{"id":9625,"date":"2026-08-23T15:43:36","date_gmt":"2026-08-23T08:43:36","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9625"},"modified":"2026-08-23T15:43:36","modified_gmt":"2026-08-23T08:43:36","slug":"thoi-han-luu-tru-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-luu-tru-hoa-don-dien-tu\/","title":{"rendered":"\uc804\uc790 \uccad\uad6c\uc11c\uc758 \ubcf4\uc874 \uae30\uac04\uc740 \uc5bc\ub9c8\uc778\uac00\uc694?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc804\uc790 \uc1a1\uc7a5 \ubcf4\uad00 \uc758\ubb34\ub294 10\ub144 \uc774\uc0c1 \uc9c0\uc18d\ub418\ub294 \uc758\ubb34 \uc0ac\ud56d\uc774\uc9c0\ub9cc, \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc774\ub97c \ucd5c\uc885 \ud68c\uacc4 \uae30\uac04 \uc774\ud6c4 \uac04\ub2e8\ud55c \ud589\uc815 \uc808\ucc28\ub85c\ub9cc \uc5ec\uae30\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc2e4\uc81c \uc810\uac80 \uacb0\uacfc, \uac00\uc7a5 \ud754\ud55c \ubb38\uc81c\ub294 \ud68c\uacc4 \uc624\ub958\uac00 \uc544\ub2c8\ub77c, \uae30\uc5c5\uc774 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \ubcc0\uacbd\ud558\uac70\ub098 \uacf5\uae09\uc5c5\uccb4\uc640\uc758 \uacc4\uc57d\uc774 \ub9cc\ub8cc\ub41c \ud6c4 7~8\ub144 \uc804\uc758 \uc1a1\uc7a5 \ub370\uc774\ud130\ub97c \ucc3e\uc9c0 \ubabb\ud558\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uc774 \uae00\uc5d0\uc11c\ub294 \ubc95\uc801 \uadfc\uac70, \uc138 \uac00\uc9c0 \uae30\ud55c, \uacc4\uc0b0 \uc2dc\uc791\uc77c, \uad00\ub828 \ubc8c\uce59, \uadf8\ub9ac\uace0 \ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c \uac01 \uacb0\uc0b0 \uae30\uac04\uc5d0 \ub300\ube44\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \uac80\ud1a0 \uccb4\ud06c\ub9ac\uc2a4\ud2b8\ub97c \uc81c\uc2dc\ud569\ub2c8\ub2e4.\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\/thoi-han-luu-tru-hoa-don-dien-tu\/#Vi_sao_thoi_han_luu_tru_hoa_don_dien_tu_la_rui_ro_am_tham_cua_doanh_nghiep\" >\uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uc874 \uae30\uac04\uc774 \uae30\uc5c5\uc5d0\uac8c \uc228\uaca8\uc9c4 \uc704\ud5d8 \uc694\uc18c\uac00 \ub418\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-luu-tru-hoa-don-dien-tu\/#Co_bat_buoc_in_hoa_don_dien_tu_ra_giay_de_luu_tru_hay_khong\" >\uc804\uc790 \uccad\uad6c\uc11c\ub97c \ubcf4\uad00\uc744 \uc704\ud574 \uc885\uc774\ub85c \uc778\uc1c4\ud558\ub294 \uac83\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-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-luu-tru-hoa-don-dien-tu\/#Ba_he_qua_khi_xac_dinh_sai_thoi_han_luu_tru_hoa_don_dien_tu\" >\uc804\uc790 \uccad\uad6c\uc11c\uc758 \ubcf4\uc874 \uae30\uac04\uc744 \uc798\ubabb \uc124\uc815\ud588\uc744 \ub54c \ubc1c\uc0dd\ud558\ub294 \uc138 \uac00\uc9c0 \uacb0\uacfc.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-luu-tru-hoa-don-dien-tu\/#Can_cu_phap_ly_xac_dinh_thoi_han_luu_tru_hoa_don_dien_tu\" >\uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uc874 \uae30\uac04\uc744 \uacb0\uc815\ud558\ub294 \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-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-luu-tru-hoa-don-dien-tu\/#Dieu_41_Luat_Ke_toan_2015_Quy_dinh_goc_ve_bao_quan_luu_tru_tai_lieu_ke_toan\" >2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870: \ud68c\uacc4 \ubb38\uc11c\uc758 \ubcf4\uc874 \ubc0f \ubcf4\uad00\uc5d0 \uad00\ud55c \uae30\ubcf8 \uaddc\uc815.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-luu-tru-hoa-don-dien-tu\/#Khoan_5_Dieu_26_Luat_Quan_ly_thue_2025_Hoa_don_ton_tai_hop_phap_duoi_dang_du_lieu_dien_tu\" >2025\ub144 \uc138\ubb34\ud589\uc815\ubc95 \uc81c26\uc870 5\ud56d: \uc1a1\uc7a5\uc740 \ubc95\uc801\uc73c\ub85c \uc804\uc790 \ub370\uc774\ud130 \ud615\ud0dc\ub85c \uc874\uc7ac\ud55c\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-luu-tru-hoa-don-dien-tu\/#Thoi_han_luu_tru_hoa_don_dien_tu_la_bao_lau\" >\uc804\uc790 \uccad\uad6c\uc11c\uc758 \ubcf4\uc874 \uae30\uac04\uc740 \uc5bc\ub9c8\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-luu-tru-hoa-don-dien-tu\/#Moc_10_nam_Ap_dung_cho_phan_lon_hoa_don_dien_tu_cua_doanh_nghiep\" >10\uc8fc\ub144 \uae30\ub150: \uae30\uc5c5\uc5d0\uc11c \ubc1c\ud589\ud558\ub294 \ub300\ubd80\ubd84\uc758 \uc804\uc790 \uccad\uad6c\uc11c\uc5d0 \uc801\uc6a9\ub429\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-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-luu-tru-hoa-don-dien-tu\/#Moc_05_nam_Nhom_tai_lieu_phuc_vu_quan_ly_dieu_hanh\" >5\ub144 \ucc28 \uc8fc\uc694 \uc131\uacfc: \uacbd\uc601 \ubc0f \uc6b4\uc601 \ubb38\uc11c<\/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\/thoi-han-luu-tru-hoa-don-dien-tu\/#Luu_tru_vinh_vien_Nhom_dac_thu_can_nhan_dien_som\" >\uc601\uad6c \uc800\uc7a5\uc18c: \uc870\uae30 \uc2dd\ubcc4\uc774 \ud544\uc694\ud55c \ud2b9\uc815 \uadf8\ub8f9.<\/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\/thoi-han-luu-tru-hoa-don-dien-tu\/#Thoi_diem_bat_dau_tinh_thoi_han_luu_tru_hoa_don_dien_tu\" >\uc804\uc790 \uccad\uad6c\uc11c\uc758 \ubcf4\uc874 \uae30\uac04 \uacc4\uc0b0\uc774 \uc2dc\uc791\ub418\ub294 \uc2dc\uc810.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-luu-tru-hoa-don-dien-tu\/#Quy_trinh_5_buoc_tuan_thu_thoi_han_luu_tru_hoa_don_dien_tu\" >\uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uad00 \uae30\ud55c \uc900\uc218\ub97c \uc704\ud55c 5\ub2e8\uacc4 \uc808\ucc28.<\/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-han-luu-tru-hoa-don-dien-tu\/#Khong_tuan_thu_thoi_han_luu_tru_hoa_don_dien_tu_bi_xu_phat_the_nao\" >\uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uad00 \uae30\ud55c\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc5b4\ub5a4 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub418\ub098\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\/thoi-han-luu-tru-hoa-don-dien-tu\/#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-han-luu-tru-hoa-don-dien-tu\/#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-han-luu-tru-hoa-don-dien-tu\/#Cau_hoi_thuong_gap_ve_thoi_han_luu_tru_hoa_don_dien_tu\" >\uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uc874 \uae30\uac04\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-han-luu-tru-hoa-don-dien-tu\/#Thoi_han_luu_tru_hoa_don_dien_tu_la_bao_lau-2\" >\uc804\uc790 \uccad\uad6c\uc11c\uc758 \ubcf4\uc874 \uae30\uac04\uc740 \uc5bc\ub9c8\uc778\uac00\uc694?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-luu-tru-hoa-don-dien-tu\/#Co_bat_buoc_in_hoa_don_dien_tu_ra_giay_de_luu_tru_khong\" >\uc804\uc790 \uccad\uad6c\uc11c\ub97c \ubcf4\uad00\uc744 \uc704\ud574 \uc885\uc774\ub85c \uc778\uc1c4\ud558\ub294 \uac83\uc774 \ud544\uc218\uc778\uac00\uc694?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-luu-tru-hoa-don-dien-tu\/#Thoi_han_luu_tru_hoa_don_dien_tu_bat_dau_tinh_tu_khi_nao\" >\uc804\uc790 \uccad\uad6c\uc11c\uc758 \ubcf4\uc874 \uae30\uac04\uc740 \uc5b8\uc81c\ubd80\ud130 \uc2dc\uc791\ub418\ub098\uc694?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-han-luu-tru-hoa-don-dien-tu\/#Lam_mat_hoa_don_trong_thoi_gian_luu_tru_bi_phat_bao_nhieu\" >\ubcf4\uad00 \uae30\uac04 \ub3d9\uc548 \uc1a1\uc7a5\uc744 \ubd84\uc2e4\ud560 \uacbd\uc6b0 \uc5b4\ub5a4 \ubd88\uc774\uc775\uc774 \uc788\ub098\uc694?\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-han-luu-tru-hoa-don-dien-tu\/#Hoa_don_dien_tu_dau_vao_co_phai_luu_tru_giong_hoa_don_dau_ra_khong\" >\uc804\uc790 \uc785\ub825 \uc1a1\uc7a5\uc740 \ucd9c\ub825 \uc1a1\uc7a5\uacfc \ub3d9\uc77c\ud55c \ubc29\uc2dd\uc73c\ub85c \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\uae4c?\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_thoi_han_luu_tru_hoa_don_dien_tu_la_rui_ro_am_tham_cua_doanh_nghiep\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uc874 \uae30\uac04\uc774 \uae30\uc5c5\uc5d0\uac8c \uc228\uaca8\uc9c4 \uc704\ud5d8 \uc694\uc18c\uac00 \ub418\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c\uc758 \ubcf4\uc874 \uae30\uac04\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uacb0\uc815\ub429\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870 \uc81c5\ud56d<\/a>:<\/span><\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc601 \ubc0f \uc6b4\uc601\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \ubb38\uc11c\ub294 \ucd5c\uc18c 5\ub144 \uc774\uc0c1 \uacbd\uacfc\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ucc98\ub9ac \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc5d0 \uc9c1\uc811 \uc0ac\uc6a9\ub41c \ubb38\uc11c\ub294 \ucd5c\uc18c 10\ub144 \uc774\uc0c1 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5ed\uc0ac\uc801 \uac00\uce58\uac00 \uc788\ub294 \ubb38\uc11c\uc640 \uacbd\uc81c\uc801, \uc548\ubcf4\uc801, \uad6d\ubc29\uc801 \uc911\uc694\uc131\uc774 \ud070 \ubb38\uc11c\ub294 \uc601\uad6c \ubcf4\uad00\uc774 \ud5c8\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc758\ubb34\uac00 \uc704\ud5d8\ud55c \uc774\uc720\ub294 \uc2dc\uac04 \uc9c0\uc5f0 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc624\ub958\ub294 \ubc1c\uc0dd \uc9c1\ud6c4\uc5d0 \ubc14\ub85c \ub4dc\ub7ec\ub098\uc9c0 \uc54a\uace0 \uc218\ub144\uac04 \uc7a0\ubcf5\ud574 \uc788\ub2e4\uac00 \uc138\ubb34 \ub2f9\uad6d\uc774 \uad00\ub828 \uc11c\ub958\ub97c \uc694\uccad\ud560 \ub54c\uc5d0\uc57c \ubc1c\uacac\ub418\ub294\ub370, \uadf8\ub54c\ub294 \uc774\ubbf8 \uae30\uc5c5\uc774 \uc0c1\ud669\uc744 \ubc14\ub85c\uc7a1\uc744 \ubc29\ubc95\uc774 \uac70\uc758 \uc5c6\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uadf8 \uc0ac\uc774 \ud68c\uacc4 \ub2f4\ub2f9\uc790, \uccad\uad6c\uc11c \ubc1c\ud589 \uc18c\ud504\ud2b8\uc6e8\uc5b4, \uc800\uc7a5 \uc778\ud504\ub77c \ub4f1\uc740 \ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_bat_buoc_in_hoa_don_dien_tu_ra_giay_de_luu_tru_hay_khong\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c\ub97c \ubcf4\uad00\uc744 \uc704\ud574 \uc885\uc774\ub85c \uc778\uc1c4\ud558\ub294 \uac83\uc774 \ud544\uc218\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_9629\" aria-describedby=\"caption-attachment-9629\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9629\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong.jpg\" alt=\"Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00f3 b\u1eaft bu\u1ed9c in h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ra gi\u1ea5y \u0111\u1ec3 l\u01b0u tr\u1eef hay kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9629\" class=\"wp-caption-text\">\uc804\uc790 \uccad\uad6c\uc11c\uc758 \ubcf4\uc874 \uae30\uac04\uc740 \uc5bc\ub9c8\uc774\uba70, \ubcf4\uad00\uc744 \uc704\ud574 \uc804\uc790 \uccad\uad6c\uc11c\ub97c \uc885\uc774\ub85c \uc778\uc1c4\ud558\ub294 \uac83\uc774 \uc758\ubb34\uc801\uc778\uac00\uc694?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc815\ub2f5\uc740 <\/span><b>\uc544\ub2d9\ub2c8\ub2e4<\/b><span style=\"font-weight: 400;\">\ubc95\ub960\uc0c1 \uae30\uc5c5\uc740 \uc804\uc790 \uccad\uad6c\uc11c\ub97c \uc885\uc774\ub85c \uc778\uc1c4\ud558\uc5ec \ubcf4\uad00\ud560 \uc758\ubb34\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uc804\uc790 \uccad\uad6c\uc11c\ub294 \uc804\uc790 \uac70\ub798, \ud68c\uacc4 \ubc0f \uc138\ubb34 \uad00\ub828 \ubc95\ub960\uc5d0 \ub530\ub77c \uc804\uc790 \ub370\uc774\ud130\ub85c \uc0dd\uc131, \uad00\ub9ac \ubc0f \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uc6d0\uce59\uc740 \ub2e4\uc74c\uc5d0\uc11c \ub354\uc6b1 \uac15\ud654\ub429\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/luat-quan-ly-thue-2025-so-108-2025-qh15-421539-d1.html\" target=\"_blank\" rel=\"noopener\">2025\ub144 \uc138\ubb34\ud589\uc815\ubc95 \uc81c26\uc870 \uc81c5\ud56d (b\ud638)<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uc804\uc790\uc1a1\uc7a5\uc758 \ub4f1\ub85d, \uad00\ub9ac \ubc0f \uc0ac\uc6a9\uc740 \uc804\uc790\uac70\ub798\ubc95, \ud68c\uacc4\ubc95 \ubc0f \uc138\ubc95\uc758 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e4\uc2dc \ub9d0\ud574, \uc1a1\uc7a5\uc758 \ubc95\uc801 \uc2e4\uccb4\ub294 \uc778\uc1c4\ub41c \uc0ac\ubcf8\uc774 \uc544\ub2cc \uc804\uc790 \ub370\uc774\ud130\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2e4\uc9c8\uc801\uc778 \uacb0\uacfc\ub294 \uba85\ud655\ud569\ub2c8\ub2e4. \uc778\uc1c4\ubcf8\uc740 \ub0b4\ubd80 \ucc38\uc870\uc6a9\uc73c\ub85c\ub9cc \uc0ac\uc6a9\ub429\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uc804\uc790 \uc1a1\uc7a5 \ubcf4\uc874 \uae30\uac04\uacfc \uad00\ub828\ud558\uc5ec \uc900\uc218\ud574\uc57c \ud560 \uc758\ubb34\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4... <\/span><b>\uc6d0\ubcf8 \ub370\uc774\ud130 \ud30c\uc77c\uc740 XML \ud615\uc2dd\uc785\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\ub610\ud55c \uad00\ud560 \ub2f9\uad6d\uc774 \uc694\uccad\ud560 \ub54c \uc5b8\uc81c\ub4e0\uc9c0 \ud574\ub2f9 \ud30c\uc77c\uc744 \uc5f4\uace0 \uc77d\uace0 \ub0b4\ubcf4\ub0bc \uc218 \uc788\ub294 \uae30\ub2a5\ub3c4 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc6d0\ubcf8 \ud30c\uc77c \uc5c6\uc774 \ucd9c\ub825\ubb3c\ub9cc \uac00\ub4dd\ud55c \uc11c\ub958\ud568\uc740 \uc5ec\uc804\ud788 \uaddc\uc815\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\ub294 \uac83\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_he_qua_khi_xac_dinh_sai_thoi_han_luu_tru_hoa_don_dien_tu\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c\uc758 \ubcf4\uc874 \uae30\uac04\uc744 \uc798\ubabb \uc124\uc815\ud588\uc744 \ub54c \ubc1c\uc0dd\ud558\ub294 \uc138 \uac00\uc9c0 \uacb0\uacfc.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\uccab\uc9f8, \uadf8\ub4e4\uc740 \uac80\uc0ac \uacfc\uc815\uc5d0\uc11c \ud544\uc694\ud55c \uc11c\ub958\ub97c \uc81c\ucd9c\ud558\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc6d0\ubcf8 \ub370\uc774\ud130\uac00 \ub204\ub77d\ub41c \ub9e4\uc785 \uc1a1\uc7a5\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ub418\uc9c0 \uc54a\uc744 \uc704\ud5d8\uc774 \uc788\uc73c\uba70, \uc774\uc804\uc5d0 \uacf5\uc81c\ub41c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\uc5d0 \ub300\ud55c \uc870\uc815\uc774 \ubc1c\uc0dd\ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\ub458\uc9f8\ub85c, \ud589\uc815 \uc81c\uc7ac\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc774\ubbf8 \ubc1c\ud589\ub418\uc5b4 \uc138\uae08 \uc2e0\uace0\uac00 \uc644\ub8cc\ub41c \uc1a1\uc7a5\uc744 \ubcf4\uad00 \uae30\uac04 \ub3d9\uc548 \ubd84\uc2e4, \uc18c\uac01 \ub610\ub294 \ud6fc\uc190\ud558\ub294 \ud589\uc704\ub294 \ubcc4\ub3c4\uc758 \ucc98\ubc8c \ub300\uc0c1\uc774 \ub418\uba70, \uc774\uc5d0 \ub300\ud574\uc11c\ub294 \ub2e4\uc74c \uc808\uc5d0\uc11c \uc790\uc138\ud788 \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc14b\uc9f8, \uc790\uae30\ubc29\uc5b4 \ub2a5\ub825\uc744 \uc0c1\uc2e4\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \uac00\uc7a5 \uc5b8\uae09\ub418\uc9c0 \uc54a\uc9c0\ub9cc \uac00\uc7a5 \uc2ec\uac01\ud55c \ud53c\ud574\uc785\ub2c8\ub2e4. \uc6d0\ubcf8 \ub370\uc774\ud130\uac00 \uc5c6\uc73c\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uac70\ub798\ub97c \uc785\uc99d\ud560 \uc218 \uc5c6\uace0, \ub9e4\uc785\ucc44\ubb34\ub97c \uc870\uc815\ud560 \uc218 \uc5c6\uc73c\uba70, \uac10\uc0ac \uacb0\uacfc\ub97c \ubc18\ubc15\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_thoi_han_luu_tru_hoa_don_dien_tu\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uc874 \uae30\uac04\uc744 \uacb0\uc815\ud558\ub294 \ubc95\uc801 \uadfc\uac70<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9627\" aria-describedby=\"caption-attachment-9627\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9627\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9627\" class=\"wp-caption-text\">\uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uc874 \uae30\uac04\uc744 \uacb0\uc815\ud558\ub294 \ubc95\uc801 \uadfc\uac70<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc804\uc790\uc1a1\uc7a5 \ubcf4\uc874 \uae30\uac04\uc5d0 \uad00\ud55c \ubaa8\ub4e0 \ub0b4\uc6a9\uc740 2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870\uc640 2025\ub144 \uc138\ubb34\ud589\uc815\ubc95 \uc81c26\uc870 5\ud56d\uc758 \uc804\uc790\uc1a1\uc7a5 \uad00\ub828 \uaddc\uc815\uc744 \uc885\ud569\ud55c \uac83\uc785\ub2c8\ub2e4. \ub9ce\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uac04\uacfc\ud558\ub294 \uc810\uc740 \ubcf4\uc874 \uae30\uac04\uc5d0 \ub300\ud55c \ud574\ub2f5\uc774 \uc1a1\uc7a5 \uad00\ub828 \uaddc\uc815\uc774 \uc544\ub2c8\ub77c \ud68c\uacc4\ubc95\uc5d0 \uc788\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_41_Luat_Ke_toan_2015_Quy_dinh_goc_ve_bao_quan_luu_tru_tai_lieu_ke_toan\"><\/span><b>2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870: \ud68c\uacc4 \ubb38\uc11c\uc758 \ubcf4\uc874 \ubc0f \ubcf4\uad00\uc5d0 \uad00\ud55c \uae30\ubcf8 \uaddc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\ud68c\uacc4 \ubb38\uc11c\uc758 \ubcf4\uc874 \ubc0f \ubcf4\uad00:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubd80\uc11c\ub294 \uc0ac\uc6a9 \ubc0f \ubcf4\uad00 \uacfc\uc815\uc5d0\uc11c \ud68c\uacc4 \uad00\ub828 \uc11c\ub958\ub97c \uc644\ubcbd\ud558\uace0 \uc548\uc804\ud558\uac8c \ubcf4\uc874\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ub958\uac00 \uc77c\uc2dc\uc801\uc73c\ub85c \uc555\uc218\ub418\uac70\ub098 \ubab0\uc218\ub41c \uacbd\uc6b0\uc5d0\ub294 \ud574\ub2f9 \uc11c\ub958\uc758 \uc0ac\ubcf8\uacfc \ud568\uaed8 \uc555\uc218 \uc0ac\uc2e4\uc744 \uae30\ub85d\ud574\uc57c \ud558\uba70, \ud68c\uacc4 \uc11c\ub958\uac00 \ubd84\uc2e4\ub418\uac70\ub098 \ud30c\uc190\ub41c \uacbd\uc6b0\uc5d0\ub294 \ud574\ub2f9 \uc11c\ub958\uc758 \uc0ac\ubcf8 \ub610\ub294 \ud655\uc778\uc11c\uc640 \ud568\uaed8 \uc555\uc218 \uc0ac\uc2e4\uc744 \uae30\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uad00\ub828 \uc11c\ub958\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c \ub610\ub294 \ud68c\uacc4 \uc5c5\ubb34 \uc644\ub8cc\uc77c\ub85c\ubd80\ud130 12\uac1c\uc6d4 \ub3d9\uc548 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubd80\uc11c\uc758 \ubc95\uc815 \ub300\ub9ac\uc778\uc740 \ud68c\uacc4 \ubb38\uc11c\uc758 \ubcf4\uc874 \ubc0f \ubcf4\uad00\uc744 \ub2f4\ub2f9\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uad00\ub828 \uc11c\ub958\ub294 \ub2e4\uc74c \uae30\uac04 \ub3d9\uc548 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. a) \ud68c\uacc4 \ubd80\uc11c\uc758 \uad00\ub9ac \ubc0f \uc6b4\uc601\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \uc11c\ub958(\ud68c\uacc4 \uc804\ud45c \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc5d0 \uc9c1\uc811 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\ub294 \ud68c\uacc4 \uc804\ud45c \ud3ec\ud568)\ub294 \ucd5c\uc18c 5\ub144, b) \ud68c\uacc4 \uc804\ud45c \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc5d0 \uc9c1\uc811 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \uc804\ud45c, \ud68c\uacc4 \uc7a5\ubd80 \ubc0f \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\ub294 \ubc95\ub960\uc5d0 \ub2ec\ub9ac \uaddc\uc815\ub41c \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0 \ucd5c\uc18c 10\ub144, c) \uc5ed\uc0ac\uc801 \uac00\uce58\uac00 \uc788\uac70\ub098 \uacbd\uc81c\uc801, \uc548\ubcf4\uc801, \uad6d\ubc29\uc801 \uc911\uc694\uc131\uc774 \ud070 \ud68c\uacc4 \uc11c\ub958\ub294 \uc601\uad6c \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\ubd80\ub294 \ubcf4\uad00\ud574\uc57c \ud558\ub294 \ud68c\uacc4 \uc11c\ub958\uc758 \uc885\ub958, \ubcf4\uad00 \uae30\uac04, \uc774 \uc870 \uc81c5\ud56d\uc5d0 \uaddc\uc815\ub41c \ubcf4\uad00 \uae30\uac04 \uacc4\uc0b0 \uc2dc\uc810, \ubcf4\uad00 \uc7a5\uc18c \ubc0f \ubcf4\uad00\ub41c \ud68c\uacc4 \uc11c\ub958\uc758 \ud30c\uae30 \uc808\ucc28\ub97c \uba85\uc2dc\ud574\uc57c \ud55c\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_5_Dieu_26_Luat_Quan_ly_thue_2025_Hoa_don_ton_tai_hop_phap_duoi_dang_du_lieu_dien_tu\"><\/span><b>2025\ub144 \uc138\ubb34\ud589\uc815\ubc95 \uc81c26\uc870 5\ud56d: \uc1a1\uc7a5\uc740 \ubc95\uc801\uc73c\ub85c \uc804\uc790 \ub370\uc774\ud130 \ud615\ud0dc\ub85c \uc874\uc7ac\ud55c\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u00a0\uc804\uc790 \uccad\uad6c\uc11c\uc640 \uad00\ub828\ud558\uc5ec, <\/b><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c\uc758 \uc0dd\uc131, \uad00\ub9ac \ubc0f \uc0ac\uc6a9\uc5d0 \uad00\ud55c \uc6d0\uce59, \uad8c\ub9ac \ubc0f \ucc45\uc784:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5, \uac00\ub0b4 \uc0ac\uc5c5\uc790 \ubc0f \uac1c\uc778 \uc0ac\uc5c5\uc790\ub294 \uc0c1\ud488\uc744 \ud310\ub9e4\ud558\uac70\ub098 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \ub54c \ud45c\uc900 \ub370\uc774\ud130 \ud615\uc2dd\uc73c\ub85c \uc804\uc790 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud558\uba70, \uc138\ubc95 \ubc0f \ud68c\uacc4\ubc95\uc5d0 \uaddc\uc815\ub41c \ubaa8\ub4e0 \ud544\uc218 \uc815\ubcf4\ub97c \ud3ec\ud568\ud558\uc5ec \ubc1c\uc0dd\ud55c \uacbd\uc81c \uac70\ub798\ub97c \uc644\uc804\ud558\uace0 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud574\uc57c \ud569\ub2c8\ub2e4. \uc815\ubd80 \uaddc\uc815\uc5d0 \ub530\ub77c \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9\uc774 \uc758\ubb34\ud654\ub418\uc9c0 \uc54a\uc740 \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0, \ubc1c\ud589\ub41c \uc1a1\uc7a5\uc758 \uc815\ud655\uc131\uc5d0 \ub300\ud55c \ubc95\uc801 \ucc45\uc784\uc744 \uc838\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790\uc1a1\uc7a5\uc758 \ub4f1\ub85d, \uad00\ub9ac \ubc0f \uc0ac\uc6a9\uc740 \uc804\uc790\uac70\ub798\ubc95, \ud68c\uacc4\ubc95 \ubc0f \uc138\ubc95\uc758 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30\ub294 \uc815\ubd80 \uaddc\uc815\uc5d0 \ub530\ub985\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790\ub294 \uc5f0\uacb0\uc131, \ub370\uc774\ud130 \uc800\uc7a5 \ub4f1 \uc694\uad6c \uc0ac\ud56d\uc744 \ucda9\uc871\ud558\ub294 \uae30\uc220 \uc778\ud504\ub77c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uba54\ubaa8: <\/b><span style=\"font-weight: 400;\">\uae30\uc220 \uc778\ud504\ub77c\uc5d0 \ub300\ud55c \ucc45\uc784\uc740 \ub0a9\uc138\uc790\uc5d0\uac8c \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uacf5\uae09\uc5c5\uccb4 \uc2dc\uc2a4\ud15c \uc7a5\uc560, \uc815\ucc45 \ubcc0\uacbd \ub610\ub294 \uacc4\uc815 \uc815\uc9c0\uc640 \uac19\uc740 \uc774\uc720\ub97c \ub4e4\uc5b4 \uc804\uc790 \uc1a1\uc7a5 \ubcf4\uad00 \uae30\ud55c \uc900\uc218 \uc758\ubb34\ub97c \uba74\uc81c\ubc1b\uc744 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_hoa_don_dien_tu_la_bao_lau\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c\uc758 \ubcf4\uc874 \uae30\uac04\uc740 \uc5bc\ub9c8\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95\uc740 \ubaa8\ub4e0 \uc720\ud615\uc758 \ubb38\uc11c\uc5d0 \ub300\ud574 \ub2e8\uc77c \ubcf4\uc874 \uae30\uac04\uc744 \uc815\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub300\uc2e0, \uc81c41\uc870 5\ud56d\uc5d0\uc11c\ub294 \ud68c\uacc4 \ubb38\uc11c\uc758 \uae30\ub2a5\uc5d0 \ub530\ub77c \uc138 \uac00\uc9c0 \uadf8\ub8f9\uc73c\ub85c \ubd84\ub958\ud558\uace0 \uac01 \uadf8\ub8f9\ubcc4\ub85c \ub2e4\ub978 \ubcf4\uc874 \uae30\uac04\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uac01 \uadf8\ub8f9\ubcc4 \uc804\uc790 \uc1a1\uc7a5 \ubcf4\uc874 \uae30\uac04\uc744 \uacb0\uc815\ud558\ub294 \ubc29\ubc95\uc744 \uc694\uc57d\ud558\uc5ec \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ubb38\uc11c\ub97c \uc2e0\uc18d\ud558\uac8c \ube44\uad50 \ubc0f \ubd84\ub958\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uad00 \uae30\ud55c \uc694\uc57d\ud45c.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubb38\uc11c \uadf8\ub8f9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucd5c\uc18c \uacc4\uc57d \uae30\uac04<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubca0\uc774\uc2a4<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ud68c\uacc4 \ud56d\ubaa9\uc744 \uae30\ub85d\ud558\uace0 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\ub294 \ub370 \uc9c1\uc811 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \ubb38\uc11c; \ud68c\uacc4 \uc7a5\ubd80; \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd5c\uc18c 10\ub144<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870 \uc81c5\ud56d (b\ud638)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uacbd\uc601 \ubc0f \uc6b4\uc601\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \ubb38\uc11c\uc5d0\ub294 \uac70\ub798 \uae30\ub85d \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc5d0 \uc9c1\uc811 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\ub294 \uc804\ud45c\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd5c\uc18c 5\ub144<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870 \uc81c5\ud56d \uac00\ud638<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubb38\uc11c\ub294 \uacbd\uc81c, \uc548\ubcf4 \ubc0f \uad6d\ubc29\uc5d0 \uc911\ub300\ud55c \uc758\ubbf8\ub97c \uc9c0\ub2cc \uc5ed\uc0ac\uc801 \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc601\uc6d0\ud788<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870 \uc81c5\ud56d c\ud638\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moc_10_nam_Ap_dung_cho_phan_lon_hoa_don_dien_tu_cua_doanh_nghiep\"><\/span><b>10\uc8fc\ub144 \uae30\ub150: \uae30\uc5c5\uc5d0\uc11c \ubc1c\ud589\ud558\ub294 \ub300\ubd80\ubd84\uc758 \uc804\uc790 \uccad\uad6c\uc11c\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c \ubc0f \uc11c\ube44\uc2a4 \uc81c\uacf5 \ud65c\ub3d9\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc804\uc790 \uc1a1\uc7a5(\uc218\uc2e0 \ubc0f \ubc1c\uc2e0 \ubaa8\ub450)\uc740 \uc218\uc775, \ube44\uc6a9, \ubd80\uac00\uac00\uce58\uc138 \uae30\ub85d \ubc0f \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc758 \uc9c1\uc811\uc801\uc778 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \ub300\ubd80\ubd84\uc758 \uacbd\uc6b0 \uae30\uc5c5\uc758 \uc804\uc790 \uc1a1\uc7a5 \ubcf4\uc874 \uae30\uac04\uc740... <\/span><b>\ucd5c\uc18c 10\ub144<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\ub2e4\uc74c \uc0ac\ud56d\uc744 \uac15\uc870\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc774 \ubd84\ub958\ub294 \ud615\uc2dd\uc774\ub098 \uae08\uc561\uc774 \uc544\ub2cc \uc0ac\uc6a9\ub7c9\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4. \uc7a5\ubd80\uc5d0 \uae30\ub85d\ub41c 50\ub9cc VND\uc9dc\ub9ac \uc1a1\uc7a5\ub3c4 50\uc5b5 VND\uc9dc\ub9ac \uc1a1\uc7a5\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c 10\ub144 \ubcf4\uad00 \ub300\uc0c1\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c &quot;\uc800\uc7a5 \uc6a9\ub7c9\uc744 \uc904\uc774\uae30 \uc704\ud574 \uc18c\uc561 \uc1a1\uc7a5\uc744 \uac78\ub7ec\ub0b4\ub294&quot; \uad00\ud589\uc740 \uadfc\ubcf8\uc801\uc73c\ub85c \uc798\ubabb\ub41c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moc_05_nam_Nhom_tai_lieu_phuc_vu_quan_ly_dieu_hanh\"><\/span><b>5\ub144 \ucc28 \uc8fc\uc694 \uc131\uacfc: \uacbd\uc601 \ubc0f \uc6b4\uc601 \ubb38\uc11c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">5\ub144\uc774\ub77c\ub294 \uae30\uac04\uc740 \ud68c\uacc4 \ubd80\uc11c\uc758 \uad00\ub9ac \ubc0f \uc6b4\uc601\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \ubb38\uc11c\uc5d0 \uc801\uc6a9\ub418\uba70, \uc5ec\uae30\uc5d0\ub294 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uc9c1\uc811 \uae30\ub85d\ub418\uac70\ub098 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc5d0 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\ub294 \ud68c\uacc4 \uc804\ud45c\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc2e4\uc81c\ub85c \uc774 \ubc94\uc8fc\uc5d0\ub294 \uc7a5\ubd80\uc5d0 \uae30\ub85d\ub41c \uc1a1\uc7a5 \uc790\uccb4\uac00 \uc544\ub2c8\ub77c \uc804\ud45c \uc138\ud2b8\uc5d0 \ucca8\ubd80\ub418\ub294 \ub0b4\ubd80 \ucc38\uc870 \ubb38\uc11c\uac00 \ud3ec\ud568\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_vinh_vien_Nhom_dac_thu_can_nhan_dien_som\"><\/span><b>\uc601\uad6c \uc800\uc7a5\uc18c: \uc870\uae30 \uc2dd\ubcc4\uc774 \ud544\uc694\ud55c \ud2b9\uc815 \uadf8\ub8f9.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5ed\uc0ac\uc801\uc73c\ub85c \uc911\uc694\ud558\uace0 \uacbd\uc81c\uc801, \uc548\ubcf4\uc801, \uad6d\ubc29\uc801 \uce21\uba74\uc5d0\uc11c \uc911\uc694\ud55c \uc758\ubbf8\ub97c \uc9c0\ub2cc \ud68c\uacc4 \ubb38\uc11c\ub294 \uc601\uad6c\uc801\uc73c\ub85c \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubb38\uc11c\ub294 \uc77c\ubc18\uc801\uc778 \uc0c1\uc5c5 \uae30\uc5c5\uc5d0\uc11c\ub294 \ub4dc\ubb3c\uc9c0\ub9cc, \uad6d\uc601 \uae30\uc5c5, \uc8fc\uc694 \ud504\ub85c\uc81d\ud2b8 \ucc38\uc5ec \uae30\uad00 \ub610\ub294 \ud2b9\uc218 \ubd84\uc57c\uc5d0\uc11c \uc6b4\uc601\ub418\ub294 \uae30\uc5c5\uc5d0\uc11c\ub294 \ucc98\uc74c\ubd80\ud130 \uc2dd\ubcc4\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2dd\ubcc4\uc774 \ub2a6\uc5b4\uc9c0\uba74 \ubb38\uc11c\uc758 \uac00\uce58\ub97c \uc81c\ub300\ub85c \uc778\uc2dd\ud558\uae30\ub3c4 \uc804\uc5d0 \uc77c\ubc18\uc801\uc778 \uc808\ucc28\uc5d0 \ub530\ub77c \ud30c\uae30\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_bat_dau_tinh_thoi_han_luu_tru_hoa_don_dien_tu\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c\uc758 \ubcf4\uc874 \uae30\uac04 \uacc4\uc0b0\uc774 \uc2dc\uc791\ub418\ub294 \uc2dc\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc2e4\ubb34\uc5d0\uc11c \uac00\uc7a5 \uac04\uacfc\ub418\ub294 \ubd80\ubd84\uc785\ub2c8\ub2e4. 2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870 3\ud56d\uc740 \ud68c\uacc4 \uc11c\ub958\ub97c \uc9c0\uc815\ub41c \uae30\uac04 \ub0b4\uc5d0 \ubcf4\uad00\ud574\uc57c \ud55c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/span><b>12\uac1c\uc6d4<\/b><span style=\"font-weight: 400;\">\ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c \ub610\ub294 \ud68c\uacc4 \uc5c5\ubb34 \uc644\ub8cc\uc77c\ub85c\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ud63c\ub3d9\ud574\uc11c\ub294 \uc548 \ub420 \ub450 \uac00\uc9c0 \ubd84\uba85\ud55c \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc870\uce58 \uc2dc\uae30\uc5d0 \uad00\ud55c \uc758\ubb34:<\/b><span style=\"font-weight: 400;\"> \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 12\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \ubb38\uc11c\ub97c \ubcf4\uad00\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubcf4\uad00 \uae30\uac04\uc5d0 \uad00\ud55c \uc758\ubb34 \uc0ac\ud56d:<\/b><span style=\"font-weight: 400;\"> \uc81c41\uc870 \uc81c5\ud56d\uc5d0 \uaddc\uc815\ub41c \ubc14\uc640 \uac19\uc774 5\ub144, 10\ub144 \ub610\ub294 \uc601\uad6c\uc801\uc73c\ub85c \uc784\uae30\ub97c \uc720\uc9c0\ud55c\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ub370\uc774\ud130\ub97c \ucd5c\ub300 10\ub144 \ub3d9\uc548 \ubcf4\uad00\ud560 \uc218 \uc788\uc9c0\ub9cc, \ucc98\uc74c 2~3\ub144 \ub3d9\uc548 \ub370\uc774\ud130\uac00 \uc800\uc7a5 \uc2dc\uc2a4\ud15c \uc678\ubd80\ub85c \ubd84\uc0b0\ub418\uc5b4 \uc788\ub294 \uacbd\uc6b0 \uad00\ub828 \uaddc\uc815\uc744 \uc704\ubc18\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ubc18\ub300\ub85c, \ub370\uc774\ud130\uac00 \uc81c\ub54c \uc800\uc7a5\ub418\uc5c8\ub354\ub77c\ub3c4 8\ub144 \ucc28\uc5d0 \uc190\uc2e4\ub41c \uacbd\uc6b0 \uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uc874 \uae30\ud55c\uc744 \uc900\uc218\ud558\uc9c0 \ubabb\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4. \uc591\uce21 \ubaa8\ub450 \uc694\uad6c \uc0ac\ud56d\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucc45\uc784\uacfc \uad00\ub828\ud558\uc5ec \uc81c41\uc870 \uc81c4\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \ubd80\uc11c\uc758 \ubc95\uc815 \ub300\ud45c\uc790\ub294 \ud68c\uacc4 \ubb38\uc11c\uc758 \ubcf4\uc874 \ubc0f \ubcf4\uad00\uc744 \ub2f4\ub2f9\ud569\ub2c8\ub2e4. \uc774\ub294 \ud68c\uacc4 \ubd80\uc11c\ub098 \uc815\ubcf4 \uae30\uc220 \ubd80\uc11c\ub9cc\uc758 \ucc45\uc784\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac01 \ubb38\uc11c \uc720\ud615\ubcc4 \ubcf4\uc874 \uae30\uac04 \uacc4\uc0b0\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801\uc778 \uae30\uac04\uc740 \uc81c41\uc870 6\ud56d\uc5d0 \uaddc\uc815\ub41c \ubc14\uc640 \uac19\uc774 \uc815\ubd80\uc758 \uad8c\ud55c\uc5d0 \uc18d\ud558\ubbc0\ub85c, \uae30\uc5c5\uc740 \ub0b4\ubd80 \ubb38\uc11c \ubcf4\uad00 \uaddc\uc815\uc744 \uc218\ub9bd\ud560 \ub54c \uad00\ub828 \uc9c0\uce68 \ubb38\uc11c\ub97c \ucc38\uc870\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_5_buoc_tuan_thu_thoi_han_luu_tru_hoa_don_dien_tu\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uad00 \uae30\ud55c \uc900\uc218\ub97c \uc704\ud55c 5\ub2e8\uacc4 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uc804\uc790 \uc1a1\uc7a5 \ubcf4\uad00 \uae30\ud55c\uc744 \uc900\uc218\ud558\uae30 \uc704\ud55c 5\ub2e8\uacc4 \uc808\ucc28\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>1\ub2e8\uacc4 \u2013 \ubc1c\uc0dd \uc2dc\uc810\uc758 \uc7ac\uace0 \uc870\uc0ac \ubc0f \ubd84\ub958: <\/b><span style=\"font-weight: 400;\">\ud68c\uacc4 \uae30\uac04\ubcc4\ub85c \ubaa8\ub4e0 \uc804\uc790 \uc1a1\uc7a5\uc744 \uc644\ubcbd\ud558\uac8c \uc815\ub9ac\ud55c \ubaa9\ub85d\uc744 \uc791\uc131\ud558\uace0, \uc7a5\ubd80 \ub9c8\uac10 \uc2dc 10\ub144, 5\ub144 \ub610\ub294 \uc601\uad6c \uae30\uac04\uc73c\ub85c \ubd84\ub958\ud558\uc2ed\uc2dc\uc624. \uc624\ub79c \uc2dc\uac04\uc774 \uc9c0\ub09c \ud6c4 \uc7ac\ubd84\ub958\ud558\ub294 \uac83\uc740 \ube44\uc6a9\uc774 \ub9ce\uc774 \ub4e4\uace0 \uc815\ud655\ud55c \ubd84\ub958\uc5d0 \ud544\uc694\ud55c \uc815\ubcf4\uac00 \ubd80\uc871\ud55c \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2\ub2e8\uacc4 \u2013 \uc6d0\ubcf8 \ub370\uc774\ud130\ub97c \ub0b4\ubcf4\ub0b4\uace0 \ubcf4\uad00\ud569\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">XML \ud30c\uc77c\uacfc \ud574\ub2f9 \ud45c\ud604\uc744 \ub2e4\uc6b4\ub85c\ub4dc\ud558\uc5ec \uae30\uc5c5\uc774 \uc9c1\uc811 \uad00\ub9ac\ud558\ub294 \uc778\ud504\ub77c\uc5d0 \uc800\uc7a5\ud558\uc2ed\uc2dc\uc624. \uc774\ub807\uac8c \ud558\uba74 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uacf5\uae09\uc5c5\uccb4\uc758 \uc870\ud68c \ud3ec\ud138\uc5d0 \ub300\ud55c \uc758\uc874\ub3c4\ub97c \uc644\uc804\ud788 \uc5c6\uc568 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc11c\ube44\uc2a4 \uacc4\uc57d\uc740 \uc77c\ubc18\uc801\uc73c\ub85c 1~3\ub144\uc774\uba70, \uc804\uc790 \uc1a1\uc7a5\uc758 \ubc95\uc801 \ubcf4\uc874 \uae30\uac04\uc740 \ucd5c\ub300 10\ub144\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>3\ub2e8\uacc4 \u2013 \uc815\ud655\ud788 12\uac1c\uc6d4 \ub3d9\uc548 \ub370\uc774\ud130\ub97c \ubcf4\uad00\ud569\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">\ubc95\uc801\uc73c\ub85c \uc694\uad6c\ub418\ub294 \uae30\ud55c\ubcf4\ub2e4 \uc55e\ub2f9\uaca8 \ub0b4\ubd80 \ub9c8\uac10\uc77c\uc744 \uc124\uc815\ud558\uc2ed\uc2dc\uc624. \uc608\ub97c \ub4e4\uc5b4, \ub2e4\uc74c \ud574 1\ubd84\uae30 \ub0b4\uc5d0 \uc644\ub8cc\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud558\uc5ec \ubc1c\uacac\ub420 \uc218 \uc788\ub294 \ubbf8\ube44\uc810\uc744 \uc218\uc815\ud560 \uc5ec\uc720\ub97c \ub450\uc2ed\uc2dc\uc624. \uc11c\uba85\ub41c \uc778\uc218\uc778\uacc4 \uae30\ub85d\uc744 \ud1b5\ud574 \ubcf4\uad00 \uacfc\uc815\uc744 \ubb38\uc11c\ud654\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>4\ub2e8\uacc4 \u2013 \ub2e4\uc911 \uacc4\uce35 \ubc31\uc5c5 \ubc0f \uc8fc\uae30\uc801 \ud14c\uc2a4\ud2b8: <\/b><span style=\"font-weight: 400;\">\ucd5c\uc18c \ub450 \uac1c\uc758 \uc11c\ub85c \ub2e4\ub978 \ubb3c\ub9ac\uc801 \uc704\uce58 \ub610\ub294 \uc778\ud504\ub77c\uc5d0 \uc0ac\ubcf8\uc744 \ubcf4\uad00\ud558\uace0, \ud30c\uc77c \uc5f4\uae30 \uac00\ub2a5\uc131 \uac80\uc0ac \uae30\ub85d\uc744 \ub9e4\ub144 \uc720\uc9c0\ud558\uc2ed\uc2dc\uc624. \uc815\uae30\uc801\uc778 \uac80\uc0ac\ub294 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uc190\uc0c1\ub418\uc5c8\uc9c0\ub9cc \ub208\uc5d0 \ub744\uc9c0 \uc54a\uac8c \ubcf4\uad00\ub41c \ub370\uc774\ud130\ub294 \ub204\uad70\uac00\uac00 \ud30c\uc77c\uc744 \uc5f4\ub824\uace0 \ud560 \ub54c \ube44\ub85c\uc18c \ub4dc\ub7ec\ub098\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud504\ub85c\uc138\uc2a4\ub97c \uad00\ub9ac\ud560 \uc804\ub2f4 \uc778\ub825\uc774 \uc5c6\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc774\ub294 \ubc18\ub4dc\uc2dc \uace0\ub824\ud574\uc57c \ud560 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/\"> \uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uad00 \uae30\ud55c\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc5b4\ub5a4 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub418\ub098\uc694?<\/a><\/span><span style=\"font-weight: 400;\">\uc774\ub97c \ud1b5\ud574 \ud14c\uc2a4\ud2b8 \uacfc\uc815\uc774 \ud55c \uac1c\uc778\uc758 \uae30\uc5b5\uc5d0 \uc758\uc874\ud558\ub294 \ub300\uc2e0 \uc9c0\uc18d\uc801\uc73c\ub85c \uc9c4\ud589\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>5\ub2e8\uacc4 \u2013 \uc0ac\uac74 \ubc1c\uc0dd \uc989\uc2dc \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> \ubb38\uc11c\uac00 \uc555\uc218, \ubab0\uc218, \ubd84\uc2e4 \ub610\ub294 \ud30c\uae30\ub41c \uacbd\uc6b0, \uc81c41\uc870 \uc81c2\ud56d\uc740 \ubb38\uc11c \uc0ac\ubcf8 \ub610\ub294 \ud655\uc778\uc11c\ub97c \ucca8\ubd80\ud55c \uae30\ub85d\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4. \uc0ac\uac74 \ubc1c\uc0dd \uc2dc\uc810\uc5d0 \uc791\uc131\ub41c \uae30\ub85d\uc740 \uc870\uc0ac \uac1c\uc2dc \ud6c4 \uc0ac\ud6c4\uc5d0 \uc791\uc131\ub41c \uae30\ub85d\ubcf4\ub2e4 \ud6e8\uc52c \ub354 \ub192\uc740 \uc124\uba85\ub825\uc744 \uc9c0\ub2d9\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_tuan_thu_thoi_han_luu_tru_hoa_don_dien_tu_bi_xu_phat_the_nao\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uad00 \uae30\ud55c\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc5b4\ub5a4 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9628\" aria-describedby=\"caption-attachment-9628\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9628\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao.jpg\" alt=\"Kh\u00f4ng tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb x\u1eed ph\u1ea1t th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9628\" class=\"wp-caption-text\">\uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uad00 \uae30\ud55c\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc5b4\ub5a4 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub418\ub098\uc694?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc790\uc8fc \uc624\ud574\ub418\ub294 \ubd80\ubd84\uc744 \uba85\ud655\ud788 \ud560 \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc544\uce74\uc774\ube59\uacfc \uad00\ub828\ub41c \uc77c\ubc18\uc801\uc778 \ubd88\uc774\uc775\uc740 &quot;\uc544\uce74\uc774\ube59 \uc9c0\uc5f0&quot; \ub54c\ubb38\uc774 \uc544\ub2c8\ub77c \ub2e4\ub978 \uc774\uc720 \ub54c\ubb38\uc785\ub2c8\ub2e4. <\/span><b>\uc1a1\uc7a5\uc740 \ubcf4\uad00 \uc911\uc5d0 \ubd84\uc2e4, \uc18c\uc2e4 \ub610\ub294 \uc190\uc0c1\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2020\ub144 125\ud638 \uc2dc\ud589\ub839 \uc81c26\uc870 \uc81c4\ud56d \ubc0f 2021\ub144 102\ud638 \uc2dc\ud589\ub839 \uc81c1\uc870 \uc81c4\ud56d\uc5d0 \ub530\ub77c \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc601\uc218\uc99d \ubd84\uc2e4, \uc18c\uac01 \ub610\ub294 \ud6fc\uc190 \uc2dc\uc758 \ubc8c\uce59: <\/b><span style=\"font-weight: 400;\">\ubcf8 \uc870\ud56d 1\ud56d, 2\ud56d \ubc0f 3\ud56d\uc5d0 \uaddc\uc815\ub41c \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0, \uc0ac\uc6a9 \ub610\ub294 \ubcf4\uad00 \uc911\uc5d0 \ubc1c\ud589 \ubc0f \uc2e0\uace0\ub41c \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubd84\uc2e4, \uc18c\uac01 \ub610\ub294 \ud6fc\uc190\ud558\ub294 \ud589\uc704\uc5d0 \ub300\ud574\uc11c\ub294 500\ub9cc \ub3d9\uc5d0\uc11c 1,000\ub9cc \ub3d9\uae4c\uc9c0\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c1\uae30 \ubc8c\uae08\uc740 \uc870\uc9c1\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub3d9\uc77c\ud55c \uc704\ubc18 \ud589\uc704\ub97c \uc800\uc9c0\ub978 \uac1c\uc778(\uac00\uc815 \ubc0f \uc0ac\uc5c5\uccb4 \ud3ec\ud568)\uc758 \uacbd\uc6b0, \ubc8c\uae08\uc740 \uc870\uc9c1\uc5d0 \ubd80\uacfc\ub418\ub294 \uae08\uc561\uc758 \uc808\ubc18\uc774\uba70, \uc774\ub294 \uc2dc\ud589\ub839 125\/2020\/ND-CP \uc81c7\uc870 4\ud56d (a)\ud638\uc5d0 \uc758\uac70\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadf8\ub7ec\ub098 \uc2e4\uc81c \uc7ac\uc815\uc801 \uc190\uc2e4\uc740 \ud589\uc815 \ubc8c\uae08\ubcf4\ub2e4 \ud6e8\uc52c \ud070 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \ud22c\uc785 \uc1a1\uc7a5\uc744 \uc81c\ucd9c\ud558\uc9c0 \ubabb\ud574 \ube44\uc6a9\uc774 \uc778\uc815\ub418\uc9c0 \uc54a\uc73c\uba74 \ubc95\uc778 \uc18c\ub4dd\uc138\uac00 \uc18c\uae09 \uc9d5\uc218\ub418\uace0, \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\uc561\uc774 \uc870\uc815\ub418\uba70, \uc218\ub144\uac04 \ub204\uc801\ub41c \uc5f0\uccb4\ub8cc\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc804\uc790 \uc1a1\uc7a5 \ubcf4\uad00 \uae30\ud55c \uc900\uc218\ub294 \ub2e8\uc21c\ud55c \ud589\uc815 \uc808\ucc28\uac00 \uc544\ub2c8\ub77c \uc7ac\uc815\uc801 \uc704\ud5d8 \uad00\ub9ac \uc870\uce58\ub85c \uac04\uc8fc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\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;\">\uc774 \uae30\uc0ac \uc804\uccb4\uc5d0\uc11c \uc5bb\uc744 \uc218 \uc788\ub294 \uc138 \uac00\uc9c0 \ud575\uc2ec \uc0ac\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. \uccab\uc9f8, \uc804\uc790 \uc1a1\uc7a5\uc758 \ubcf4\uc874 \uae30\uac04\uc740 2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870\uc5d0 \ub530\ub77c \ucd5c\uc18c 5\ub144, \ucd5c\uc18c 10\ub144, \uadf8\ub9ac\uace0 \uc601\uad6c\uc758 \uc138 \uac00\uc9c0 \uae30\uac04\uc73c\ub85c \uc815\ud574\uc838 \uc788\uc73c\uba70, \ub300\ubd80\ubd84\uc758 \uc0ac\uc5c5 \uc1a1\uc7a5\uc740 10\ub144 \ubcf4\uc874 \uae30\uac04\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4. \ub458\uc9f8, \ubb38\uc11c\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 12\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. \uc14b\uc9f8, \ubc95\ub960\uc5d0\uc11c \uc885\uc774 \uc778\uc1c4\ub97c \uc758\ubb34\ud654\ud558\uc9c0\ub294 \uc54a\uc9c0\ub9cc, \uc804\uc790 \ub370\uc774\ud130\uac00 \ubcf4\uc874 \uae30\uac04 \ub3d9\uc548 \uc644\uc804\ud558\uace0 \uc548\uc804\ud558\uba70 \uc811\uadfc \uac00\ub2a5\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uc0ac \ubb38\uc11c \ubcf4\uad00 \ud504\ub85c\uc138\uc2a4\uc5d0 \ub9cc\ub8cc\uc77c\ubcc4 \ubd84\ub958, \uc6d0\ubcf8 \ub370\uc774\ud130 \ucd94\ucd9c, \uc7a5\uae30 \ubc31\uc5c5 \uc635\uc158 \ub4f1 \ubd88\ud655\uc2e4\ud55c \ubd80\ubd84\uc774 \uc788\ub2e4\uba74 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc0ac\uc804\uc5d0 \uc804\ubb38\uac00\uc758 \uc870\uc5b8\uc744 \uad6c\ud574\uc57c \ud569\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 \uc870\uc9c1\uc73c\ub85c\ubd80\ud130 \uc870\uc5b8\uacfc \uc9c0\uc6d0\uc744 \uad6c\ud558\uc2ed\uc2dc\uc624.<\/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 \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\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> <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> <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_thoi_han_luu_tru_hoa_don_dien_tu\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c \ubcf4\uc874 \uae30\uac04\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=\"Thoi_han_luu_tru_hoa_don_dien_tu_la_bao_lau-2\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c\uc758 \ubcf4\uc874 \uae30\uac04\uc740 \uc5bc\ub9c8\uc778\uac00\uc694?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95 \uc81c41\uc870 5\ud56d\uc5d0 \ub530\ub974\uba74, \ud68c\uacc4 \ubd80\uc11c\uc758 \uad00\ub9ac \ubc0f \uc6b4\uc601\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \ubb38\uc11c\ub294 \ucd5c\uc18c 5\ub144, \ud68c\uacc4 \uc804\ud45c \uae30\ub85d \ubc0f \uc7ac\ubb34\uc81c\ud45c, \ud68c\uacc4 \uc7a5\ubd80, \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc5d0 \uc9c1\uc811 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \uc804\ud45c\ub294 \ucd5c\uc18c 10\ub144, \uc5ed\uc0ac\uc801 \uac00\uce58 \ubc0f \uacbd\uc81c\uc801, \uc548\ubcf4\uc801, \uad6d\ubc29\uc801 \uc911\uc694\uc131\uc744 \uc9c0\ub2cc \ud68c\uacc4 \ubb38\uc11c\ub294 \uc601\uad6c \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_bat_buoc_in_hoa_don_dien_tu_ra_giay_de_luu_tru_khong\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c\ub97c \ubcf4\uad00\uc744 \uc704\ud574 \uc885\uc774\ub85c \uc778\uc1c4\ud558\ub294 \uac83\uc774 \ud544\uc218\uc778\uac00\uc694?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694. \ubc95\uc801\uc73c\ub85c \uc885\uc774\ub85c \uc778\uc1c4\ud560 \ud544\uc694\ub294 \uc5c6\uc2b5\ub2c8\ub2e4. \uc804\uc790 \uccad\uad6c\uc11c\ub294 \uc804\uc790 \uac70\ub798, \ud68c\uacc4 \ubc0f \uc138\ubb34 \uad00\ub828 \ubc95\ub960\uc5d0 \ub530\ub77c \uc804\uc790 \ub370\uc774\ud130\ub85c \uc0dd\uc131, \uad00\ub9ac \ubc0f \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_hoa_don_dien_tu_bat_dau_tinh_tu_khi_nao\"><\/span><b>\uc804\uc790 \uccad\uad6c\uc11c\uc758 \ubcf4\uc874 \uae30\uac04\uc740 \uc5b8\uc81c\ubd80\ud130 \uc2dc\uc791\ub418\ub098\uc694?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub960\uc5d0 \ub530\ub974\uba74 \ud68c\uacc4 \uad00\ub828 \uc11c\ub958\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c \ub610\ub294 \ud68c\uacc4 \uc5c5\ubb34 \uc644\ub8cc\uc77c\ub85c\ubd80\ud130 12\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. \uac01 \uc11c\ub958 \uc720\ud615\ubcc4 \ubcf4\uad00 \uae30\uac04 \uacc4\uc0b0 \ubc29\ubc95\uc740 \uc81c41\uc870 6\ud56d\uc5d0 \ub530\ub77c \uc815\ubd80\uac00 \uc0c1\uc138\ud788 \uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lam_mat_hoa_don_trong_thoi_gian_luu_tru_bi_phat_bao_nhieu\"><\/span><b>\ubcf4\uad00 \uae30\uac04 \ub3d9\uc548 \uc1a1\uc7a5\uc744 \ubd84\uc2e4\ud560 \uacbd\uc6b0 \uc5b4\ub5a4 \ubd88\uc774\uc775\uc774 \uc788\ub098\uc694?<\/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;\">\uc0ac\uc6a9 \ub610\ub294 \ubcf4\uad00 \uc911 \uc138\uae08 \uc2e0\uace0\ub97c \uc704\ud574 \ubc1c\ud589 \ubc0f \uc2e0\uace0\ub41c \uc601\uc218\uc99d\uc744 \ubd84\uc2e4, \uc18c\uac01 \ub610\ub294 \ud6fc\uc190\ud558\ub294 \ud589\uc704\uc5d0 \ub300\ud574\uc11c\ub294 \uc2dc\ud589\ub839 125\/2020\/ND-CP \uc81c26\uc870 \uc81c4\ud56d(\uc2dc\ud589\ub839 102\/2021\/ND-CP \uc81c1\uc870 \uc81c4\ud56d\uc5d0 \uc758\ud574 \uac1c\uc815\ub428)\uc5d0 \ub530\ub77c 500\ub9cc \ub3d9\uc5d0\uc11c 1,000\ub9cc \ub3d9\uae4c\uc9c0\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_dau_vao_co_phai_luu_tru_giong_hoa_don_dau_ra_khong\"><\/span><b>\uc804\uc790 \uc785\ub825 \uc1a1\uc7a5\uc740 \ucd9c\ub825 \uc1a1\uc7a5\uacfc \ub3d9\uc77c\ud55c \ubc29\uc2dd\uc73c\ub85c \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\uae4c?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub124. \ubd84\ub958 \uae30\uc900\uc740 \ubb38\uc11c\uc758 \uc6a9\ub3c4\uac00 \uc544\ub2c8\ub77c \uae30\ub2a5\uc5d0 \uc788\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \ucc98\ub9ac \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc5d0 \uc9c1\uc811 \uc0ac\uc6a9\ub41c \ub9e4\uc785 \uc1a1\uc7a5\uc740 \ucd5c\uc18c 10\ub144 \ub3d9\uc548 \ubcf4\uad00\ud574\uc57c \ud558\ub294 \ubb38\uc11c\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ngh\u0129a v\u1ee5 k\u00e9o d\u00e0i c\u1ea3 th\u1eadp k\u1ef7 nh\u01b0ng l\u1ea1i b\u1ecb r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p xem nh\u01b0 m\u1ed9t thao t\u00e1c h\u00e0nh ch\u00ednh \u0111\u00e3 xong ngay sau k\u1ef3 quy\u1ebft to\u00e1n. Th\u1ef1c t\u1ebf t\u1ea1i c\u00e1c cu\u1ed9c thanh tra cho th\u1ea5y t\u00ecnh hu\u1ed1ng ph\u1ed5 bi\u1ebfn nh\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 k\u1ebf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9626,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9625","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9625","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=9625"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9625\/revisions"}],"predecessor-version":[{"id":9630,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9625\/revisions\/9630"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9626"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}