{"id":12421,"date":"2024-06-20T22:37:14","date_gmt":"2024-06-20T15:37:14","guid":{"rendered":"https:\/\/arito.vn\/?p=12421"},"modified":"2024-10-09T22:33:49","modified_gmt":"2024-10-09T15:33:49","slug":"huong-dan-cach-huy-hoa-don-dien-tu-da-phat-hanh-theo-thong-tu-78","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/huong-dan-cach-huy-hoa-don-dien-tu-da-phat-hanh-theo-thong-tu-78\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1ch hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 ph\u00e1t h\u00e0nh theo th\u00f4ng t\u01b0 78"},"content":{"rendered":"

Hi\u1ec7n nay, nhi\u1ec1u kh\u00e1ch h\u00e0ng v\u1eabn c\u00f2n b\u0103n kho\u0103n v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb trong vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 v\u1ec1 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u1ee7a h\u00f3a \u0111\u01a1n sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee7y. C\u00f9ng Arito<\/a> <\/strong>t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1ch h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 ph\u00e1t h\u00e0nh<\/strong><\/a> \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 78 trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/b><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 10 \u0110i\u1ec1u 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123, h\u1ee7y h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb l\u00e0 h\u00e0nh \u0111\u1ed9ng l\u00e0m cho h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb tr\u1edf th\u00e0nh v\u00f4 hi\u1ec7u, kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd.<\/span><\/p>\n

\u0110\u1ec3 ph\u00e2n bi\u1ec7t v\u1edbi h\u00e0nh \u0111\u1ed9ng ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u01b0u \u00fd theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 11 \u0110i\u1ec1u 3 c\u1ee7a c\u00f9ng ngh\u1ecb \u0111\u1ecbnh, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 bi\u1ec7n ph\u00e1p x\u00f3a b\u1ecf h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/a><\/strong> \u0111\u00f3 kh\u1ecfi h\u1ec7 th\u1ed1ng th\u00f4ng tin, kh\u00f4ng th\u1ec3 truy c\u1eadp v\u00e0 kh\u00f4ng th\u1ec3 tham chi\u1ebfu \u0111\u1ebfn b\u1ea5t k\u1ef3 th\u00f4ng tin n\u00e0o trong h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 ti\u00eau h\u1ee7y.<\/span><\/p>\n

H\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n l\u00e0 hai h\u00e0nh \u0111\u1ed9ng kh\u00e1c nhau, v\u1edbi c\u00e1c ph\u01b0\u01a1ng th\u1ee9c th\u1ef1c hi\u1ec7n v\u00e0 t\u00e1c d\u1ee5ng kh\u00e1c nhau.<\/span><\/p>\n

Xem th\u00eam: C\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n m\u1edbi nh\u1ea5t<\/a><\/strong><\/p>\n

\"H\u01b0\u1edbng<\/p>\n

2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p 1: <\/b>N\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed vi\u1ebft sai \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi. Tuy nhi\u00ean, n\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi mua th\u00ec kh\u00f4ng th\u1ec3 h\u1ee7y m\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 2: <\/b>Khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u00f3a \u0111\u01a1n m\u1eabu c\u0169 sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, n\u1ebfu doanh nghi\u1ec7p v\u1eabn c\u00f2n t\u1ed3n \u0111\u1ecdng h\u00f3a \u0111\u01a1n gi\u1ea5y ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo m\u1eabu c\u0169, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh h\u1ee7y h\u1ebft c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

3. Th\u1ee7 t\u1ee5c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 nh\u01b0ng b\u00ean b\u00e1n ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t tr\u01b0\u1edbc khi g\u1eedi cho b\u00ean mua, th\u1ee7 t\u1ee5c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/b><\/h3>\n
    \n
  1. Th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf: Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo Mau-04-SS-HDDT<\/a><\/strong> Ph\u1ee5 l\u1ee5c IA c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u1ec3 y\u00eau c\u1ea7u h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf.<\/span><\/li>\n
  2. L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi: Sau khi c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn h\u1ee7y h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi b\u00e1n ti\u1ebfn h\u00e0nh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi v\u00e0 c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n m\u1edbi \u0111\u1ec3 g\u1eedi cho b\u00ean mua.<\/span><\/li>\n
  3. H\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o sai s\u00f3t: Sau khi \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i x\u00f3a ho\u1eb7c h\u1ee7y b\u1ecf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 c\u00f3 sai s\u00f3t.<\/span><\/li>\n
  4. L\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn h\u1ee7y b\u1ecf: \u0110\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i, ng\u01b0\u1eddi b\u00e1n n\u00ean l\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn h\u1ee7y b\u1ecf h\u00f3a \u0111\u01a1n v\u1edbi b\u00ean mua.<\/span><\/li>\n
  5. Ki\u1ec3m tra tr\u1ea1ng th\u00e1i h\u00f3a \u0111\u01a1n: \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee7y b\u1ecf th\u00e0nh c\u00f4ng, ng\u01b0\u1eddi b\u00e1n c\u1ea7n ki\u1ec3m tra tr\u1ea1ng th\u00e1i c\u1ee7a h\u00f3a \u0111\u01a1n tr\u00ean trang web http:\/\/tracuuhoadon.gdt.gov.vn\/.<\/span><\/li>\n<\/ol>\n

    \"M\u1eabu<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p 2: Khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u00f3a \u0111\u01a1n gi\u1ea5y sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/b><\/h3>\n
      \n
    1. Th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n: Tr\u1eeb khi l\u00e0 h\u1ed9 ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh, doanh nghi\u1ec7p ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n bao g\u1ed3m \u0111\u1ea1i di\u1ec7n l\u00e3nh \u0111\u1ea1o v\u00e0 \u0111\u1ea1i di\u1ec7n k\u1ebf to\u00e1n.<\/span><\/li>\n
    2. L\u1eadp b\u1ea3ng ki\u1ec3m k\u00ea h\u00f3a \u0111\u01a1n: Doanh nghi\u1ec7p l\u1eadp b\u1ea3ng ki\u1ec3m k\u00ea chi ti\u1ebft c\u00e1c h\u00f3a \u0111\u01a1n gi\u1ea5y c\u1ea7n ti\u00eau h\u1ee7y.<\/span><\/li>\n
    3. L\u1eadp bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n: H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y k\u00fd v\u00e0o bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n<\/a><\/strong> v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin trong bi\u00ean b\u1ea3n n\u00e0y.<\/span><\/li>\n
    4. L\u00e0m th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n: Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, bao g\u1ed3m 2 b\u1ea3n (m\u1ed9t b\u1ea3n l\u01b0u v\u00e0 m\u1ed9t b\u1ea3n g\u1eedi \u0111i).<\/span><\/li>\n
    5. Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n: Th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t \u0111\u1ec3 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, th\u1eddi h\u1ea1n \u0111\u1ec3 ti\u00eau h\u1ee7y l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o ho\u1eb7c t\u1eeb ng\u00e0y t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u00e3 m\u1ea5t.<\/span><\/li>\n<\/ol>\n

      4. M\u1ee9c x\u1eed ph\u1ea1t khi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u1ee7y h\u00f3a \u0111\u01a1n<\/b><\/h2>\n

      Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

      \u0110i\u1ec1u 27. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n<\/i><\/b><\/p>\n

      Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 \u0111\u1ebfn 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh m\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/i><\/p>\n

      Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/i><\/p>\n

      a) H\u1ee7y kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp, h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng;<\/span><\/i><\/p>\n

      b) Kh\u00f4ng h\u1ee7y c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a l\u1eadp, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng; kh\u00f4ng h\u1ee7y h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng;<\/span><\/i><\/p>\n

      c) H\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/i><\/p>\n

      Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/i><\/p>\n

      a) H\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 11 ng\u00e0y l\u00e0m vi\u1ec7c tr\u1edf l\u00ean, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh;<\/span><\/i><\/p>\n

      b) Kh\u00f4ng h\u1ee7y, kh\u00f4ng ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/i><\/p>\n

      c) Kh\u00f4ng h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi l\u1eadp sai s\u00f3t sau khi qu\u00e1 th\u1eddi h\u1ea1n c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi b\u00e1n v\u1ec1 vi\u1ec7c ki\u1ec3m tra sai, s\u00f3t;<\/span><\/i><\/p>\n

      d) Kh\u00f4ng h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1eb7t in ch\u01b0a ph\u00e1t h\u00e0nh nh\u01b0ng kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh;<\/span><\/i><\/p>\n

      \u0111) H\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/i><\/p>\n

      e) Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ti\u00eau h\u1ee7y theo quy \u0111\u1ecbnh.<\/span><\/i><\/p>\n

      Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: Bu\u1ed9c h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2, \u0111i\u1ec3m b, c, d kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/i><\/p><\/blockquote>\n

      Theo \u0111\u00f3, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng t\u00f9y thu\u1ed9c v\u00e0o h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n. Ngo\u00e0i ra, ch\u1ee7 th\u1ec3 vi ph\u1ea1m c\u0169ng s\u1ebd b\u1ecb bu\u1ed9c ph\u1ea3i h\u1ee7y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 do vi ph\u1ea1m n\u00e0y g\u00e2y ra.<\/span><\/p>\n

      5. M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ea7n l\u01b0u \u00fd khi h\u1ee7y h\u00f3a \u0111\u01a1n<\/b><\/h2>\n

      Ngo\u00e0i ra, m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n:<\/span><\/p>\n