{"id":6148,"date":"2026-07-28T11:15:49","date_gmt":"2026-07-28T11:15:49","guid":{"rendered":"https:\/\/prv.com.vn\/?p=6148"},"modified":"2026-07-28T11:15:49","modified_gmt":"2026-07-28T11:15:49","slug":"nghi-dinh-254-2026-nd-cp-va-thong-tu-91-2026-tt-btc-ve-hoa-don-chung-tu-dien-tu","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/nghi-dinh-254-2026-nd-cp-va-thong-tu-91-2026-tt-btc-ve-hoa-don-chung-tu-dien-tu\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>NGH\u1eca \u0110\u1ecaNH 254\/2026\/N\u0110-CP V\u1ec0 H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec V\u00c0 CH\u1ee8NG T\u1eea \u0110I\u1ec6N T\u1eec V\u00c0 TH\u00d4NG T\u01af S\u1ed0 91\/2026\/TT-BTC H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N M\u1ed8T S\u1ed0 N\u1ed8I DUNG C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe V\u00c0 NGH\u1eca \u0110\u1ecaNH 254\/2026\/N\u0110-CP<\/strong><\/h4>\n<p>Ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed nh\u1eb1m h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15. \u0110\u1ed3ng th\u1eddi, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 91\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh. Hai v\u0103n b\u1ea3n n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) v\u00e0 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC.<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC \u0111\u01b0\u1ee3c ban h\u00e0nh mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 n\u1ed9i dung thay \u0111\u1ed5i quan tr\u1ecdng:<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-6149\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/07\/6-2v.png\" alt=\"\" width=\"700\" height=\"437\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/6-2v.png 700w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/6-2v-300x187.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <img decoding=\"async\" class=\"aligncenter size-full wp-image-6152\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/07\/7v.png\" alt=\"\" width=\"700\" height=\"552\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/7v.png 700w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/7v-300x237.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <img decoding=\"async\" class=\"aligncenter size-full wp-image-6155\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/07\/8v.png\" alt=\"\" width=\"700\" height=\"560\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/8v.png 700w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/8v-300x240.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <img decoding=\"async\" class=\"aligncenter size-full wp-image-6158\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/07\/9v.png\" alt=\"\" width=\"696\" height=\"537\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/9v.png 696w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/9v-300x231.png 300w\" sizes=\"(max-width: 696px) 100vw, 696px\" \/> <img decoding=\"async\" class=\"aligncenter size-full wp-image-6161\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/07\/10v.png\" alt=\"\" width=\"695\" height=\"227\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/10v.png 695w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/10v-300x98.png 300w\" sizes=\"(max-width: 695px) 100vw, 695px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>NGH\u1eca \u0110\u1ecaNH 254\/2026\/N\u0110-CP V\u1ec0 H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec V\u00c0 CH\u1ee8NG T\u1eea \u0110I\u1ec6N T\u1eec V\u00c0 TH\u00d4NG T\u01af S\u1ed0 91\/2026\/TT-BTC H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N M\u1ed8T S\u1ed0 N\u1ed8I DUNG C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe V\u00c0 NGH\u1eca \u0110\u1ecaNH 254\/2026\/N\u0110-CP Ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4690,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-6148","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6148","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/comments?post=6148"}],"version-history":[{"count":1,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6148\/revisions"}],"predecessor-version":[{"id":6164,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6148\/revisions\/6164"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/4690"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=6148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=6148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=6148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}