Theo kho\u1ea3n 2, \u0110i\u1ec1u 12, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC: Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP, n\u1ebfu ph\u00e1t hi\u1ec7n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 l\u1eadp theo c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y b\u1ecb sai th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 l\u1eadp sai.<\/p>\n
=> Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u00e3 ph\u00e1t h\u00e0nh c\u00f3 sai s\u00f3t, Anh\/Ch\u1ecb c\u00f3 th\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb thay th\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u1ec3 thay th\u1ebf cho ch\u1ee9ng t\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh c\u0169. Xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>. Theo kho\u1ea3n 2, \u0110i\u1ec1u 12, Th\u00f4ng t\u01b0 32\/2025\/TT-BTC: Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP, n\u1ebfu ph\u00e1t hi\u1ec7n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 l\u1eadp theo…<\/p>\n","protected":false},"author":106,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-19877","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19877","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/users\/106"}],"replies":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/comments?post=19877"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19877\/revisions"}],"predecessor-version":[{"id":22633,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19877\/revisions\/22633"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=19877"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=19877"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=19877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nL\u01b0u \u00fd:<\/strong> Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/06\/2025, tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u00e0y c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 k\u00fd ph\u00e1t h\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 c\u0169 n\u1ebfu c\u00f3 sai s\u00f3t, Anh Ch\u1ecb th\u1ef1c hi\u1ec7n x\u1eed l\u00fd sai s\u00f3t theo h\u00ecnh th\u1ee9c thay th\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"