \ub610\ub294 \uae30\ud0c0 \uc138\ubd80 \uc815\ubcf4\uc5d0\ub9cc \uc624\ub958\uac00 \uc788\uace0, \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638, \uae08\uc561, \uc138\uc728, \uc138\uc561 \ub610\ub294 \uc0c1\ud488\uc5d0\ub294 \uc624\ub958\uac00 \uc5c6\ub294 \uacbd\uc6b0, \ud310\ub9e4\uc790\ub294 \uc1a1\uc7a5\uc744 \uc7ac\ubc1c\ud589\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \ud310\ub9e4\uc790\ub294 \uad6c\ub9e4\uc790\uc5d0\uac8c \ud574\ub2f9 \uc0ac\uc2e4\uc744 \ud1b5\uc9c0\ud558\uace0 \uc138\ubb34\ub2f9\uad6d\uc5d0 \uc2e0\uace0\uc11c \uc81c04\/SS-H\u0110\u0110T\ud638\ub97c \uc81c\ucd9c\ud558\uae30\ub9cc \ud558\uba74 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_ma_so_thue_tren_hoa_don_thi_xu_ly_the_nao\"><\/span><b>\uc1a1\uc7a5\uc5d0 \uae30\uc7ac\ub41c \uc0ac\uc5c5\uc790\ub4f1\ub85d\ubc88\ud638\uac00 \uc798\ubabb\ub41c \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \ud574\uc57c \ud558\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc1a1\uc7a5\uc758 \ud544\uc218 \ub0b4\uc6a9\uc5d0 \uc624\ub958\uac00 \ubc1c\uc0dd\ud55c \uacbd\uc6b0\uc785\ub2c8\ub2e4. \ud310\ub9e4\uc790\ub294 \uad6c\ub9e4\uc790\uc640\uc758 \ud569\uc758\uc5d0 \ub530\ub77c \uc870\uc815 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uac70\ub098 \ub300\uccb4 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \ub450 \uac00\uc9c0 \uc635\uc158 \uc911 \ud558\ub098\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nen_chon_lap_hoa_don_dieu_chinh_hay_hoa_don_thay_the\"><\/span><b>\uc870\uc815 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud560\uae4c\uc694, \uc544\ub2c8\uba74 \ub300\uccb4 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 91\/2026\uc5d0 \ub530\ub77c \ud310\ub9e4\uc790\ub294 \uc790\uc720\ub86d\uac8c \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uae30\ubcf8\uc801\uc73c\ub85c \uc870\uc815 \uc1a1\uc7a5\uc740 \uc6d0\ub798 \uc1a1\uc7a5\uacfc\uc758 \ucc28\uc561\ub9cc \ubc18\uc601\ud558\ub294 \ubc18\uba74, \ub300\uccb4 \uc1a1\uc7a5\uc740 \uc798\ubabb\ub41c \uc1a1\uc7a5\uc758 \uc804\uccb4 \ub0b4\uc6a9\uc744 \ub300\uccb4\ud569\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc624\ub958\uc758 \uc815\ub3c4\ub97c \uace0\ub824\ud558\uc5ec \uacb0\uc815\uc744 \ub0b4\ub9ac\uace0 \uad6c\ub9e4\uc790\uc640 \ud569\uc758\ud55c \ud6c4\uc5d0 \uc120\ud0dd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_da_dieu_chinh_hoac_thay_the_roi_ma_van_phat_hien_sai_sot_thi_xu_ly_ra_sao\"><\/span><b>\uccad\uad6c\uc11c\uac00 \uc774\ubbf8 \uc218\uc815\ub418\uac70\ub098 \uad50\uccb4\ub418\uc5c8\ub294\ub370\ub3c4 \uc624\ub958\uac00 \ubc1c\uacac\ub41c \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub77c \uc870\uc815 \uccad\uad6c\uc11c \ub610\ub294 \ub300\uccb4 \uccad\uad6c\uc11c\ub97c \uacc4\uc18d \ubc1c\ud589\ud558\uc2ed\uc2dc\uc624. \ub300\uccb4 \uccad\uad6c\uc11c\uc758 \uacbd\uc6b0, \uccad\uad6c\uc11c \ubc88\ud638\ub294 F0, F1, F2, F3, \u2026, Fn \uc21c\uc785\ub2c8\ub2e4. \uc870\uc815 \uccad\uad6c\uc11c\uc758 \uacbd\uc6b0, \uae08\uc561\uc740 F0 + F1 + F2 + F3, \u2026 + Fn\uc73c\ub85c \ud569\uc0b0\ub429\ub2c8\ub2e4. \uc774\uc804\uc5d0 \ubc1c\ud589\ub41c \uc870\uc815 \uccad\uad6c\uc11c\ub294 \uc5b4\ub5a0\ud55c \uacbd\uc6b0\uc5d0\ub3c4 \ucde8\uc18c\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sau_khi_xu_ly_hoa_don_sai_sot_co_can_ke_khai_lai_thue_khong\"><\/span><b>\uc798\ubabb\ub41c \uc1a1\uc7a5\uc744 \uc815\uc815\ud55c \ud6c4 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \ub2e4\uc2dc \uc81c\ucd9c\ud574\uc57c \ud558\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc608. \uc0ac\uc5c5\uc790\ub294 \uc870\uc815 \ub610\ub294 \ub300\uccb4 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud55c \ud6c4 \uc138\ubb34 \uad00\ub9ac \ubc0f \ubd80\uac00\uac00\uce58\uc138 \uad00\ub828 \ubc95\ub960\uc5d0 \ub530\ub77c \uc774\ub97c \uc2e0\uace0\ud574\uc57c \ud558\uba70, \uc2e4\uc81c \uac70\ub798 \ub0b4\uc5ed\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uace0 \uc1a1\uc7a5\uacfc \uc138\uae08 \uc2e0\uace0\uc11c \uac04\uc758 \ubd88\uc77c\uce58\ub97c \ubc29\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91\/2026 v\u1eeba \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c t\u1eeb 01\/7\/2026, h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. Theo \u0111\u00f3, t\u00f9y m\u1ee9c \u0111\u1ed9 sai s\u00f3t, k\u1ebf to\u00e1n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9522,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9493","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9493","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=9493"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9493\/revisions"}],"predecessor-version":[{"id":9526,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9493\/revisions\/9526"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9522"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}