{"id":6284,"date":"2025-12-06T05:00:00","date_gmt":"2025-12-06T12:00:00","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=6284"},"modified":"2025-11-30T19:30:52","modified_gmt":"2025-12-01T02:30:52","slug":"xu-ly-hoa-don-sai-sot-moi-nhat-dieu-chinh-thay-the-huy-theo-thong-tu-32-2025-tt-btc","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/xu-ly-hoa-don-sai-sot-moi-nhat-dieu-chinh-thay-the-huy-theo-thong-tu-32-2025-tt-btc\/","title":{"rendered":"X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t m\u1edbi nh\u1ea5t: \u0110i\u1ec1u ch\u1ec9nh\/thay th\u1ebf\/h\u1ee7y theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC"},"content":{"rendered":"\n<p>T\u1eeb 01\/06\/2025, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, s\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh then ch\u1ed1t v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t g\u1ed3m \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf v\u00e0 h\u1ee7y h\u00f3a \u0111\u01a1n. C\u00e1c thay \u0111\u1ed5i n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy tr\u00ecnh k\u1ebf to\u00e1n, quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi b\u00e1n\/ng\u01b0\u1eddi mua v\u00e0 th\u1ee7 t\u1ee5c l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y do <a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\">DNP Viet Nam Law Firm<\/a> bi\u00ean so\u1ea1n nh\u1eb1m cung c\u1ea5p th\u00f4ng tin ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft cho doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-3734e1ea9a7211a3e8ca308e46684c03\" id=\"h-1-d\u1ed1i-t\u01b0\u1ee3ng-va-ph\u1ea1m-vi-ap-d\u1ee5ng\"><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 1, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0\u202f32\/2025\/TT-BTC.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><em>\u0110\u1ed1i t\u01b0\u1ee3ng:<\/em><\/strong> T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP.<\/li>\n\n\n\n<li><strong><em>Ph\u1ea1m vi \u00e1p d\u1ee5ng: <\/em><\/strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n in gi\u1ea5y, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed. Bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn l\u1eadp, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c d\u1ecbch v\u1ee5, quy tr\u00ecnh li\u00ean quan.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"721\" height=\"1024\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/206-721x1024.png\" alt=\"\" class=\"wp-image-6287\" style=\"width:419px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/206-721x1024.png 721w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/206-211x300.png 211w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/206-768x1090.png 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/206-1082x1536.png 1082w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/206.png 1409w\" sizes=\"(max-width: 721px) 100vw, 721px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-3bcd73f43f3219e570e23f88b041fae0\" id=\"h-2-lo\u1ea1i-sai-sot-va-hinh-th\u1ee9c-x\u1eed-ly\"><strong>2. Lo\u1ea1i sai s\u00f3t v\u00e0 h\u00ecnh th\u1ee9c x\u1eed l\u00fd<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 13 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP).<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>H\u00ecnh th\u1ee9c x\u1eed l\u00fd<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Lo\u1ea1i sai s\u00f3t<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>C\u00e1ch x\u1eed l\u00fd<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>H\u1ee7y v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua c\u00f3 sai s\u00f3t.<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211; Ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c IA Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) \u0111\u1ec3 h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t.<br>&#8211; Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi, k\u00fd s\u1ed1 v\u00e0 g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 h\u1ee7y.<br>&#8211; C\u01a1 quan thu\u1ebf h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 sai s\u00f3t tr\u00ean h\u1ec7 th\u1ed1ng.<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t (kh\u00f4ng l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211; H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua v\u00e0 sai s\u00f3t ch\u1ec9 v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua.<br>&#8211; C\u00e1c n\u1ed9i dung kh\u00e1c: M\u00e3 s\u1ed1 thu\u1ebf v\u00e0 s\u1ed1 li\u1ec7u tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng sai.<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211; Ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 sai s\u00f3t.<br>&#8211; Ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 ch\u01b0a g\u1eedi d\u1eef li\u1ec7u cho c\u01a1 quan thu\u1ebf.<br>&#8211; Kh\u00f4ng c\u1ea7n l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n.<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">H\u00f3a \u0111\u01a1n c\u00f3 c\u00e1c sai s\u00f3t nghi\u00eam tr\u1ecdng nh\u01b0 sai m\u00e3 s\u1ed1 thu\u1ebf, sai s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai thu\u1ebf su\u1ea5t ho\u1eb7c ti\u1ec1n thu\u1ebf, sai h\u00e0ng h\u00f3a v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng.<\/td><td class=\"has-text-align-center\" data-align=\"center\">Ng\u01b0\u1eddi b\u00e1n l\u1ef1a ch\u1ecdn 1 trong 2 ph\u01b0\u01a1ng \u00e1n sau:<br><strong>(i) L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh:<\/strong><br>&#8211; C\u00f3 th\u1ec3 l\u1eadp sau khi c\u00f3 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua (n\u1ebfu c\u00f3).<br>&#8211; H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef: <em>\u201c\u0110i\u1ec1u ch\u1ec9nh 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<\/em>.<br>&#8211; Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua (n\u1ebfu kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) ho\u1eb7c g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 m\u1edbi (n\u1ebfu c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).<br><strong>(ii) L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf:<\/strong><br>&#8211; C\u00f3 th\u1ec3 l\u1eadp sau khi c\u00f3 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua (n\u1ebfu c\u00f3).<br>&#8211; H\u00f3a \u0111\u01a1n thay th\u1ebf ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef: <em>\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<\/em>.<br>&#8211; Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua (n\u1ebfu kh\u00f4ng c\u00f3 m\u00e3) ho\u1eb7c g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 (n\u1ebfu c\u00f3 m\u00e3).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>\u201cN\u1ed9i dung tr\u00ean \u0111\u01b0\u1ee3c DNP Viet Nam Law Firm cung c\u1ea5p nh\u1eb1m m\u1ee5c \u0111\u00edch tham kh\u1ea3o. \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n ph\u00e1p l\u00fd chi ti\u1ebft, ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u c\u1ee5 th\u1ec3, Qu\u00fd kh\u00e1ch h\u00e0ng\/Qu\u00fd \u0111\u1ed1i t\u00e1c vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua th\u00f4ng tin b\u00ean d\u01b0\u1edbi.\u201d<\/em><\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n\n\n\n<p><strong>C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<\/strong><\/p>\n\n\n\n<p>\ud83c\udfe2L\u1ea7u 5, S\u1ed1 52 \u0110\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, Khu \u0110\u00f4 Th\u1ecb V\u1ea1n Ph\u00fac, Ph\u01b0\u1eddng Hi\u1ec7p B\u00ecnh, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>\ud83d\udcdeHotline: 0987.290.273 (Th\u1ea1c s\u0129 Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n).<\/p>\n\n\n\n<p>\ud83d\udce9 Email: info@dnp-law.com.Website: <a href=\"https:\/\/www.dnp-law.com\/vi\/\"><em>https:\/\/www.dnp-law.com\/vi\/<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb 01\/06\/2025, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, s\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh then ch\u1ed1t v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t g\u1ed3m \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf v\u00e0 h\u1ee7y h\u00f3a \u0111\u01a1n. C\u00e1c thay \u0111\u1ed5i n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy tr\u00ecnh k\u1ebf to\u00e1n, quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6287,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[249,251,1],"tags":[],"class_list":["post-6284","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-an-pham","category-cap-nhat-phap-luat","category-tai-nguyen"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v20.12) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t m\u1edbi nh\u1ea5t: \u0110i\u1ec1u ch\u1ec9nh\/thay th\u1ebf\/h\u1ee7y theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC - C\u00f4ng ty Lu\u1eadt DNP Vi\u1ec7t Nam<\/title>\n<meta name=\"description\" content=\"T\u1eeb 01\/06\/2025, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, s\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh then ch\u1ed1t v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t g\u1ed3m \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf v\u00e0 h\u1ee7y h\u00f3a \u0111\u01a1n. 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