{"id":12396,"date":"2020-08-14T17:19:42","date_gmt":"2020-08-14T10:19:42","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&#038;p=12396"},"modified":"2026-09-10T15:12:25","modified_gmt":"2026-09-10T08:12:25","slug":"lam-the-nao-khi-hd-thue-gtgt-mua-vao-nam-truoc-quen-chua-ke-khai-muon-ke-len-bang-ke-nam-sau","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-khi-hd-thue-gtgt-mua-vao-nam-truoc-quen-chua-ke-khai-muon-ke-len-bang-ke-nam-sau\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi Ho\u00e1 \u0111\u01a1n thu\u1ebf GTGT mua v\u00e0o n\u0103m tr\u01b0\u1edbc qu\u00ean ch\u01b0a k\u00ea khai, mu\u1ed1n k\u00ea l\u00ean b\u1ea3ng k\u00ea n\u0103m sau tr\u00ean ph\u1ea7n m\u1ec1m MISA SME?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\"><div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft gi\u00fap anh\/ch\u1ecb n\u1eafm t\u1ed5ng quan quy tr\u00ecnh x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n thu\u1ebf GTGT mua v\u00e0o c\u1ee7a th\u00e1ng\/qu\u00fd\/n\u0103m tr\u01b0\u1edbc ch\u01b0a k\u00ea khai v\u00e0 mu\u1ed1n k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n t\u1ea1i tr\u00ean ph\u1ea7n m\u1ec1m MISA SME.<\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u1eadp t\u1edd khai thu\u1ebf GTGT<br \/>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i m\u1ee5c Ghi ch\u00fa c\u1ee7a T\u1edd khai thu\u1ebf GTGT m\u1eabu s\u1ed1 01\/GTGT thu\u1ed9c Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 89\/2026\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh th\u00ec c\u00f3 h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 37 v\u00e0 38 nh\u01b0 sau:<\/p>\n<ul>\n<li data-start=\"87\" data-end=\"361\">Khi c\u00f3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb b\u1ecf s\u00f3t (k\u00ea khai s\u00f3t, ch\u01b0a k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o n\u00e0y v\u00e0o k\u1ef3 g\u1ed1c, k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o) th\u00ec s\u1ebd\u00a0<strong>kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung t\u1edd khai thu\u1ebf k\u1ef3 g\u1ed1c<\/strong> v\u00e0<strong>\u00a0kh\u00f4ng <\/strong>th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau <strong>[23], [24], [25] n\u1ebfu kh\u00f4ng l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c kh\u00f4ng l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n;<\/strong> th\u1ef1c hi\u1ec7n<strong>\u00a0k\u00ea khai\u00a0<\/strong>s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean h\u00f3a \u0111\u01a1n b\u1ecb b\u1ecf s\u00f3t \u0111\u00f3<strong> v\u00e0o ch\u1ec9 ti\u00eau [38] n\u1ebfu h\u00f3a \u0111\u01a1n qu\u00ean l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau ho\u1eb7c l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, <\/strong>k\u00ea <strong>v\u00e0o ch\u1ec9 ti\u00eau 37 n\u1ebfu h\u00f3a \u0111\u01a1n qu\u00ean l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau <\/strong>c\u1ee7a th\u00e1ng, qu\u00fd ph\u00e1t hi\u1ec7n s\u00f3t<\/li>\n<\/ul>\n<p>N\u1ebfu v\u1eabn mu\u1ed1n k\u00ea h\u00f3a \u0111\u01a1n b\u1ecb b\u1ecf s\u00f3t v\u00e0o k\u1ef3 Th\u00e1ng\/Qu\u00fd\/N\u0103m hi\u1ec7n t\u1ea1i th\u00ec n\u00ean li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>3. C\u00e1ch x\u1eed l\u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong> <strong>Khai b\u1ed5 sung v\u00e0o k\u1ef3 ph\u00e1t sinh s\u00f3t (\u00c1p d\u1ee5ng khi sai s\u00f3t l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a th\u00e1ng\/qu\u00fd ph\u00e1t sinh)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p data-start=\"364\" data-end=\"464\">X\u1ea3y ra khi do sai s\u00f3t\u00a0<strong data-start=\"387\" data-end=\"426\">k\u1ef3 \u0111\u00f3 l\u1ebd ra ph\u1ea3i n\u1ed9p nhi\u1ec1u thu\u1ebf h\u01a1n<\/strong>, nh\u01b0ng doanh nghi\u1ec7p \u0111\u00e3\u00a0<strong>k\u00ea khai thi\u1ebfu, qu\u00ean ch\u01b0a k\u00ea khai<\/strong><\/p>\n<p>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1: <\/strong>V\u00e0o\u00a0<strong>Nghi\u1ec7p v\u1ee5\/<\/strong><b>Thu\u1ebf<\/b>, ch\u1ecdn\u00a0<b>TT80 \u2013 T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT).<\/b><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0T\u00edch ch\u1ecdn\u00a0<strong>K<\/strong><b>\u1ef3 t\u00ednh thu\u1ebf\/\u00a0<\/b>Ch\u1ecdn\u00a0<b>T\u1edd khai b\u1ed5 sung.\u00a0<\/b>Nh\u1ea5n\u00a0<b>\u0110\u1ed3ng \u00fd.<\/b><\/p>\n<ul>\n<li>T\u1edd khai b\u1ed5 sung kh\u00f4ng h\u1ed7 tr\u1ee3 l\u1eadp B\u1ea3ng k\u00ea (ph\u1ee5 l\u1ee5c) mua v\u00e0o, B\u1ea3ng k\u00ea (ph\u1ee5 l\u1ee5c) b\u00e1n ra. B\u1ea3n ch\u1ea5t khi n\u1ed9p t\u1edd khai thu\u1ebf ch\u1ec9 n\u1ed9p t\u1edd khai ch\u1ee9 kh\u00f4ng n\u1ed9p B\u1ea3ng k\u00ea (ph\u1ee5 l\u1ee5c) mua v\u00e0o, B\u1ea3ng k\u00ea (ph\u1ee5 l\u1ee5c) b\u00e1n ra<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Tr\u00ean t\u1edd khai b\u1ed5 sung, s\u1eeda theo nguy\u00ean t\u1eafc\u00a0<b>Sai \u1edf ch\u1ec9 ti\u00eau n\u00e0o th\u00ec s\u1eeda s\u1ed1 li\u1ec7u \u0111\u00fang \u1edf ch\u1ec9 ti\u00eau \u0111\u00f3.<\/b><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0Nh\u1ea5n\u00a0<b>T\u1ed5ng h\u1ee3p KHBS.\u00a0<\/b>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh tr\u00ean\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh\/ n<\/em>h\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong>\u00a0Th\u1ef1c hi\u1ec7n n\u1ed9p\u00a0<strong data-start=\"1042\" data-end=\"1072\">s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam, s\u1ed1 thu\u1ebf ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3)<\/strong>\u00a0ho\u1eb7c theo d\u00f5i\u00a0<strong data-start=\"1087\" data-end=\"1114\">thu h\u1ed3i s\u1ed1 thu\u1ebf \u0111\u00e3 ho\u00e0n<\/strong>\u00a0(n\u1ebfu c\u00f3).<\/p>\n<p>Chi ti\u1ebft c\u00e1ch l\u1eadp t\u1edd khai b\u1ed5 sung <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-de-lap-to-khai-bo-sung-thue-gtgt-tren-phan-mem\/\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong> <strong>Khai t\u1ea1i k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t (\u00c1p d\u1ee5ng khi sai s\u00f3t kh\u00f4ng l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u00e0 ch\u1ec9 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Sai s\u00f3t\u00a0<strong data-start=\"1904\" data-end=\"1946\">kh\u00f4ng \u1ea3nh h\u01b0\u1edfng ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong>\u00a0c\u1ee7a k\u1ef3 ph\u00e1t sinh, m\u00e0 ch\u1ec9 l\u00e0m thay \u0111\u1ed5i\u00a0<strong data-start=\"1985\" data-end=\"2024\">s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> M\u1edf t\u1edd h\u00f3a \u0111\u01a1n qu\u00ean ch\u01b0a k\u00ea khai l\u00ean\/ t\u1ea1i c\u1ed9t <strong>nh\u00f3m HHDV mua v\u00e0o<\/strong> <strong>b\u1ecf tr\u1ed1ng ho\u1eb7c<\/strong> <strong>ch\u1ecdn nh\u00f3m 5<\/strong> \u0111\u1ec3 kh\u00f4ng \u0111\u01b0a h\u00f3a \u0111\u01a1n n\u00e0y l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o hi\u1ec7n t\u1ea1i, v\u00ec kh\u00f4ng k\u00ea v\u00e0o ch\u1ec9 ti\u00eau 23, 24, 25 tr\u00ean t\u1edd khai<\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>V\u00e0o\u00a0<strong>Nghi\u1ec7p v\u1ee5\/<\/strong><b>Thu\u1ebf<\/b>\u00a0ch\u1ecdn\u00a0<b>TT80 \u2013 T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)\/ <\/b>Ch\u1ecdn <strong data-start=\"1798\" data-end=\"1823\">k\u1ef3 t\u00ednh thu\u1ebf hi\u1ec7n t\u1ea1i<\/strong> (k\u1ef3 ph\u00e1t hi\u1ec7n s\u00f3t).<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> \u0110i\u1ec1n gi\u00e1 tr\u1ecb thu\u1ebf c\u1ee7a h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t v\u00e0o:<\/p>\n<ul>\n<li>Ch\u1ec9 ti\u00eau 37 n\u1ebfu gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n n\u00e0y l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau m\u00e0 kh\u00f4ng t\u0103ng ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p<\/li>\n<li>Ch\u1ec9 ti\u00eau 38 n\u1ebfu gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n n\u00e0y l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau ho\u1eb7c l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":159,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2623,2568,2636],"ht-kb-tag":[3539],"class_list":["post-12396","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_tag-hoa-don-mua-vao-quen-chua-ke-khai"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12396","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=12396"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12396\/revisions"}],"predecessor-version":[{"id":73647,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12396\/revisions\/73647"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=12396"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=12396"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=12396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}