{"id":23704,"date":"2016-08-25T00:00:24","date_gmt":"2016-08-25T00:00:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23704"},"modified":"2016-11-25T10:29:02","modified_gmt":"2016-11-25T10:29:02","slug":"hoa-don-mua-hang-cua-cong-ty-co-dau-dong-o-vi-tri-dia-chi-sai-duoc-sua-lai-vay-hoa-don-nay-co-hop-le-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23704","title":{"rendered":"H\u00f3a \u0111\u01a1n mua h\u00e0ng c\u1ee7a c\u00f4ng ty c\u00f3 d\u1ea5u \u0111\u00f3ng \u1edf v\u1ecb tr\u00ed \u0111\u1ecba ch\u1ec9 sai \u0111\u01b0\u1ee3c s\u1eeda l\u1ea1i c\u00f3 h\u1ee3p l\u1ec7 kh\u00f4ng?"},"content":{"rendered":"
\"H\u00f3a<\/a>

H\u00f3a \u0111\u01a1n mua h\u00e0ng c\u1ee7a c\u00f4ng ty c\u00f3 d\u1ea5u \u0111\u00f3ng \u1edf v\u1ecb tr\u00ed \u0111\u1ecba ch\u1ec9 sai \u0111\u01b0\u1ee3c s\u1eeda l\u1ea1i<\/span><\/p><\/div>\n

C\u00e2u h\u1ecfi:<\/strong><\/span><\/p>\n

C\u00f4ng ty m\u00ecnh nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n mua h\u00e0ng c\u1ee7a nh\u00e0 cung c\u1ea5p m\u00e0 c\u00f3 con d\u1ea5u \u0111\u00f3ng v\u00e0o v\u1ecb tr\u00ed \u0111\u1ecba ch\u1ec9 b\u1ecb sai \u0111\u01b0\u1ee3c s\u1eeda l\u1ea1i. Nh\u01b0 v\u1eady h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 h\u1ee3p l\u1ec7 kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:\u00a0<\/strong><\/span><\/p>\n

1. H\u00f3a \u0111\u01a1n vi\u1ebft sai \u0111\u1ecba ch\u1ec9\u00a0<\/span><\/h2>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 7 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> nh\u01b0 sau:<\/span>
\n “N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u00fang n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh; kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa; ph\u1ea3i d\u00f9ng c\u00f9ng m\u00e0u m\u1ef1c, lo\u1ea1i m\u1ef1c kh\u00f4ng phai, kh\u00f4ng s\u1eed d\u1ee5ng m\u1ef1c \u0111\u1ecf; ch\u1eef s\u1ed1 v\u00e0 ch\u1eef vi\u1ebft ph\u1ea3i li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng, kh\u00f4ng vi\u1ebft ho\u1eb7c in \u0111\u00e8 l\u00ean ch\u1eef in s\u1eb5n v\u00e0 g\u1ea1ch ch\u00e9o ph\u1ea7n c\u00f2n tr\u1ed1ng (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng m\u00e1y t\u00ednh n\u1ebfu c\u00f3 ph\u1ea7n c\u00f2n tr\u1ed1ng tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec kh\u00f4ng ph\u1ea3i g\u1ea1ch ch\u00e9o.<\/em>
\n…..<\/em>
\nTr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua nh\u01b0ng ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua th\u00ec c\u00e1c b\u00ean l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.”<\/em><\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec n\u1ed9i dung ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa. Do v\u1eady, khi con d\u1ea5u \u0111\u00f3ng v\u00e0o v\u1ecb tr\u00ed \u0111\u1ecba ch\u1ec9 b\u1ecb sai \u0111\u01b0\u1ee3c s\u1eeda l\u1ea1i th\u00ec h\u00f3a \u0111\u01a1n n\u00e0y kh\u00f4ng h\u1ee3p l\u1ec7. Trong tr\u01b0\u1eddng h\u1ee3p n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n ghi sai \u0111\u1ecba ch\u1ec9 th\u00ec hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n vi\u1ebft sai.<\/span><\/p>\n

2. H\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9.<\/span><\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a nh\u1eefng \u0111\u01a1n v\u1ecb c\u00f3 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 nh\u01b0 sau:<\/span><\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 \u0111\u00f3ng d\u1ea5u \u0111\u1ecba ch\u1ec9 m\u1edbi l\u00ean h\u00f3a \u0111\u01a1n, g\u1eedi b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng (m\u1eabu s\u1ed1 3.10 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn (trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng, s\u1ebd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng).”<\/span><\/em><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh, n\u1ebfu ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u0169 \u0111\u00e3 ph\u00e1t \u00a0h\u00e0nh, th\u00ec ph\u1ea3i l\u00e0m nh\u01b0 sau:<\/span><\/p>\n