{"id":20217,"date":"2025-06-16T10:24:38","date_gmt":"2025-06-16T03:24:38","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=20217"},"modified":"2025-10-24T16:17:21","modified_gmt":"2025-10-24T09:17:21","slug":"de-su-dung-chung-tu-khau-tru-thue-tncn-theo-nghi-dinh-123-2020-nd-cp-mot-so-chi-cuc-thue-yeu-cau-nop-to-khai-thay-doi-thong-tin-su-dung-hoa-don-dien-tu-mau-01-dktd-hddt-co-tich-chon-them-chung-tu-kha","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/de-su-dung-chung-tu-khau-tru-thue-tncn-theo-nghi-dinh-123-2020-nd-cp-mot-so-chi-cuc-thue-yeu-cau-nop-to-khai-thay-doi-thong-tin-su-dung-hoa-don-dien-tu-mau-01-dktd-hddt-co-tich-chon-them-chung-tu-kha\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP sang Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP"},"content":{"rendered":"<h3><strong>I. T\u1ed5ng quan<\/strong><\/h3>\n<p>H\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb x\u1eed l\u00fd t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP sang Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.<\/p>\n<h3><strong>II. H\u01b0\u1edbng d\u1eabn<\/strong><\/h3>\n<p>1. Theo kho\u1ea3n 6, \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP: C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed3m phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd.<\/p>\n<p>=&gt; C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n kh\u00f4ng bao g\u1ed3m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. V\u00ec v\u1eady, c\u00e1c \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc \u0111\u00e2y s\u1eed d\u1ee5ng m\u1eabu 01\/\u0110KT\u0110-H\u0110\u0110T \u0111\u1ec3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf m\u00e0 ko c\u00f3 ph\u00e1t sinh phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd th\u00ec <strong>l\u1eadp t\u1edd khai thay \u0111\u1ed5i th\u00f4ng tin <\/strong>\u0111\u1ec3 b\u1ecf t\u00edch ch\u1ecdn C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n.<\/p>\n<p>2. Theo Kho\u1ea3ng 21, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1, t\u1ed5 ch\u1ee9c thu c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo kho\u1ea3n 1 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<br \/>\nN\u1ed9i dung th\u00f4ng tin \u0111\u0103ng k\u00fd theo M\u1eabu s\u1ed1 01\/\u0110KT\u0110-CT\u0110T Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<p>=&gt; K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m tri\u1ec3n khai ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 70, \u0111\u01a1n v\u1ecb s\u1ebd \u0111\u0103ng k\u00fd theo M\u1eabu s\u1ed1 01\/\u0110KT\u0110-CT\u0110T \u0111\u1ec3 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb x\u1eed l\u00fd t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP sang Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. II. H\u01b0\u1edbng d\u1eabn 1. Theo kho\u1ea3n 6, \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP: C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c in, ph\u00e1t&#8230;<\/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-20217","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20217","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=20217"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20217\/revisions"}],"predecessor-version":[{"id":21965,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20217\/revisions\/21965"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=20217"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=20217"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=20217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}