{"id":5063,"date":"2015-07-31T05:11:07","date_gmt":"2015-07-31T05:11:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5063"},"modified":"2016-11-21T03:59:26","modified_gmt":"2016-11-21T03:59:26","slug":"xu-ly-hoa-don-viet-sai-ten-dia-chi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5063","title":{"rendered":"X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9"},"content":{"rendered":"

\"X\u1eed<\/span><\/p>\n

Ho\u00e1 \u0111\u01a1n v\u00e0 sai s\u00f3t c\u1ee7a ho\u00e1 \u0111\u01a1n lu\u00f4n l\u00e0 n\u1ed7i \u00e1m \u1ea3nh c\u1ee7a doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n. V\u1eady X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9<\/strong> nh\u01b0 th\u1ebf n\u00e0o?\u00a0Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/strong> \u0111\u00e3 c\u00f3 nh\u1eefng thay \u0111\u1ed5i g\u00ec v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t c\u1ee7a ho\u00e1 \u0111\u01a1n. K\u1ebf to\u00e1n Centax<\/a><\/strong> s\u1ebd gi\u00fap c\u00e1c b\u1ea1n nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9.<\/strong><\/span><\/p>\n

1. Quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n ch\u01b0a giao cho ng\u01b0\u1eddi mua, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n l\u1eadp sai, ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai.
\n<\/em>\u2026
\n<\/em>4. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 th\u1ef1c hi\u1ec7n theo Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n

Quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> th\u00ec t\u1ea5t c\u1ea3 nh\u1eefng sai s\u00f3t doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. Trong khi \u0111\u00f3 c\u00f3 m\u1ed9t s\u1ed1 c\u1ee5c thu\u1ebf \u0111\u00e3 c\u00f3 nh\u1eefng c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn kh\u00e1c nhau v\u1ec1 vi\u1ec7c x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp khi c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf , v\u00e0 doanh nghi\u1ec7p c\u0169ng r\u1ea5t kh\u00f3 x\u1eed l\u00fd, n\u1ebfu h\u00f3a \u0111\u01a1n ch\u1ec9 sai m\u1ed9t ch\u00fat v\u1ec1 t\u00ean, hay \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua. V\u1eady nh\u1eefng h\u00f3a \u0111\u01a1n sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng t\u1edbi ti\u1ec1n thu\u1ebf s\u1ebd \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 th\u1ebf n\u00e0o? C\u00e1c doanh nghi\u1ec7p \u1edf c\u00e1c t\u1ec9nh kh\u00e1c nhau c\u00f3 \u0111\u01b0\u1ee3c l\u1ea5y h\u01b0\u1edbng d\u1eabn \u1edf c\u1ee5c thu\u1ebf t\u00ednh kh\u00e1c \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p m\u00ecnh kh\u00f4ng? Nh\u1eefng h\u01b0\u1edbng d\u1eabn kh\u00f4ng r\u00f5 r\u00e0ng lu\u00f4n l\u00e0m cho c\u00e1c doanh nghi\u1ec7p lo l\u1eafng, kh\u00f4ng bi\u1ebft m\u00ecnh l\u00e0m \u0111\u00fang hay sai. \u0110\u1ec3 k\u1ecbp th\u1eddi th\u00e1o g\u1ee1 v\u1ea5n \u0111\u1ec1 n\u00e0y, Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong> \u0111\u00e3 h\u01b0\u1edbng d\u1eabn th\u1ed1ng nh\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i t\u1ea1i Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 t\u1ea1i Kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>Tr\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.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec khi h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua nh\u01b0ng \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf th\u00ec c\u00f3 2 h\u01b0\u1edbng gi\u1ea3i quy\u1ebft nh\u01b0 sau:<\/span><\/p>\n