{"id":14836,"date":"2021-10-29T08:22:02","date_gmt":"2021-10-29T08:22:02","guid":{"rendered":"https:\/\/bizlawyer.vn\/authorization-for-e-invoicing"},"modified":"2021-10-29T08:27:52","modified_gmt":"2021-10-29T08:27:52","slug":"uy-nhiem-lap-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/uy-nhiem-lap-hoa-don-dien-tu","title":{"rendered":"\u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"

Ng\u00e0y 17\/9\/2021, B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 78\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb (\u201cTh\u00f4ng t\u01b0 78<\/strong>\u201d).
\nM\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 78 l\u00e0 quy \u0111\u1ecbnh v\u1ec1 \u201c\u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>\u201d: L\u00e0 vi\u1ec7c ng\u01b0\u1eddi b\u00e1n, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m b\u00ean th\u1ee9 3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/em><\/strong> Sau \u0111\u00e2y l\u00e0 n\u1ed9i dung chi ti\u1ebft:<\/p>\n

1. Nguy\u00ean t\u1eafc \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n:<\/strong><\/p>\n

\"\"<\/p>\n

2. H\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m\/Th\u1ecfa thu\u1eadn \u1ee7y nhi\u1ec7m<\/strong>
\n– N\u1ed9i dung: Ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin sau:
\na. T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1ee9ng th\u01b0 c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m;<\/em>
\nb. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m: lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n; <\/em>
\nc. M\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m; <\/em>
\nd. Th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; <\/em>
\ne. Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m (ghi r\u00f5 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m);<\/em><\/p>\n

– B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/p>\n

3. Th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>
\n– Vi\u1ec7c \u1ee7y nhi\u1ec7m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP. B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 01\u0110KT\u0110\/H\u0110\u0110T ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP \u0111\u1ec3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean;
\n– B\u00ean \u1ee7y nhi\u1ec7m \u0111i\u1ec1n th\u00f4ng tin c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m \u0111i\u1ec1n th\u00f4ng tin c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m t\u1ea1i M\u1eabu s\u1ed1 01\u0110KT\u0110\/H\u0110\u0110T ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00f3 (Th\u00f4ng t\u01b0 119\/2014\/TT-BTC; Th\u00f4ng t\u01b0 26\/2015\/TT-BTC).<\/p>\n

\u0110\u1ec3 bi\u1ebft th\u00eam th\u00f4ng tin chi ti\u1ebft: Qu\u00fd b\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 78 v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan. Th\u00f4ng t\u01b0 78 c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2022.
\n* B\u1ea3n tin n\u00e0y ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch th\u00f4ng tin v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi ban h\u00e0nh, kh\u00f4ng d\u00f9ng \u0111\u1ec3 t\u01b0 v\u1ea5n hay \u00e1p d\u1ee5ng cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. <\/em><\/strong><\/p>\n

Hy v\u1ecdng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u1edbi Qu\u00fd b\u1ea1n \u0111\u1ecdc.
\nBizlawyer h\u1eadn h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd b\u1ea1n \u0111\u1ecdc!<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 17\/9\/2021, B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 78\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb (\u201cTh\u00f4ng t\u01b0 78\u201d). M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 78 l\u00e0 quy \u0111\u1ecbnh v\u1ec1 \u201c\u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u201d: […]<\/p>\n","protected":false},"author":3,"featured_media":14832,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14836","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\/14836","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=14836"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/14836\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/14832"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=14836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=14836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=14836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}