{"id":23719,"date":"2026-04-14T10:43:10","date_gmt":"2026-04-14T03:43:10","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=23719"},"modified":"2026-04-17T15:50:02","modified_gmt":"2026-04-17T08:50:02","slug":"huong-dan-xu-ly-chung-tu-khau-tru-dien-tu-sai-sot-theo-nd70-2025-nd-cp","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/huong-dan-xu-ly-chung-tu-khau-tru-dien-tu-sai-sot-theo-nd70-2025-nd-cp\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111i\u1ec7n t\u1eed sai s\u00f3t theo N\u011070\/2025\/N\u0110-CP"},"content":{"rendered":"<div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\">\n<h3 id=\"1-tong-quan\"><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<\/div>\n<div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p data-start=\"164\" data-end=\"347\">B\u00e0i vi\u1ebft cung c\u1ea5p b\u1ed9 t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP ngay tr\u00ean ph\u1ea7n m\u1ec1m, gi\u00fap anh\/ch\u1ecb thu\u1eadn ti\u1ec7n tra c\u1ee9u v\u00e0 th\u1ef1c hi\u1ec7n.<\/p>\n<p data-start=\"349\" data-end=\"375\"><strong data-start=\"349\" data-end=\"375\">N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul data-start=\"376\" data-end=\"632\">\n<li data-section-id=\"1sdsn4\" data-start=\"376\" data-end=\"463\">H\u01b0\u1edbng d\u1eabn thao t\u00e1c tra c\u1ee9u t\u00e0i li\u1ec7u x\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<li data-section-id=\"ea0u5y\" data-start=\"464\" data-end=\"539\">Ph\u00e2n lo\u1ea1i v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb\/h\u00f3a \u0111\u01a1n sai s\u00f3t<\/li>\n<li data-section-id=\"1r6d95j\" data-start=\"540\" data-end=\"632\">Quy \u0111\u1ecbnh l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c <strong data-start=\"570\" data-end=\"582\">thay th\u1ebf<\/strong> ho\u1eb7c <strong data-start=\"588\" data-end=\"602\">\u0111i\u1ec1u ch\u1ec9nh<\/strong> theo t\u1eebng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3<\/li>\n<\/ul>\n<div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\">\n<h3 id=\"2-huong-dan-tra-cuu\"><strong>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p>T\u1ea1i<strong> X\u1eed l\u00fd ch\u1ee9ng t\u1eeb<\/strong>\\<strong>Quy tr\u00ecnh<\/strong>\\ch\u1ecdn <strong>h\u00ecnh th\u1ee9c x\u1eed l\u00fd ch\u1ee9ng t\u1eeb<\/strong> theo tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t.<\/p>\n<\/div>\n<div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-23721\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2026\/04\/screenshot_1776048775.png\" alt=\"\" width=\"1273\" height=\"580\" \/><\/p>\n<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 1: Ch\u1ee9ng t\u1eeb l\u1eadp sai t\u1eeb ph\u1ea7n m\u1ec1m AMIS Thu\u1ebf TNCN<\/strong><\/h5>\n<ul>\n<li><strong>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai (Sai t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp\/\u0110\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp)<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/xu-ly-chung-tu-da-lap-sai-thong-bao-chung-tu-da-lap-sai-sai-ten-dia-chi-so-dien-thoai-cua-nguoi-nhan-thu-nhap\/\">Ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai (t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp\/\u0110\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp) do \u0110\u01a1n v\u1ecb\/Ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/xu-ly-chung-tu-da-lap-sai-giai-trinh-chung-tu-da-lap-sai-sai-ten-dia-chi-so-dien-thoai-cua-nguoi-nhan-thu-nhap-theo-thong-bao-cua-co-quan-thue\/\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai (t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp\/\u0110\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp) do C\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n v\u00e0 g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 \u0111\u01a1n v\u1ecb.<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai (Sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, s\u1ed1 ti\u1ec1n)<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/xu-ly-chung-tu-da-lap-sai-dieu-chinh-chung-tu-da-lap-sai-sai-ma-so-thue-so-dinh-danh-ca-nhan-so-tien\/\">\u0110i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb<\/a><\/li>\n<li><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/xu-ly-chung-tu-da-lap-sai-thay-the-chung-tu-da-lap-sai-sai-ma-so-thue-so-dinh-danh-ca-nhan-so-tien\/\">Thay th\u1ebf ch\u1ee9ng t\u1eeb<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai t\u1eeb ph\u1ea7n m\u1ec1m kh\u00e1c<\/strong><\/h5>\n<ul>\n<li><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/lap-thong-bao-chung-tu-dien-tu-da-lap-sai-cho-chung-tu-da-phat-hanh-tai-phan-mem-nha-cung-cap-khac\/\">L\u1eadp th\u00f4ng b\u00e1o ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai (h\u1ecd t\u00ean, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, \u0111\u1ecba ch\u1ec9) cho ch\u1ee9ng t\u1eeb \u0111\u00e3 ph\u00e1t h\u00e0nh t\u1ea1i ph\u1ea7n m\u1ec1m nh\u00e0 cung c\u1ea5p kh\u00e1c.<\/a><\/li>\n<li><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/lap-chung-tu-thay-the-cho-chung-tu-da-phat-hanh-tai-phan-mem-nha-cung-cap-khac\/\">L\u1eadp ch\u1ee9ng t\u1eeb thay th\u1ebf cho ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai (m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n) v\u00e0 ph\u00e1t h\u00e0nh t\u1ea1i ph\u1ea7n m\u1ec1m nh\u00e0 cung c\u1ea5p kh\u00e1c.<\/a><\/li>\n<\/ul>\n<h3><strong>3. L\u01b0u \u00fd<\/strong><\/h3>\n<ul>\n<li><em>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 nh\u01b0ng c\u00f3 sai s\u00f3t, Anh Ch\u1ecb c\u00f3 th\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb <strong data-start=\"1935\" data-end=\"1947\">thay th\u1ebf<\/strong> theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP (\u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/06\/2025) \u0111\u1ec3 thay th\u1ebf cho ch\u1ee9ng t\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh c\u0169. <\/em>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/xu-ly-chung-tu-da-lap-sai-thay-the-chung-tu-da-lap-sai-sai-ma-so-thue-so-dinh-danh-ca-nhan-so-tien\/\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<li><em>Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf l\u1ea7n \u0111\u1ea7u v\u1eabn ph\u00e1t sinh sai s\u00f3t, ti\u1ebfp t\u1ee5c x\u1eed l\u00fd c\u00e1c l\u1ea7n ti\u1ebfp theo theo c\u00f9ng h\u00ecnh th\u1ee9c \u0111\u00e3 \u00e1p d\u1ee5ng \u1edf l\u1ea7n \u0111\u1ea7u.<\/em><\/li>\n<li><em>C\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t c\u00f2n l\u1ea1i (sai h\u1ecd t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i&#8230; c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp) <strong>=&gt; L\u1eadp th\u00f4ng b\u00e1o ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai<\/strong>.<\/em><\/li>\n<li><em><em>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi th\u00f4ng b\u00e1o ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t \u0111\u1ebfn c\u01a1 quan thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai v\u1ec1 s\u1ed1 ti\u1ec1n, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n th\u00ec c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c <strong>thay th\u1ebf<\/strong> ho\u1eb7c <strong>\u0111i\u1ec1u ch\u1ec9nh<\/strong>.<\/em><\/em>&nbsp;<\/li>\n<\/ul>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft cung c\u1ea5p b\u1ed9 t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP ngay tr\u00ean ph\u1ea7n m\u1ec1m, gi\u00fap anh\/ch\u1ecb thu\u1eadn ti\u1ec7n tra c\u1ee9u v\u00e0 th\u1ef1c hi\u1ec7n. N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: H\u01b0\u1edbng d\u1eabn thao t\u00e1c&#8230;<\/p>\n","protected":false},"author":133,"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-23719","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/23719","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\/133"}],"replies":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/comments?post=23719"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/23719\/revisions"}],"predecessor-version":[{"id":24027,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/23719\/revisions\/24027"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=23719"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=23719"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=23719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}