{"id":10863,"date":"2019-12-31T16:36:29","date_gmt":"2019-12-31T16:36:29","guid":{"rendered":"https:\/\/bizlawyer.vn\/how-to-handle-electronic-invoices-with-codes-of-tax-authority-when-errors-are-made-2"},"modified":"2019-12-31T16:38:01","modified_gmt":"2019-12-31T16:38:01","slug":"huong-dan-ky-so-ky-dien-tu-tren-hoa-don-dien-tu-4","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/huong-dan-ky-so-ky-dien-tu-tren-hoa-don-dien-tu-4","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed."},"content":{"rendered":"<p>Ng\u00e0y 30\/09\/2019, B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<br \/>\nTheo \u0111\u00f3, t\u1ea1i \u0111i\u1ec3m \u0111, kho\u1ea3n 1, \u0110i\u1ec1u 3, ch\u1eef k\u00fd s\u1ed1 (CKS), ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<br \/>\n&#8211; Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u00ec CKS c\u1ee7a ng\u01b0\u1eddi b\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 CKS c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u00e0 c\u00e1 nh\u00e2n th\u00ec s\u1eed d\u1ee5ng CKS c\u1ee7a c\u00e1 nh\u00e2n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n.<br \/>\n&#8211; Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh v\u00e0 ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n k\u1ef9 thu\u1eadt \u0111\u1ec3 k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n l\u1eadp th\u00ec ng\u01b0\u1eddi mua k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n.<br \/>\n&#8211; Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 CKS, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 3 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<br \/>\nTh\u00f4ng t\u01b0 68\/2019\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 14\/11\/2019.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 30\/09\/2019, B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. Theo \u0111\u00f3, t\u1ea1i \u0111i\u1ec3m \u0111, kho\u1ea3n 1, \u0110i\u1ec1u 3, ch\u1eef k\u00fd s\u1ed1 (CKS), ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":10859,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10863","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/10863","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=10863"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/10863\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/10859"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=10863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=10863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=10863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}