{"id":379,"date":"2022-08-25T02:25:31","date_gmt":"2022-08-25T02:25:31","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=379"},"modified":"2022-08-25T02:29:57","modified_gmt":"2022-08-25T02:29:57","slug":"mot-so-luu-y-thuong-gap-khi-su-dung-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=379","title":{"rendered":"M\u1ed9t s\u1ed1 l\u01b0u \u00fd th\u01b0\u1eddng g\u1eb7p khi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"\n

1. V\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng, \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng<\/strong><\/p>\n\n\n\n

– <\/strong>Tr\u01b0\u1eddng h\u1ee3p NNT\u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn, n\u1ebfu thay \u0111\u1ed5i k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n th\u00ec kh\u00f4ng ph\u1ea3ith\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T, n\u1ebfu mu\u1ed1n b\u1ed5 sung th\u00eam lo\u1ea1i h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5, \u0111i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP th\u00ec NNTth\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T theo M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c IA t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP (g\u1ecdi t\u1eaft l\u00e0 M\u1eabu 01\/\u0110KT\u0110-H\u0110\u0110T) v\u1edbi c\u01a1 quan thu\u1ebf. Trong \u0111\u00f3, NNT ch\u1ecdn \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin NNT \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 b\u1ed5 sung c\u00e1c th\u00f4ng tin m\u1edbi tr\u00ean M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T.<\/p>\n\n\n\n

– NNT \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng H\u0110\u0110T c\u1ee7a nhi\u1ec1u \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 H\u0110\u0110T cung c\u1ea5p. Tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn, sau \u0111\u00f3 NNT thay \u0111\u1ed5i ho\u1eb7c \u0111\u0103ng k\u00fd th\u00eam t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 H\u0110\u0110T th\u00ec kh\u00f4ng ph\u1ea3ith\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T (L\u01b0u \u00fd:<\/strong> N\u1ebfu c\u00f3 thay \u0111\u1ed5i ch\u1eef k\u00fd s\u1ed1 do thay \u0111\u1ed5i t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 H\u0110\u0110T th\u00ec NNT ph\u1ea3i \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T v\u1edbi c\u01a1 quan thu\u1ebf).<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed (mail) tr\u00ean t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang n\u00ean kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn v\u00e0 Th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng (t\u00e0i kho\u1ea3n v\u00e0 m\u1eadt kh\u1ea9u \u0111\u1ec1u \u0111\u00e3 chuy\u1ec3n v\u1ec1 mail sai), NNT th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T theo m\u1eabu 01\/\u0110KT\u0110-H\u0110\u0110T \u0111\u1ec3 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin \u0111\u1ecba ch\u1ec9 mail \u0111\u00fang.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p NNT l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf, n\u1ed9p thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u00ec \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a H\u0110\u0110T ri\u00eang m\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n\n\n\n

Doanh nghi\u1ec7p (tr\u1ee5 s\u1edf ch\u00ednh \u2013 C\u00f4ng ty m\u1eb9) kh\u00f4ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T cho \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c n\u1ebfu \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, theo d\u00f5i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf, n\u1ed9p thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c th\u00ec \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a H\u0110\u0110T ri\u00eang.<\/p>\n\n\n\n

2. V\u1ec1 vi\u1ec7c l\u1eadp H\u0110\u0110Ttheo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC<\/strong><\/p>\n\n\n\n

Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng ho\u00e1 d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng ho\u00e1) v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n

– Theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1450\/Q\u0110-TCT ng\u00e0y 07\/10\/2021 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef li\u1ec7u H\u0110\u0110T v\u00e0 ph\u01b0\u01a1ng th\u1ee9c truy\u1ec1n nh\u1eadn v\u1edbi c\u01a1 quan thu\u1ebf:<\/p>\n\n\n\n

+ Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec khi l\u1eadp h\u00f3a \u0111\u01a1n, NNT ch\u1ecdn gi\u00e1 tr\u1ecb: \u201cKCT\u201d \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Theo \u0111\u00f3 c\u00e1c ph\u1ea7n m\u1ec1m l\u1eadp H\u0110\u0110T c\u00f3 thi\u1ebft k\u1ebf ph\u1ea7n thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb KCT – NNT s\u1ebd l\u1ef1a ch\u1ecdn m\u1ee5c \u201cKCT\u201d t\u1ea1i Ph\u1ea7n thu\u1ebf su\u1ea5t thu\u1ebf GTGT khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Ngo\u00e0i ra t\u1ea1i ph\u1ea7n ti\u1ec1n thu\u1ebf th\u00ec NNT kh\u00f4ng nh\u1eadp d\u1eef li\u1ec7u v\u00e0o m\u1ee5c n\u00e0y.<\/p>\n\n\n\n

+ Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT th\u00ec khi l\u1eadp h\u00f3a \u0111\u01a1n, NNT ch\u1ecdn gi\u00e1 tr\u1ecb: \u201cKKKNT\u201d.<\/p>\n\n\n\n

+ Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 8% ho\u1eb7c thu\u1ebf nh\u00e0 th\u1ea7u th\u00ec khi l\u1eadp h\u00f3a \u0111\u01a1n, NNT ch\u1ecdn gi\u00e1 tr\u1ecb: \u201cKHAC:AB.CD%\u201d .<\/p>\n\n\n\n

+Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 <\/em>thu\u1ebf  (MST) ho\u1eb7c c\u00f3 MST nh\u01b0ng kh\u00f4ng theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf Vi\u1ec7t Nam th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i th\u1ec3 hi\u1ec7n m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua.<\/p>\n\n\n\n

– <\/strong>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp c\u00e1c h\u00f3a \u0111\u01a1n t\u1eeb s\u1ed1 th\u1ee9 t\u1ef1 1 \u0111\u1ebfn s\u1ed1 3, \u0111\u00e3 g\u1eedi  c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3. Khi nh\u1eadn k\u1ebft qu\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n s\u1ed1 1 v\u00e0 3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3, h\u00f3a \u0111\u01a1n s\u1ed1 2 kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 do sai \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u th\u00ec ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 thay cho h\u00f3a \u0111\u01a1n (s\u1ed1 th\u1ee9 t\u1ef1 2) c\u00f3 l\u1ed7i ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3. H\u00f3a \u0111\u01a1n m\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf n\u00ean kh\u00f4ng c\u1ea7n ghi d\u00f2ng ch\u1eef \u201ch\u00f3a \u0111\u01a1n n\u00e0y thay th\u1ebf cho h\u00f3a \u0111\u01a1n….\u201d.<\/p>\n\n\n\n

– T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng ho\u00e1, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t ho\u00e1 \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng ho\u00e1 kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n h\u00e0ng ho\u00e1 th\u00ec:<\/p>\n\n\n\n

+ Tr\u01b0\u1eddng h\u1ee3p Ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, th\u00ec khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n giao cho ng\u01b0\u1eddi b\u00e1n. Tr\u00ean h\u00f3a \u0111\u01a1n ghi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i, ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t tr\u1ea3 l\u1ea1i v\u00e0 thu\u1ebf GTGT. C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.     <\/p>\n\n\n\n

+ Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua ko ph\u1ea3i l\u00e0 c\u01a1 s\u1edf kinh doanh, ng\u01b0\u1eddi b\u00e1n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp, ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf vi\u1ec7c h\u1ee7y H\u0110\u0110T \u0111\u00e3 l\u1eadp v\u00e0 th\u1ef1c hi\u1ec7n khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu thu\u1ebf GTGT \u0111\u1ea7u ra t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn l\u1ea1i h\u00e0ng h\u00f3a.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a th\u00ec khi xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1eeda kh\u1ea9u hay \u0111\u1ebfn n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf kinh doanh s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u1ec3m v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh l\u00e0m ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng. Sau khi l\u00e0m xong th\u1ee7 t\u1ee5c cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf l\u1eadp l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng ho\u1eb7c khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) trong tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng ho\u1eb7c khuy\u1ebfn m\u1ea1i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1eadp ri\u00eang 01 (m\u1ed9t) H\u0110\u0110T \u0111\u1ed1i v\u1edbi kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0o cu\u1ed1i m\u1ed7i k\u1ef3 b\u00e1n h\u00e0ng th\u00ec v\u1ec1 nguy\u00ean t\u1eafc kh\u00f4ng ghi s\u1ed1 \u00e2m \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p H\u0110\u0110T c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ch\u01b0a gi\u1ea3m kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n th\u00ec doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ph\u1ea7n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (ghi d\u1ea5u \u00e2m).<\/p>\n\n\n\n

3. V\u1ec1 vi\u1ec7c x\u1eed l\u00fd H\u0110\u0110T \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t<\/strong><\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n H\u0110\u0110T \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf  ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua c\u00f3 sai s\u00f3t: Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n l\u1eadp M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA (ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP, g\u1ecdi t\u1eaft l\u00e0 04\/SS-H\u0110\u0110T) g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y H\u0110\u0110T c\u00f3 m\u00e3 \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t. Ng\u01b0\u1eddi b\u00e1n l\u1eadp H\u0110\u0110T m\u1edbi g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 v\u00e0 g\u1eedi l\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u00fang cho ng\u01b0\u1eddi mua.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n H\u0110\u0110T c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c H\u0110\u0110T kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua c\u00f3 sai s\u00f3t:<\/p>\n\n\n\n

+ N\u1ebfu H\u0110\u0110T c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf, c\u00e1c n\u1ed9i dung kh\u00e1c kh\u00f4ng sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c ho\u00e1 \u0111\u01a1n c\u00f3 sai s\u00f3t v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 H\u0110\u0110T c\u00f3 sai s\u00f3t theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p H\u0110\u0110T kh\u00f4ng c\u00f3 m\u00e3 ch\u01b0a g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf).<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1ef1a ch\u1ecdn l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i g\u1eedi m\u1eabu 04\/SS-H\u0110\u0110T.<\/p>\n\n\n\n

+ N\u1ebfu H\u0110\u0110T c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n th\u00ec \u00e1p d\u1ee5ng x\u1eed l\u00fd t\u01b0\u01a1ng t\u1ef1 h\u00f3a \u0111\u01a1n sai t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua.<\/p>\n\n\n\n

+<\/strong>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n sai th\u00f4ng tin m\u00e3 s\u1ed1 thu\u1ebf, sai s\u00f3t v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng th\u00ec ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t trong hai c\u00e1ch l\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t.<\/p>\n\n\n\n

H\u0110\u0110T \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201c\u0110i\u1ec1u ch\u1ec9nh<\/strong> cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1… k\u00fd hi\u1ec7u… s\u1ed1… ng\u00e0y… th\u00e1ng… n\u0103m\u201d ho\u1eb7c \u201cThay th\u1ebf<\/strong> cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1… k\u00fd hi\u1ec7u… s\u1ed1… ng\u00e0y… th\u00e1ng… n\u0103m\u201d. Sau \u0111\u00f3, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i g\u1eedi l\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u00fang cho ng\u01b0\u1eddi mua v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p H\u0110\u0110T \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, sau \u0111\u00f3 l\u1ea1i ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n ti\u1ebfp t\u1ee5c c\u00f3 sai s\u00f3t th\u00ec c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111\u00e3 \u00e1p d\u1ee5ng khi x\u1eed l\u00fd sai s\u00f3t l\u1ea7n \u0111\u1ea7u.<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec: \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (ghi d\u1ea5u d\u01b0\u01a1ng), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ghi d\u1ea5u \u00e2m) \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh H\u0110\u0110T \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ee7y ho\u1eb7c thay th\u1ebf.<\/p>\n\n\n\n

– <\/strong>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1eadp H\u0110\u0110T khi thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5, sau \u0111\u00f3 c\u00f3 ph\u00e1t sinh vi\u1ec7c h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y H\u0110\u0110T \u0111\u00e3 l\u1eadp v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n theo m\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T.<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi H\u0110\u0110T kh\u00f4ng c\u00f3 m\u00e3 g\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo ph\u01b0\u01a1ng th\u1ee9c chuy\u1ec3n d\u1eef li\u1ec7u theo b\u1ea3ng t\u1ed5ng h\u1ee3p M\u1eabu 01\/TH-H\u0110\u0110T  th\u00ec ng\u01b0\u1eddi b\u00e1n g\u1eedi th\u00f4ng tin h\u1ee7y, \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p c\u1ee7a c\u00e1c k\u1ef3 ti\u1ebfp theo m\u00e0 kh\u00f4ng g\u1eedi th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T \u0111\u1ebfn c\u01a1 quan thu\u1ebf. \u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u H\u0110\u0110T ph\u1ea3i \u0111i\u1ec1n \u0111\u1ee7 c\u00e1c th\u00f4ng tin: k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0o c\u1ed9t 14 \u201cth\u00f4ng tin h\u00f3a \u0111\u01a1n li\u00ean quan\u201d t\u1ea1i M\u1eabu 01\/TH-H\u0110\u0110T<\/a> (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p H\u0110\u0110T kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n).<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u H\u0110\u0110T \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n g\u1eedi th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c th\u00f4ng tin \u0111\u00e3 k\u00ea khai tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p (Ch\u1ecdn \u00f4 \u201cs\u1eeda \u0111\u1ed5i\u201d tr\u00ean m\u1eabu 01\/TH-H\u0110\u0110T);<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p H\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t. Ng\u01b0\u1eddi b\u00e1n l\u1eadp v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua H\u0110\u0110T m\u1edbi thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t. H\u0110\u0110T thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1… k\u00fd hi\u1ec7u… s\u1ed1… ng\u00e0y… th\u00e1ng… n\u0103m\u201d.<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi ng\u00e0nh h\u00e0ng kh\u00f4ng th\u00ec h\u00f3a \u0111\u01a1n \u0111\u1ed5i, ho\u00e0n ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng c\u1ea7n c\u00f3 th\u00f4ng tin \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1… k\u00fd hi\u1ec7u… ng\u00e0y… th\u00e1ng… n\u0103m\u201d. Doanh nghi\u1ec7p v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a m\u00ecnh cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n, \u0111\u1ed5i ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n do \u0111\u1ea1i l\u00fd xu\u1ea5t.<\/p>\n\n\n\n

– Vi\u1ec7c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf li\u00ean quan c\u00e1c H\u0110\u0110T \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf (bao g\u1ed3m c\u1ea3 H\u0110\u0110T b\u1ecb h\u1ee7y) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

L\u01b0u \u00fd:<\/strong>\u00a0Ng\u01b0\u1eddi b\u00e1n th\u00f4ng\u00a0b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c\u00a0H\u0110\u0110T\u00a0c\u00f3 sai s\u00f3t theo\u00a0M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T \u0111\u1ec3 th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho t\u1eebng h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t ho\u1eb7c th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u\u00a0H\u0110\u0110T\u00a0c\u00f3 sai s\u00f3t v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1ea5t c\u1ee9 th\u1eddi gian n\u00e0o nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh H\u0110\u0110T \u0111i\u1ec1u ch\u1ec9nh. <\/p>\n\n\n\n

\u0110\u00ednh k\u00e8m<\/strong>: Tailieu-HDDT-TTHT.rar<\/a><\/p>\n\n\n\n

(Ngu\u1ed3n: C\u1ee5c Thu\u1ebf Th\u00e0nh Ph\u1ed1 H\u1ed3 Ch\u00ed Minh)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

1. V\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng, \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng – Tr\u01b0\u1eddng h\u1ee3p NNT\u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-379","post","type-post","status-publish","format-standard","hentry","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=379"}],"version-history":[{"count":2,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/379\/revisions"}],"predecessor-version":[{"id":381,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/379\/revisions\/381"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}