{"id":2868,"date":"2025-06-17T04:30:37","date_gmt":"2025-06-17T04:30:37","guid":{"rendered":"https:\/\/prv.com.vn\/?p=2868"},"modified":"2025-06-17T04:30:37","modified_gmt":"2025-06-17T04:30:37","slug":"mot-so-diem-moi-cua-thong-tu-so-32-2025-tt-btc-huong-dan-mot-so-noi-dung-ve-hoa-don-chung-tu","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc-su-kien\/mot-so-diem-moi-cua-thong-tu-so-32-2025-tt-btc-huong-dan-mot-so-noi-dung-ve-hoa-don-chung-tu\/","title":{"rendered":"M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi c\u1ee7a th\u00f4ng t\u01b0 s\u1ed1 32\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>M\u1ed8T S\u1ed0 \u0110I\u1ec2M M\u1edaI C\u1ee6A TH\u00d4NG T\u01af S\u1ed0 32\/2025\/TT-BTC H\u01af\u1edaNG D\u1eaaN M\u1ed8T S\u1ed0 N\u1ed8I DUNG V\u1ec0 H\u00d3A \u0110\u01a0N, CH\u1ee8NG T\u1eea THEO QUY \u0110\u1ecaNH T\u1ea0I LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe, NGH\u1eca \u0110\u1ecaNH S\u1ed0 123\/2020\/N\u0110-CP V\u00c0 NGH\u1eca \u0110\u1ecaNH S\u1ed0 70\/2025\/N\u0110-CP<\/strong><\/h4>\n<p>Ng\u00e0y 31 th\u00e1ng 5 n\u0103m 2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 32\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 6 n\u0103m 2025. Trong \u0111\u00f3, m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 sau:<\/p>\n<p><strong><u>1\/ M\u1edf r\u1ed9ng quy\u1ec1n \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/u><\/strong><\/p>\n<p>H\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n l\u1eadp h\u00f3a \u0111\u01a1n qua b\u00ean th\u1ee9 ba m\u00e0 kh\u00f4ng y\u00eau c\u1ea7u b\u00ean th\u1ee9 ba nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i l\u00e0 b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u01b0\u1eddi b\u00e1n. Vi\u1ec7c \u1ee7y nhi\u1ec7m n\u00e0y ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n, h\u1ee3p \u0111\u1ed3ng v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p><strong><u>2\/ B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n<\/u><\/strong><\/p>\n<p><em><u>2.1\/ B\u1ed5 sung k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 7, s\u1ed1 8 v\u00e0 s\u1ed1 9 \u0111\u1ec3 ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/u><\/em><\/p>\n<p>S\u1ed1 7: Ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/p>\n<p>S\u1ed1 8: Ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed;<\/p>\n<p>S\u1ed1 9: Ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.<\/p>\n<p><em><u>2.2\/ B\u1ed5 sung k\u00fd t\u1ef1 th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 sau:<\/u><\/em><\/p>\n<p>Ch\u1eef X: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/p>\n<p><strong><u>3\/ \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9<\/u><\/strong><\/p>\n<ul>\n<li>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u g\u1ed3m:<\/li>\n<\/ul>\n<p>+ S\u1ea3n ph\u1ea9m ph\u00e1i sinh<\/p>\n<p>+ D\u1ecbch v\u1ee5 cung c\u1ea5p su\u1ea5t \u0103n c\u00f4ng nghi\u1ec7p<\/p>\n<p>+ D\u1ecbch v\u1ee5 c\u1ee7a s\u1edf giao d\u1ecbch h\u00e0ng h\u00f3a<\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<p><strong><u>4\/ M\u1eabu h\u00f3a \u0111\u01a1n GTGT ki\u00eam khai ho\u00e0n thu\u1ebf<\/u><\/strong><\/p>\n<p>N\u1ed9i dung h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf g\u1ed3m 03 ph\u1ea7n:<\/p>\n<ul>\n<li>Ph\u1ea7n A d\u00e0nh cho doanh nghi\u1ec7p b\u00e1n h\u00e0ng ho\u00e0n thu\u1ebf l\u1eadp khi b\u00e1n h\u00e0ng h\u00f3a<\/li>\n<li>Ph\u1ea7n B d\u00e0nh cho c\u01a1 quan h\u1ea3i quan l\u1eadp \u0111\u1ec3 ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf, h\u00e0ng h\u00f3a, t\u00ednh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ho\u00e0n<\/li>\n<li>Ph\u1ea7n C d\u00e0nh cho Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i l\u00e0 \u0111\u1ea1i l\u00fd ho\u00e0n thu\u1ebf l\u1eadp.<\/li>\n<\/ul>\n<p><strong> \u21aa<\/strong>\u00a0\u0110\u00e2y l\u00e0 m\u1eabu m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean c\u00f3 trong Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/p>\n<p><strong><u>5\/ Ho\u1ea1t \u0111\u1ed9ng kinh doanh \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/u><\/strong><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng:\n<ul>\n<li>B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si\u00eau th\u1ecb; b\u00e1n l\u1ebb (tr\u1eeb \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c);<\/li>\n<li>\u0102n u\u1ed1ng; nh\u00e0 h\u00e0ng; kh\u00e1ch s\u1ea1n;<\/li>\n<li>D\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9, d\u1ecbch v\u1ee5 ngh\u1ec7 thu\u1eadt, vui ch\u01a1i, gi\u1ea3i tr\u00ed, ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu phim, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh v\u1ec1 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam);<\/li>\n<li>Doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><u>6\/ Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh r\u1ee7i ro v\u1ec1 thu\u1ebf cao trong \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/u><\/strong><\/p>\n<p>B\u1ed9 T\u00e0i ch\u00ednh l\u1ea7n \u0111\u1ea7u ti\u00ean quy \u0111\u1ecbnh c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf cao trong \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/p>\n<ul>\n<li>Ti\u00eau ch\u00ed 1: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u1ed3ng th\u1eddi l\u00e0 ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 h\u00e0nh vi gian l\u1eadn, mua b\u00e1n h\u00f3a \u0111\u01a1n tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<li>Ti\u00eau ch\u00ed 2: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n thu\u1ed9c danh s\u00e1ch c\u00f3 giao d\u1ecbch \u0111\u00e1ng ng\u1edd, theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n.<\/li>\n<li>Ti\u00eau ch\u00ed 3: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh kh\u00f4ng c\u00f3 \u0111\u1ecba ch\u1ec9 c\u1ee5 th\u1ec3 theo \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh ho\u1eb7c \u0111\u1eb7t t\u1ea1i chung c\u01b0 (kh\u00f4ng bao g\u1ed3m chung c\u01b0 \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt); ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh ngo\u00e0i ph\u1ea1m vi c\u1ea5p t\u1ec9nh\/th\u00e0nh ph\u1ed1 n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh\/chi nh\u00e1nh.<\/li>\n<li>Ti\u00eau ch\u00ed 4: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf tr\u1ea1ng th\u00e1i \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf\u201d ho\u1eb7c \u1edf tr\u1ea1ng th\u00e1i \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd\u201d, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<li>Ti\u00eau ch\u00ed 5: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro kh\u00e1c do c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh v\u00e0 c\u00f3 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 gi\u1ea3i tr\u00ecnh.<\/li>\n<\/ul>\n<p><strong><u>7\/ H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 01\/6\/2025<\/u><\/strong><\/p>\n<p>K\u1ec3 t\u1eeb ng\u00e0y 01\/6\/2025, t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i ng\u1eebng s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed \u0111\u00e3 th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 chuy\u1ec3n sang \u00e1p d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.<\/p>\n<p><strong><u>8\/ Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/u><\/strong><\/p>\n<p>Theo kho\u1ea3n 5 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 32, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, si\u00eau th\u1ecb, nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, d\u1ecbch v\u1ee5 vui ch\u01a1i gi\u1ea3i tr\u00ed&#8230;) tr\u01b0\u1edbc ng\u00e0y 01\/6\/2025 th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn:<\/p>\n<ul>\n<li>Ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/li>\n<li>Ho\u1eb7c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p><strong><u>9\/ H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp sai tr\u01b0\u1edbc 01\/6\/2025<\/u><\/strong><\/p>\n<p>K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP) v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh m\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai.<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d.<\/li>\n<li>Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) ho\u1eb7c ng\u01b0\u1eddi b\u00e1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed8T S\u1ed0 \u0110I\u1ec2M M\u1edaI C\u1ee6A TH\u00d4NG T\u01af S\u1ed0 32\/2025\/TT-BTC H\u01af\u1edaNG D\u1eaaN M\u1ed8T S\u1ed0 N\u1ed8I DUNG V\u1ec0 H\u00d3A \u0110\u01a0N, CH\u1ee8NG T\u1eea THEO QUY \u0110\u1ecaNH T\u1ea0I LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe, NGH\u1eca \u0110\u1ecaNH S\u1ed0 123\/2020\/N\u0110-CP V\u00c0 NGH\u1eca \u0110\u1ecaNH S\u1ed0 70\/2025\/N\u0110-CP Ng\u00e0y 31 th\u00e1ng 5 n\u0103m 2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 32\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn&#8230;<\/p>\n","protected":false},"author":4,"featured_media":2692,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53,48],"tags":[],"class_list":["post-2868","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2868","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=2868"}],"version-history":[{"count":0,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2868\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/2692"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=2868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=2868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=2868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}