{"id":24586,"date":"2022-04-14T16:26:55","date_gmt":"2022-04-14T09:26:55","guid":{"rendered":"http:\/\/helpamis.misa.vn\/2022\/?post_type=ht_kb&#038;p=24586"},"modified":"2025-10-30T16:22:57","modified_gmt":"2025-10-30T09:22:57","slug":"thue-gtgt-cho-du-an-dau-tu","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/thue-gtgt-cho-du-an-dau-tu\/","title":{"rendered":"Thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0"},"content":{"rendered":"<div style=\"line-height: 200%; text-align: justify;\">\n<div class=\"su-accordion su-u-trim\">\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>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0Gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh l\u1eadp t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u v\u00e0 b\u1ed5 sung tr\u00ean ph\u1ea7n m\u1ec1m, \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u k\u00ea khai ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u (m\u1eabu 02\/GTGT theo TT80 ho\u1eb7c TT156)<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 ki\u1ec3m tra, ch\u1ecdn ch\u1ee9ng t\u1eeb, b\u1ed5 sung ph\u1ee5 l\u1ee5c v\u00e0 l\u1ea5y l\u1ea1i d\u1eef li\u1ec7u<\/li>\n<li>H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 c\u1eadp nh\u1eadt gi\u1ea3i tr\u00ecnh<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 n\u1ed9p h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f9ng t\u1ec9nh\/kh\u00e1c t\u1ec9nh, khai b\u00e1o d\u1ef1 \u00e1n, \u0111i\u1ec1u ki\u1ec7n h\u00f3a \u0111\u01a1n l\u00ean ph\u1ee5 l\u1ee5c 01-2\/GTGT<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ea7n k\u00ea khai thu\u1ebf GTGT<\/p>\n<p><span style=\"font-size: 12pt;\"><strong>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5: <\/strong><\/span><span style=\"font-size: 12pt; color: #1a1a1a;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0:<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt; color: #1a1a1a;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng c\u00f9ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #1a1a1a;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebfth\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #1a1a1a;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u00e1c Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ho\u1eb7c chi nh\u00e1nh \u0111\u00f3ng t\u1ea1i c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 thay m\u1eb7t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd m\u1ed9t ho\u1eb7c nhi\u1ec1u d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng; Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh c\u00f3 con d\u1ea5u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, l\u01b0u gi\u1eef s\u1ed5 s\u00e1ch ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, c\u00f3 t\u00e0i kho\u1ea3n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng, \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf th\u00ec Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/div>\n<div style=\"line-height: 200%; text-align: justify;\">\n<div style=\"line-height: 200%; text-align: justify;\">\n<div style=\"line-height: 200%;\">\n<\/div><\/div> <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\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/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> <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>2.1 L\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, ch\u1ecdn l\u1eadp t\u1edd khai thu\u1ebf theo m\u1eabu:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>TT80-T\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT) <\/strong>(M\u1eabu t\u1edd khai theo th\u00f4ng t\u01b0 80) \u2013 \u00c1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2022.<\/li>\n<li>Ho\u1eb7c\u00a0<strong>TT156-T\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT)<\/strong> (M\u1eabu t\u1edd khai theo th\u00f4ng t\u01b0 156).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 2: Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf. Sau \u0111\u00f3, nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-24908\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_1.png\" alt=\"\" width=\"931\" height=\"487\" srcset=\"\/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_1.png 931w, \/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_1-700x366.png 700w, \/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_1-800x418.png 800w, \/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_1-768x402.png 768w, \/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_1-50x26.png 50w, \/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_1-60x31.png 60w, \/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_1-100x52.png 100w\" sizes=\"auto, (max-width: 931px) 100vw, 931px\" \/><\/p>\n<p>B\u01b0\u1edbc 3: Ti\u1ebfp t\u1ee5c ho\u00e0n thi\u1ec7n t\u1edd khai thu\u1ebf GTGT t\u01b0\u01a1ng t\u1ef1 theo n\u1ed9i dung h\u01b0\u1edbng d\u1eabn sau:<\/p>\n<p style=\"padding-left: 40px;\"><iframe loading=\"lazy\" title=\"vimeo-player\" src=\"\/\/player.vimeo.com\/video\/527094313?title=0&amp;amp;byline=0\" width=\"860\" height=\"484\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\" data-mce-fragment=\"1\"><\/iframe><br \/>\n<span style=\"font-size: 12pt;\"><em><strong>L\u01b0u \u00fd<\/strong>: <\/em><\/span><\/p>\n<ul>\n<li><em><span style=\"font-size: 12pt;\">Nh\u1ea5n v\u00e0o \u0111\u01b0\u1eddng link <strong>B\u1ea5m v\u00e0o \u0111\u00e2y \u0111\u1ec3 xem chi ti\u1ebft<\/strong>, \u0111\u1ec3 xem danh s\u00e1ch c\u00e1c ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea do thi\u1ebfu th\u00f4ng tin v\u1ec1 s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n. Xem chi ti\u1ebft <a href=\"cac_tien_ich_khi_lap_to_khai\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/em><\/li>\n<li><em><span style=\"font-size: 12pt;\">C\u00f3 th\u1ec3 b\u1ecf b\u1edbt c\u00e1c ch\u1ee9ng t\u1eeb kh\u00f4ng mu\u1ed1n l\u1ea5y l\u00ean b\u1ea3ng k\u00ea b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb <\/strong>v\u00e0 b\u1ecf t\u00edch ch\u1ecdn c\u00e1c ch\u1ee9ng t\u1eeb kh\u00f4ng mu\u1ed1n l\u1ea5y l\u00ean b\u1ea3ng k\u00ea. Xem chi ti\u1ebft <a href=\"cac_tien_ich_khi_lap_to_khai\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/em><\/li>\n<li><span style=\"font-size: 12pt;\"><em>C\u00f3 th\u1ec3 b\u1ed5 sung th\u00eam c\u00e1c ph\u1ee5 l\u1ee5c ngay t\u1ea1i giao di\u1ec7n l\u1eadp t\u1edd khai b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam ph\u1ee5 l\u1ee5c<\/strong>.<\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em>C\u00f3 th\u1ec3 l\u1ea5y l\u1ea1i d\u1eef li\u1ec7u ban \u0111\u1ea7u ch\u01b0a ch\u1ec9nh s\u1eeda b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng <strong>L\u1ea5y d\u1eef li\u1ec7u<\/strong>.<\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u \u0111a chi nh\u00e1nh, n\u1ebfu chi nh\u00e1nh n\u00e0o \u0111\u0103ng k\u00fd k\u00ea khai n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TT\u0110B ri\u00eang th\u00ec v\u00e0o danh m\u1ee5c c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a chi nh\u00e1nh \u0111\u00f3, t\u00edch ch\u1ecdn <strong>K\u00ea khai thu\u1ebf GTGT, TT\u0110B ri\u00eang<\/strong>, khi \u0111\u00f3 chi nh\u00e1nh m\u1edbi c\u00f3 quy\u1ec1n l\u1eadp t\u1edd khai thu\u1ebf GTGT, thu\u1ebf TT\u0110B ri\u00eang cho chi nh\u00e1nh. Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT, thu\u1ebf TT\u0110B \u1edf t\u1ed5ng c\u00f4ng ty, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n mua v\u00e0o, b\u00e1n ra c\u1ee7a c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u00edch ch\u1ecdn <strong>K\u00ea khai thu\u1ebf GTGT, TT\u0110B ri\u00eang<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<\/div><\/div> <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>2.2 L\u1eadp t\u1edd khai b\u1ed5 sung<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\">B\u01b0\u1edbc 1. V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, ch\u1ecdn l\u1eadp t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf c\u1ea7n l\u1eadp b\u1ed5 sung<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf v\u00e0\u00a0<strong>M\u00e3 d\u1ef1 \u00e1n\u00a0<\/strong>mu\u1ed1n khai b\u1ed5 sung<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">T\u1ea1i m\u1ee5c <strong>Ng\u00e0y l\u1eadp KHBS<\/strong>: nh\u1eadp ng\u00e0y l\u1eadp t\u1edd khai b\u1ed5 sung.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-24909\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_2.png\" alt=\"\" width=\"931\" height=\"487\" srcset=\"\/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_2.png 931w, \/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_2-700x366.png 700w, \/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_2-800x418.png 800w, \/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_2-768x402.png 768w, \/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_2-50x26.png 50w, \/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_2-60x31.png 60w, \/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_2-100x52.png 100w\" sizes=\"auto, (max-width: 931px) 100vw, 931px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">B\u01b0\u1edbc 2. T\u1ea1i tab <strong>T\u1edd khai<\/strong>: Nh\u1eadp l\u1ea1i c\u00e1c gi\u00e1 tr\u1ecb k\u00ea khai \u0111\u00fang.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-18678\" src=\"\/2022\/wp-content\/uploads\/2021\/03\/R6_bosung_tokhaiduan_02-700x515.png&quot;\" alt=\"\" width=\"700\" height=\"515\" srcset=\"\/2026\/wp-content\/uploads\/2021\/03\/R6_bosung_tokhaiduan_02-700x515.png 700w, \/2026\/wp-content\/uploads\/2021\/03\/R6_bosung_tokhaiduan_02-800x589.png 800w, \/2026\/wp-content\/uploads\/2021\/03\/R6_bosung_tokhaiduan_02-768x565.png 768w, \/2026\/wp-content\/uploads\/2021\/03\/R6_bosung_tokhaiduan_02-50x37.png 50w, \/2026\/wp-content\/uploads\/2021\/03\/R6_bosung_tokhaiduan_02-60x44.png 60w, \/2026\/wp-content\/uploads\/2021\/03\/R6_bosung_tokhaiduan_02-100x74.png 100w, \/2026\/wp-content\/uploads\/2021\/03\/R6_bosung_tokhaiduan_02.png 876w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">B\u01b0\u1edbc 3. Nh\u1ea5n <strong>T\u1ed5ng h\u1ee3p KHBS<\/strong>. Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0o B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i tab <strong>01\/KHBS<\/strong>.<\/span><br \/>\n<span style=\"font-size: 12pt;\">B\u01b0\u1edbc 4. Khai b\u00e1o b\u1ed5 sung c\u00e1c th\u00f4ng tin <strong>N\u1ed9i dung gi\u1ea3i th\u00edch v\u00e0 t\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m <\/strong>(n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-24910\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_3.png\" alt=\"\" width=\"699\" height=\"448\" srcset=\"\/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_3.png 699w, \/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_3-50x32.png 50w, \/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_3-60x38.png 60w, \/2026\/wp-content\/uploads\/2022\/04\/thue-GTGT_DADT_3-100x64.png 100w\" sizes=\"auto, (max-width: 699px) 100vw, 699px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">B\u01b0\u1edbc 5. Nh\u1ea5n <strong>C\u1ea5t<\/strong> \u0111\u1ec3 l\u01b0u t\u1edd khai.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<\/div><\/div> <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. L\u01b0u \u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><em>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f9ng t\u1ec9nh v\u1edbi n\u01a1i NNT \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh cho CQT qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00e1c t\u1ec9nh cho C\u1ee5c thu\u1ebf n\u01a1i c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.\u00a0<\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25017\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/chon-cucQLT_1.png\" alt=\"\" width=\"637\" height=\"293\" srcset=\"\/2026\/wp-content\/uploads\/2022\/04\/chon-cucQLT_1.png 637w, \/2026\/wp-content\/uploads\/2022\/04\/chon-cucQLT_1-50x23.png 50w, \/2026\/wp-content\/uploads\/2022\/04\/chon-cucQLT_1-60x28.png 60w, \/2026\/wp-content\/uploads\/2022\/04\/chon-cucQLT_1-100x46.png 100w\" sizes=\"auto, (max-width: 637px) 100vw, 637px\" \/><\/p>\n<ul>\n<li>Khi l\u1eadp h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, k\u1ebf to\u00e1n c\u1ea7n\u00a0<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/khai-bao-ma-du-an-dau-tu\/\" target=\"_blank\" rel=\"noopener\">khai b\u00e1o d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/a>\u00a0tr\u00ean ph\u1ea7n m\u1ec1m. N\u1ed9i dung khai b\u00e1o s\u1ebd \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng \u0111\u1ea9y l\u00ean t\u1edd khai thu\u1ebf.<\/li>\n<li>Khi\u00a0<b>l\u1eadp t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTKT)\u00a0<\/b>th\u00ec ph\u1ea3i t\u00edch ch\u1ecdn l\u1eadp k\u00e8m ph\u1ee5 l\u1ee5c\u00a0<b>01-2\/GTGT<\/b>\u00a0th\u00ec ch\u01b0\u01a1ng tr\u00ecnh m\u1edbi t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u l\u00ean T\u1edd khai thu\u1ebf \u0111\u01b0\u1ee3c.<\/li>\n<li>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 t\u1ef1 \u0111\u1ed9ng l\u00ean theo m\u00e3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u00ean Ph\u1ee5 l\u1ee5c 01-2\/GTGT: Tr\u00ean ch\u1ee9ng t\u1eeb ch\u1ecdn\u00a0<b>nh\u00f3m HHDV mua v\u00e0o l\u00e0 nh\u00f3m 3<\/b>, c\u00f3 \u0111\u1ee7 th\u00f4ng tin\u00a0<b>s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n<\/b>\u00a0v\u00e0\u00a0<b>ch\u01b0a \u0111\u01b0\u1ee3c k\u00ea khai\u00a0<\/b>l\u00ean tr\u00ean B\u1ea3ng k\u00ea mua v\u00e0o c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf kh\u00e1c v\u00e0 \u0111\u00fang\u00a0<strong>M\u00e3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0\u00a0<\/strong>t\u01b0\u01a1ng \u1ee9ng<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20271\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/08\/26-700x480.png\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" srcset=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/08\/26-700x480.png 700w, https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/08\/26-800x548.png 800w, https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/08\/26-768x526.png 768w, https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/08\/26-50x34.png 50w, https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/08\/26-60x41.png 60w, https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/08\/26-100x69.png 100w, https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/08\/26.png 925w\" alt=\"\" width=\"700\" height=\"480\" \/> <\/div><\/div> <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2593],"ht-kb-tag":[],"class_list":["post-24586","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24586","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\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=24586"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24586\/revisions"}],"predecessor-version":[{"id":49061,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24586\/revisions\/49061"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=24586"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=24586"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=24586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}