{"id":12254,"date":"2024-06-06T21:17:23","date_gmt":"2024-06-06T14:17:23","guid":{"rendered":"https:\/\/arito.vn\/?p=12254"},"modified":"2024-09-18T21:58:41","modified_gmt":"2024-09-18T14:58:41","slug":"mau-bien-ban-huy-hoa-don-theo-chuan-thong-tu-78-moi-nhat","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/mau-bien-ban-huy-hoa-don-theo-chuan-thong-tu-78-moi-nhat\/","title":{"rendered":"M\u1eabu bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n theo chu\u1ea9n th\u00f4ng t\u01b0 78 m\u1edbi nh\u1ea5t"},"content":{"rendered":"
Khi g\u1eb7p sai s\u00f3t v\u1ec1 th\u00f4ng tin ho\u1eb7c ch\u1ea5m d\u1ee9t cung c\u1ea5p d\u1ecbch v\u1ee5, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. M\u1eb7c d\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c, vi\u1ec7c l\u1eadp bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1eabn \u0111\u01b0\u1ee3c khuy\u1ebfn ngh\u1ecb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c b\u00ean. B\u00e0i vi\u1ebft n\u00e0y t\u1eeb Arito<\/a><\/strong> s\u1ebd cung c\u1ea5p th\u00f4ng tin v\u1ec1 m\u1eabu bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n<\/a><\/strong> theo Th\u00f4ng t\u01b0 78 m\u1edbi nh\u1ea5t.<\/span><\/p>\n H\u1ee7y h\u00f3a \u0111\u01a1n, theo kho\u1ea3n 10 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 vi\u1ec7c l\u00e0m cho h\u00f3a \u0111\u01a1n m\u1ea5t \u0111i gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. Nh\u01b0 v\u1eady, h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 hi\u1ec3u l\u00e0 qu\u00e1 tr\u00ecnh l\u00e0m cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng n\u1eefa.<\/span><\/p>\n Nhi\u1ec1u ng\u01b0\u1eddi hi\u1ec7n nay \u0111ang nh\u1ea7m l\u1eabn gi\u1eefa hai kh\u00e1i ni\u1ec7m “h\u1ee7y h\u00f3a \u0111\u01a1n” v\u00e0 “ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n”. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 th\u00f4ng tin gi\u00fap b\u1ea1n \u0111\u1ecdc ph\u00e2n bi\u1ec7t hai nghi\u1ec7p v\u1ee5 n\u00e0y:<\/span><\/p>\n >>> Xem th\u00eam: [Download] 6 M\u1eabu bi\u00ean b\u1ea3n b\u00e0n giao h\u00e0ng h\u00f3a<\/a> m\u1edbi nh\u1ea5t 2024<\/strong><\/p><\/blockquote>\n Bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t lo\u1ea1i bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp ra \u0111\u1ec3 ghi nh\u1eadn vi\u1ec7c sai s\u00f3t ho\u1eb7c c\u00e1c l\u00fd do kh\u00e1c d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n. T\u1eeb \u0111\u00f3, hai b\u00ean s\u1ebd cam k\u1ebft kh\u00f4ng k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 vi\u1ebft sai n\u00e0y.<\/span><\/p>\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n Kho\u1ea3n 1 \u0110i\u1ec1u 19 ghi nh\u1eadn:<\/span><\/p>\n “Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 04\/SS-HD\u0110T Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi, k\u00fd s\u1ed1 g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u00f3 sai s\u00f3t l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf.”<\/span><\/p>\n Theo \u0111\u00f3, h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf. Vi\u1ec7c n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t m\u00e0 ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua.<\/span><\/p>\n B\u00ean c\u1ea1nh \u0111\u00f3, t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t quy \u0111\u1ecbnh:<\/span><\/p>\n “Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP sau \u0111\u00f3 c\u00f3 ph\u00e1t sinh vi\u1ec7c h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n theo M\u1eabu s\u1ed1 04\/SS-HD\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.”<\/span><\/p>\n Theo quy \u0111\u1ecbnh n\u00e0y, vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi cho c\u01a1 quan thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp khi ng\u01b0\u1eddi b\u00e1n cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng sau \u0111\u00f3 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ecb h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t.<\/span><\/p>\n So v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 h\u1ee7y h\u00f3a \u0111\u01a1n gi\u1ea5y, c\u00f3 th\u1ec3 th\u1ea5y c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u00edt h\u01a1n.<\/span><\/p>\n >>> Xem th\u00eam: M\u1eabu bi\u00ean b\u1ea3n hu\u1ef7 ho\u00e1 \u0111\u01a1n<\/a> theo chu\u1ea9n th\u00f4ng t\u01b0 78 m\u1edbi nh\u1ea5t<\/strong><\/p><\/blockquote>\n Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, tr\u00ecnh t\u1ef1 h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t nh\u01b0 sau:<\/span><\/p>\n \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP th\u00ec kh\u00f4ng c\u00f3 b\u01b0\u1edbc c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u1ec3 g\u1eedi ng\u01b0\u1eddi mua.<\/span><\/p>\n <\/p>\n C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span><\/p>\n \u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac<\/span><\/p>\n \u2026\u2026.o0o\u2026\u2026.<\/span><\/i><\/p>\n BI\u00caN B\u1ea2N H\u1ee6Y HO\u00c1 \u0110\u01a0N \u0110I\u1ec6N T\u1eec<\/span><\/p>\n C\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/i><\/p>\n C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC ng\u00e0y 17\/09\/2021 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 123\/2020\/N\u0110-CP<\/span><\/i><\/p>\n H\u00f4m nay, ng\u00e0y\u00a0 \u00a0 th\u00e1ng\u00a0 \u00a0 n\u0103m 2023, Ch\u00fang t\u00f4i g\u1ed3m:<\/span><\/p>\n Hai b\u00ean A, B th\u00f4\u0301ng nh\u00e2\u0301t l\u00e2\u0323p bi\u00ean ba\u0309n na\u0300y xa\u0301c nh\u00e2\u0323n ca\u0301c th\u00f4ng tin\u00a0 sau:<\/span><\/p>\n 1. Ho\u0301a \u0111\u01a1n thu h\u00f4\u0300i: B\u00ean A h\u1ee7y ho\u0301a \u0111\u01a1n ma\u0300 B\u00ean A \u0111a\u0303 l\u00e2\u0323p va\u0300 giao cho B\u00ean B, cu\u0323 th\u00ea\u0309:<\/span><\/p>\n 2. Ly\u0301 do thu h\u00f4\u0300i:\u00a0 <\/span>Xu\u00e2\u0301t sai t\u00ean h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/span><\/i><\/p>\n 3. Ho\u0301a \u0111\u01a1n thay th\u00ea\u0301: B\u00ean A \u0111a\u0303 l\u00e2\u0323p va\u0300 giao B\u00ean B, 01 t\u01a1\u0300 ho\u0301a \u0111\u01a1n thay th\u00ea\u0301\/\u0111i\u1ec1u ch\u1ec9nh:<\/span><\/p>\n Bi\u00ean b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh hai b\u1ea3n, m\u1ed7i b\u00ean gi\u1eef m\u1ed9t b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 nhau. B\u00ean A v\u00e0 B\u00ean B \u0111\u00e3 \u0111\u1ecdc, hi\u1ec3u r\u00f5 v\u00e0 ho\u00e0n to\u00e0n th\u1ed1ng nh\u1ea5t t\u1eebng n\u1ed9i dung tr\u00ean Bi\u00ean b\u1ea3n thu h\u00f4\u0300i ho\u0301a \u0111\u01a1n n\u00e0y v\u00e0 kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn g\u00ec th\u00eam.<\/span><\/p>\n (K\u00fd v\u00e0 \u0111\u00f3ng d\u1ea5u)<\/span><\/td>\n (K\u00fd v\u00e0 \u0111\u00f3ng d\u1ea5u)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n B\u1ea1n c\u00f3 th\u1ec3 t\u1ea3i v\u1ec1 mi\u1ec5n ph\u00ed m\u1eabu bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 78 <\/span><\/i>T\u1ea0I \u0110\u00c2Y<\/i><\/a><\/strong><\/p>\n1. T\u1ed5ng quan v\u1ec1 h\u1ee7y h\u00f3a \u0111\u01a1n<\/b><\/h2>\n
1.1. H\u1ee7y h\u00f3a \u0111\u01a1n l\u00e0 g\u00ec?<\/strong><\/h3>\n
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1.2. H\u1ee7y h\u00f3a \u0111\u01a1n kh\u00e1c ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o?<\/strong><\/h3>\n
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2. Khi n\u00e0o th\u00ec c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n<\/b><\/h2>\n
Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai s\u00f3t<\/strong><\/h3>\n
Tr\u01b0\u1eddng h\u1ee3p 2: Ph\u00e1t sinh vi\u1ec7c h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t cung c\u1ea5p d\u1ecbch v\u1ee5 khi \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n thu ti\u1ec1n tr\u01b0\u1edbc<\/strong><\/h3>\n
3. Th\u1ee7 t\u1ee5c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n
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4. M\u1eabu bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n theo th\u00f4ng t\u01b0 78 m\u1edbi nh\u1ea5t 2024<\/b><\/h2>\n
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\n Th\u00f4ng tin<\/span><\/td>\n B\u00caN A (B\u00caN BA\u0301N)<\/span><\/td>\n B\u00caN B (B\u00caN MUA)<\/span><\/td>\n<\/tr>\n \n T\u00ean doanh nghi\u00ea\u0323p<\/span><\/td>\n <\/td>\n \u00a0<\/span><\/td>\n<\/tr>\n \n Ma\u0303 s\u00f4\u0301 thu\u00ea\u0301<\/span><\/td>\n <\/td>\n \u00a0<\/span><\/td>\n<\/tr>\n \n \u0110i\u0323a chi\u0309 tru\u0323 s\u01a1\u0309<\/span><\/td>\n <\/td>\n \u00a0<\/span><\/td>\n<\/tr>\n \n \u0110\u1ea1i di\u1ec7n<\/span><\/td>\n <\/td>\n <\/td>\n<\/tr>\n \n Ch\u1ee9c v\u1ee5<\/span><\/td>\n <\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n\n
\n STT<\/span><\/td>\n M\u00e2\u0303u s\u00f4\u0301<\/span><\/td>\n Ky\u0301 hi\u00ea\u0323u<\/span><\/td>\n S\u00f4\u0301 ho\u0301a \u0111\u01a1n<\/span><\/td>\n Nga\u0300y l\u00e2\u0323p<\/span><\/td>\n Ghi chu\u0301<\/span><\/td>\n<\/tr>\n \n 1<\/span><\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n\n
\n STT<\/span><\/td>\n M\u00e2\u0303u s\u00f4\u0301<\/span><\/td>\n Ky\u0301 hi\u00ea\u0323u<\/span><\/td>\n S\u00f4\u0301 ho\u0301a \u0111\u01a1n<\/span><\/td>\n Nga\u0300y l\u00e2\u0323p<\/span><\/td>\n Ghi chu\u0301<\/span><\/td>\n<\/tr>\n \n 1<\/span><\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n
\n\n
\n \u0110\u1ea1i di\u1ec7n B\u00ean A<\/span><\/p>\n \u0110\u1ea1i di\u1ec7n B\u00ean B<\/span><\/p>\n L\u1eddi k\u1ebft<\/b><\/h2>\n