{"id":4515,"date":"2015-07-27T03:15:50","date_gmt":"2015-07-27T03:15:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4515"},"modified":"2015-08-06T06:54:28","modified_gmt":"2015-08-06T06:54:28","slug":"phan-biet-giua-huy-va-xoa-bo-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4515","title":{"rendered":"Ph\u00e2n bi\u1ec7t gi\u1eefa h\u1ee7y v\u00e0 x\u00f3a b\u1ecf h\u00f3a \u0111\u01a1n"},"content":{"rendered":"

\"Ph\u00e2n<\/span><\/p>\n

C\u00f3 r\u1ea5t nhi\u1ec1u b\u1ea1n k\u1ebf to\u00e1n hi\u1ec3u kh\u00f4ng \u0111\u00fang v\u1ec1 2 ch\u1ec9 ti\u00eau ” X\u00f3a b\u1ecf” v\u00e0 ” H\u1ee7y” trong b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. Trong b\u00e0i vi\u1ebft K\u1ebf to\u00e1n Centax<\/a> xin h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n ph\u00e2n bi\u1ec7t r\u00f5 \u0111\u00e2u l\u00e0 h\u1ee7y v\u00e0 \u0111\u00e2u l\u00e0 x\u00f3a b\u1ecf \u0111\u1ec3 l\u00e0m \u0111\u00fang b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.\u00a0<\/span><\/p>\n

H\u1ea7u h\u1ebft k\u1ebf to\u00e1n \u0111\u1ec1u hi\u1ec3u r\u1eb1ng:<\/span><\/p>\n

– X\u00f3a b\u1ecf: l\u00e0 h\u00f3a \u0111\u01a1n vi\u1ebft sai, sau \u0111\u00f3 g\u1ea1ch ch\u00e9o 3 li\u00ean v\u00e0 v\u1eabn l\u01b0u t\u1ea1i cu\u1ed1ng<\/span><\/p>\n

– C\u00f2n H\u1ee7y: l\u00e0 l\u00e0m bi\u00ean b\u1ea3n h\u1ee7y,\u00a0ho\u1eb7c bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n<\/span><\/p>\n

Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> l\u00e0 :<\/span><\/p>\n

T\u1ea5t c\u1ea3 h\u00f3a \u0111\u01a1n vi\u1ebft sai, \u0111\u00e3 x\u00e9 ho\u1eb7c ch\u01b0a x\u00e9 kh\u1ecfi cu\u1ed1ng, c\u00f3 l\u00e0m bi\u00ean b\u1ea3n h\u1ee7y hay thu h\u1ed3i th\u00ec khi l\u00e0m b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00e1c b\u1ea1n v\u1eabn ph\u1ea3i \u0111\u01b0a v\u00e0o C\u1ed9t ” X\u00d3A B\u1ece”<\/span>
\n C\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u1ed9t ” H\u1ee6Y ” l\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e9p h\u1ee7y theo \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC.<\/strong><\/span><\/p>\n

1. C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n h\u1ee7y<\/strong><\/span><\/h2>\n

C\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u1ed9t ” H\u1ee6Y ” l\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e9p h\u1ee7y theo \u0111i\u1ec1u 29 kho\u1ea3n 1.2 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong>, quy \u0111\u1ecbnh nh\u1eefng h\u00f3a \u0111\u01a1n h\u1ee7y c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n nh\u01b0 sau:<\/span><\/p>\n

“\u0110i\u1ec1u 29. H\u1ee7y ho\u00e1 \u0111\u01a1n<\/em><\/span><\/p>\n

H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 h\u1ee7y<\/span><\/p>\n

– H\u00f3a \u0111\u01a1n in th\u1eed, in sai, in tr\u00f9ng, in th\u1eeba, in h\u1ecfng; c\u00e1c b\u1ea3n phim, b\u1ea3n k\u1ebdm v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 c\u00f3 t\u00ednh n\u0103ng t\u01b0\u01a1ng t\u1ef1 trong vi\u1ec7c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 h\u1ee7y xong khi kh\u00f4ng c\u00f2n nguy\u00ean d\u1ea1ng c\u1ee7a b\u1ea5t k\u1ef3 m\u1ed9t t\u1edd ho\u00e1 \u0111\u01a1n n\u00e0o ho\u1eb7c kh\u00f4ng c\u00f2n ch\u1eef tr\u00ean t\u1edd ho\u00e1 \u0111\u01a1n \u0111\u1ec3 c\u00f3 th\u1ec3 l\u1eafp gh\u00e9p, sao ch\u1ee5p ho\u1eb7c kh\u00f4i ph\u1ee5c l\u1ea1i theo nguy\u00ean b\u1ea3n.<\/span><\/p>\n

– Ho\u00e1 \u0111\u01a1n t\u1ef1 in \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 h\u1ee7y xong n\u1ebfu ph\u1ea7n m\u1ec1m t\u1ea1o ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c can thi\u1ec7p \u0111\u1ec3 kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c t\u1ea1o ra ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n

2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n

a) Ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in b\u1ecb in sai, in tr\u00f9ng, in th\u1eeba ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ee7y tr\u01b0\u1edbc khi thanh l\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 ho\u00e1 \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n hu\u1ef7 ho\u00e1 \u0111\u01a1n. Th\u1eddi h\u1ea1n hu\u1ef7 ho\u00e1 \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ba m\u01b0\u01a1i (30) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n c\u00f2n l\u01b0u gi\u1eef ho\u00e1 \u0111\u01a1n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, th\u1eddi h\u1ea1n hu\u1ef7 ho\u00e1 \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 m\u01b0\u1eddi (10) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c t\u1eeb ng\u00e0y t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e1 \u0111\u01a1n \u0111\u00e3 m\u1ea5t.<\/span><\/p>\n

c) C\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c h\u1ee7y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

d) C\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n ch\u01b0a l\u1eadp nh\u01b0ng l\u00e0 v\u1eadt ch\u1ee9ng c\u1ee7a c\u00e1c v\u1ee5 \u00e1n th\u00ec kh\u00f4ng h\u1ee7y m\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/span><\/p>\n

\u00a03.\u00a0<\/span>Th\u1ee7 t\u1ee5c h\u1ee7y h\u00f3a \u0111\u01a1n<\/span><\/strong><\/span><\/h2>\n

Kh\u00e1c h\u1eb3n v\u1edbi h\u00f3a \u0111\u01a1n x\u00f3a b\u1ecf,\u00a0 h\u00f3a \u0111\u01a1n h\u1ee7y ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh \u0110i\u1ec1u 29, kho\u1ea3n 3 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ee7y h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\u201c3. H\u1ee7y h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/em><\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i l\u1eadp B\u1ea3ng ki\u1ec3m k\u00ea ho\u00e1 \u0111\u01a1n c\u1ea7n h\u1ee7y.<\/em><\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng h\u1ee7y ho\u00e1 \u0111\u01a1n. H\u1ed9i \u0111\u1ed3ng hu\u1ef7 ho\u00e1 \u0111\u01a1n ph\u1ea3i c\u00f3 \u0111\u1ea1i di\u1ec7n l\u00e3nh \u0111\u1ea1o, \u0111\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c.<\/em><\/span><\/p>\n

H\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng khi h\u1ee7y ho\u00e1 \u0111\u01a1n.<\/em><\/span><\/p>\n

c) C\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng h\u1ee7y ho\u00e1 \u0111\u01a1n ph\u1ea3i k\u00fd v\u00e0o bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt n\u1ebfu c\u00f3 sai s\u00f3t.\u201d<\/em><\/span><\/p>\n

4.\u00a0H\u1ed3 s\u01a1 h\u1ee7y h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n

H\u00f3a \u0111\u01a1n h\u1ee7y kh\u00f4ng nh\u1eefng ph\u1ea3i tu\u00e2n theo th\u1ee7 t\u1ee5c m\u00e0 h\u1ed3 s\u01a1 h\u1ee7y h\u00f3a \u0111\u01a1n c\u0169ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29, Kho\u1ea3n 3, \u0110i\u1ec3m d Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201cd) H\u1ed3 s\u01a1 h\u1ee7y ho\u00e1 \u0111\u01a1n g\u1ed3m:<\/em><\/span><\/p>\n

– Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng h\u1ee7y ho\u00e1 \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n kinh doanh;<\/em><\/span><\/p>\n

– B\u1ea3ng ki\u1ec3m k\u00ea ho\u00e1 \u0111\u01a1n c\u1ea7n h\u1ee7y ghi chi ti\u1ebft: t\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n h\u1ee7y (t\u1eeb s\u1ed1… \u0111\u1ebfn s\u1ed1… ho\u1eb7c k\u00ea chi ti\u1ebft t\u1eebng s\u1ed1 ho\u00e1 \u0111\u01a1n n\u1ebfu s\u1ed1 ho\u00e1 \u0111\u01a1n c\u1ea7n hu\u1ef7 kh\u00f4ng li\u00ean t\u1ee5c);<\/em><\/span><\/p>\n

– Bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n;<\/em><\/span><\/p>\n

– Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y ho\u00e1 \u0111\u01a1n ph\u1ea3i c\u00f3 n\u1ed9i dung: lo\u1ea1i, k\u00fd hi\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n h\u1ee7y t\u1eeb s\u1ed1\u2026 \u0111\u1ebfn s\u1ed1, l\u00fd do h\u1ee7y, ng\u00e0y gi\u1edd h\u1ee7y, ph\u01b0\u01a1ng ph\u00e1p h\u1ee7y (m\u1eabu s\u1ed1 3.11 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/em><\/span><\/p>\n

H\u1ed3 s\u01a1 h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. Ri\u00eang Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh hai (02) b\u1ea3n, m\u1ed9t b\u1ea3n l\u01b0u, m\u1ed9t b\u1ea3n g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 n\u0103m (05) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n hu\u1ef7 ho\u00e1 \u0111\u01a1n.\u201d<\/em><\/span><\/p>\n

\u00a0<\/em><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem:\u00a0<\/em>Bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f3 r\u1ea5t nhi\u1ec1u b\u1ea1n k\u1ebf to\u00e1n hi\u1ec3u kh\u00f4ng \u0111\u00fang v\u1ec1 2 ch\u1ec9 ti\u00eau ” X\u00f3a b\u1ecf” v\u00e0 ” H\u1ee7y” trong b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. Trong b\u00e0i vi\u1ebft K\u1ebf to\u00e1n Centax xin h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n ph\u00e2n bi\u1ec7t r\u00f5 \u0111\u00e2u l\u00e0 h\u1ee7y v\u00e0 \u0111\u00e2u l\u00e0 x\u00f3a b\u1ecf \u0111\u1ec3 l\u00e0m \u0111\u00fang b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/p>\n","protected":false},"author":7,"featured_media":6712,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[520],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4515"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4515"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4515\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6712"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4515"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}