{"id":8599,"date":"2023-10-16T16:26:23","date_gmt":"2023-10-16T09:26:23","guid":{"rendered":"https:\/\/arito.vn\/?p=8599"},"modified":"2024-10-09T22:33:21","modified_gmt":"2024-10-09T15:33:21","slug":"cong-van-moi-hoa-don-hang-ban-tra-lai","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/cong-van-moi-hoa-don-hang-ban-tra-lai\/","title":{"rendered":"C\u00f4ng v\u0103n 61169\/CTHN-TTHT – C\u00f4ng v\u0103n m\u1edbi “H\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i”"},"content":{"rendered":"

“\u0110\u1ec3 bi\u1ebft th\u00eam th\u00f4ng tin chi ti\u1ebft v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c n\u00ean tham kh\u1ea3o c\u00f4ng v\u0103n c\u1ee5 th\u1ec3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee7a h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i v\u00e0 li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.”<\/em><\/p><\/blockquote>\n

V\u1eeba qua B\u1ed9 T\u00e0i ch\u00ednh T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1eeba ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 4511\/TCT-CS <\/strong>ng\u00e0y 11 th\u00e1ng 10 n\u0103m 2023 v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n GTGT cho h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i.<\/strong> Tr\u00edch d\u1eabn chi ti\u1ebft t\u1eeb c\u00f4ng v\u0103n nh\u01b0 sau:<\/p>\n

Ng\u00e0y 21\/08\/2023 T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n 61169\/CTHN-TTHT, c\u00f4ng v\u0103n s\u1ed1 58994\/CTHN-TTH c\u1ee7a C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i v\u00e0 c\u00f4ng v\u0103n s\u1ed1 14766\/CTDON-TTHT c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai v\u1ec1 h\u00f3a \u0111\u01a1n GTGT. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT;<\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT;<\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n;<\/p>\n

C\u0103n c\u1ee9 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t;<\/p>\n

C\u0103n c\u1ee9 \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n nh\u1eadn l\u1ea1i h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 th\u00ec th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ho\u1eb7c thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/strong><\/p>\n

\u0110\u1ed1i v\u1edbi k\u00ea khai b\u1ed5 sung \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean v\u00e0 nghi\u00ean c\u1ee9u n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 2546\/TCT-CS ng\u00e0y 22\/6\/2023<\/strong> (b\u1ea3n photo c\u00f4ng v\u0103n \u0111\u00ednh k\u00e8m).<\/p>\n

\u0110\u1ed1i v\u1edbi v\u01b0\u1edbng m\u1eafc c\u1ee7a C\u1ee5c Thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 9206\/BTC-TCT ng\u00e0y 29\/8\/2023 l\u1ea5y \u00fd ki\u1ebfn c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9; c\u01a1 quan Ch\u00ednh ph\u1ee7; UBTWMTTQ Vi\u1ec7t Nam; UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1; Li\u00ean \u0111o\u00e0n th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam v\u1ec1 d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u0103ng tr\u00ean C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ed9 T\u00e0i ch\u00ednh, C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7 \u0111\u1ec3 tri\u1ec3n khai l\u1ea5y \u00fd ki\u1ebfn r\u1ed9ng r\u00e3i.<\/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

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec3 c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/p>\n

N\u01a1i nh\u1eadn:
\n– Nh\u01b0 tr\u00ean;
\n– Ph\u00f3 TCTr \u0110\u1eb7ng Ng\u1ecdc Minh (\u0111\u1ec3 b\u00e1o c\u00e1o);
\n– V\u1ee5 PC;
\n– Website TCT;
\n– L\u01b0u: VT, CS.<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Ph\u1ea1m Th\u1ecb Minh Hi\u1ec1n<\/p>\n

\"c\u00f4ng<\/p>\n

\"c\u00f4ng<\/p>\n

Arito Solutions – The leading customized ERP Provider in Vietnam<\/strong><\/div>\n
\n

\"?\"<\/span> Website: https:\/\/arito.vn\/<\/a><\/p>\n

\n
\"?\"<\/span> Fanpage: https:\/\/lnkd.in\/gDY7pUR<\/a><\/div>\n<\/div>\n<\/div>\n
\n
\n
\"?\"<\/span> Linkedin: https:\/\/www.linkedin.com\/company\/arito<\/a><\/div>\n<\/div>\n<\/div>\n
\n
\n
\"?\"<\/span> Email: sales@arito.vn<\/div>\n<\/div>\n<\/div>\n
\"\u260e\"<\/span> Phone\/Zalo: 0794790528 | 0906537906<\/div>\n
\"?\"<\/span>\u00a0Head office: 597M T\u00ean L\u1eeda, B\u00ecnh Tr\u1ecb \u0110\u00f4ng B, B\u00ecnh T\u00e2n, Th\u00e0nh Ph\u1ed1 H\u1ed3 Ch\u00ed Minh<\/div>\n
Our locations: HCM – Ha Noi – Da Nang – Can Tho<\/div>\n

#ketoan #ERP #ARITO #invoice #hoadon #hangbantralai<\/p>","protected":false},"excerpt":{"rendered":"

“\u0110\u1ec3 bi\u1ebft th\u00eam th\u00f4ng tin chi ti\u1ebft v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c n\u00ean tham kh\u1ea3o c\u00f4ng v\u0103n c\u1ee5 th\u1ec3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee7a h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i v\u00e0 li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.” V\u1eeba qua B\u1ed9 T\u00e0i ch\u00ednh T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1eeba ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 4511\/TCT-CS ng\u00e0y 11 th\u00e1ng 10 n\u0103m 2023 v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n GTGT cho h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i. Tr\u00edch d\u1eabn chi ti\u1ebft t\u1eeb c\u00f4ng v\u0103n nh\u01b0 sau:\u2026<\/p>","protected":false},"author":3,"featured_media":8600,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,13],"tags":[80,238,88,232,236,240,234],"class_list":["post-8599","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tin-trong-nganh","tag-arito","tag-congvan","tag-erp","tag-gtgt","tag-hoadon","tag-tct","tag-vat"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8599","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=8599"}],"version-history":[{"count":8,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8599\/revisions"}],"predecessor-version":[{"id":14331,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8599\/revisions\/14331"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/8600"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=8599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=8599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=8599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}