{"id":20369,"date":"2025-06-16T16:21:36","date_gmt":"2025-06-16T09:21:36","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=20369"},"modified":"2026-04-24T10:22:36","modified_gmt":"2026-04-24T03:22:36","slug":"don-vi-phat-hien-chung-tu-theo-quy-dinh-cu-co-sai-sot-thi-co-duoc-huy-chung-tu-khong","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/don-vi-phat-hien-chung-tu-theo-quy-dinh-cu-co-sai-sot-thi-co-duoc-huy-chung-tu-khong\/","title":{"rendered":"\u0110\u01a1n v\u1ecb ph\u00e1t hi\u1ec7n ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u0169 c\u00f3 sai s\u00f3t th\u00ec c\u00f3 \u0111\u01b0\u1ee3c h\u1ee7y ch\u1ee9ng t\u1eeb kh\u00f4ng?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/b><\/h3>\n
H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo quy \u0111\u1ecbnh m\u1edbi, bao g\u1ed3m nguy\u00ean t\u1eafc kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p h\u1ee7y ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1ch l\u1eadp ch\u1ee9ng t\u1eeb thay th\u1ebf. Ph\u1ea1m vi \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025-N\u0110-CP.<\/p>\n
2. H\u01b0\u1edbng d\u1eabn<\/b><\/h3>\n
C\u0103n c\u1ee9 kho\u1ea3n 4, \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 70\/2025-N\u0110-CP, t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p h\u1ee7y ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed \u0111\u00e3 c\u1ea5p.<\/p>\n
Theo kho\u1ea3n 2, \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 32\/2025\/N\u0110-CP: 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
=> V\u00ec v\u1eady, khi ph\u00e1t sinh ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u0169 c\u00f3 sai s\u00f3t<\/strong> th\u00ec kh\u00f4ng h\u1ee7y ch\u1ee9ng t\u1eeb<\/strong> v\u00e0 l\u1eadp ch\u1ee9ng t\u1eeb thay th\u1ebf cho ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai<\/strong>.<\/p>\n
L\u01b0u \u00fd:<\/em><\/strong><\/p>\n
\n
Nh\u1eefng th\u00f4ng tin b\u1ecb sai g\u1ed3m m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, s\u1ed1 ti\u1ec1n th\u00ec m\u1edbi l\u1eadp ch\u1ee9ng thay th\u1ebf. Anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/em><\/li>\n
Nh\u1eefng th\u00f4ng tin b\u1ecb sai g\u1ed3m t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf sai th\u00ec l\u1eadp th\u00f4ng b\u00e1o ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai. Anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/em><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo quy \u0111\u1ecbnh m\u1edbi, bao g\u1ed3m nguy\u00ean t\u1eafc kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p h\u1ee7y ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1ch l\u1eadp ch\u1ee9ng t\u1eeb thay th\u1ebf. Ph\u1ea1m vi \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu…<\/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-20369","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20369","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=20369"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20369\/revisions"}],"predecessor-version":[{"id":24223,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20369\/revisions\/24223"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=20369"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=20369"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=20369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}