{"id":26,"date":"2019-11-06T02:48:57","date_gmt":"2019-11-05T19:48:57","guid":{"rendered":"http:\/\/help.bamboo2020.misa.local\/knowledge-base\/knowledge-base-wordpress-plugin\/"},"modified":"2026-03-20T14:14:58","modified_gmt":"2026-03-20T07:14:58","slug":"tinh-nang-moi","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/tinh-nang-moi\/","title":{"rendered":"1. T\u00ednh n\u0103ng m\u1edbi"},"content":{"rendered":"<p><strong style=\"font-size: 20px;\">R4.1 &#8211; Ph\u00e1t h\u00e0nh ng\u00e0y 20\/03\/2026\u00a0<\/strong><\/p>\n<table style=\"margin-left: -0.4pt; width: 157.71%; height: 80px;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 31.5pt;\">\n<td style=\"background: none 0% 0% repeat scroll #ff9966; height: 31px; width: 18.1241%; padding: 3pt; border: 1pt solid black; text-align: center;\"><strong>PH\u00c2N H\u1ec6<\/strong><\/td>\n<td style=\"width: 31.7549%; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; background: none 0% 0% repeat scroll #ff9966; padding: 3pt; height: 31px;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><strong><span style=\"color: black;\">N\u1ed8I DUNG CH\u00cdNH<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 71.8478%; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; background: none 0% 0% repeat scroll #ff9966; padding: 3pt; height: 31px;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><strong><span style=\"color: black;\">M\u00d4 T\u1ea2 CHI TI\u1ebeT<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; text-align: center; width: 18.1241%; height: 26px;\"><strong>T\u1ec7p<\/strong><\/td>\n<td style=\"width: 31.7549%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 26px;\">C\u1ea3i ti\u1ebfn ch\u1ee9c n\u0103ng c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 t\u1eeb n\u0103m tr\u01b0\u1edbc<\/td>\n<td style=\"width: 71.8478%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 26px;\">Ch\u01b0\u01a1ng tr\u00ecnh c\u1ea3i ti\u1ebfn ch\u1ee9c n\u0103ng c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 t\u1eeb n\u0103m tr\u01b0\u1edbc:<\/p>\n<ul>\n<li>Cho ph\u00e9p c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 chi ph\u00ed d\u1edf dang \u0111\u1ea7u k\u1ef3 t\u1eeb d\u1eef li\u1ec7u n\u0103m tr\u01b0\u1edbc.<\/li>\n<li>C\u1ea3nh b\u00e1o v\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi c\u00f4ng n\u1ee3 \u0111\u1ea7u k\u1ef3 Kh\u00e1ch h\u00e0ng\/Nh\u00e0 cung c\u1ea5p b\u1ecb thay \u0111\u1ed5i, \u0111\u00e3 c\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i ngo\u1ea1i t\u1ec7.<\/li>\n<\/ul>\n<p><em>Xem chi ti\u1ebft <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/cap_nhat_so_du_tu_du_lieu_nam_truoc\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; text-align: center; width: 18.1241%;\"><strong>H\u0110\u0110T<\/strong><br \/>\n<strong><br \/>\n<\/strong><\/td>\n<td style=\"width: 31.7549%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt;\">Th\u00f4ng b\u00e1o d\u1eebng \u0111\u00ednh k\u00e8m t\u1ec7p PDF,\u00a0 XML h\u00f3a \u0111\u01a1n g\u1eedi ng\u01b0\u1eddi mua khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/td>\n<td style=\"width: 71.8478%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt;\">\u0110\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 g\u1eedi email h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd d\u1eebng vi\u1ec7c \u0111\u00ednh k\u00e8m t\u1ec7p pdf, xml h\u00f3a \u0111\u01a1n khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. N\u1ebfu mu\u1ed1n g\u1eedi t\u1ec7p \u0111\u00ednh k\u00e8m, anh\/ch\u1ecb v\u1eabn c\u00f3 th\u1ec3 ch\u1ec9nh s\u1eeda thi\u1ebft l\u1eadp n\u00e0y tr\u00ean h\u1ec7 th\u1ed1ng meInvoice. Xem <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/thong-bao-dung-dinh-kem-tep-khi-gui-hoa-don-cho-nguoi-mua\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; text-align: center; width: 18.1241%; height: 23px;\"><strong>Thu\u1ebf<\/strong><\/td>\n<td style=\"width: 31.7549%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 23px;\">C\u1eadp nh\u1ead<span class=\"hljs-built_in\">t<\/span> <span class=\"hljs-built_in\">T<\/span>\u1edd khai thu\u1ebf <span class=\"hljs-number\">05<\/span>\/KK-TNCN, T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN 05\/QT-TNCN theo chu\u1ea9n xml c\u1ee7a HTKK m\u1edbi nh\u1ea5t<\/td>\n<td style=\"width: 71.8478%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 23px;\">Ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt t\u1edd khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNCN theo chu\u1ea9n XML c\u1ee7a HTKK 5.6.0.<\/p>\n<ul>\n<li>B\u1ed5 sung ch\u1ec9 ti\u00eau <strong>[<span class=\"hljs-number\">25.1] &#8211; Thu nh\u1eadp mi\u1ec5n thu\u1ebf, thu nh\u1eadp c\u00e1 nh\u00e2n theo ngh\u1ecb quy\u1ebft<\/span><\/strong>\u00a0tr\u00ea<span class=\"hljs-built_in\">n<\/span> <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/thue-thu-nhap-ca-nhan\/\" target=\"_blank\" rel=\"noopener\"><span class=\"hljs-built_in\">t<\/span>\u1edd khai thu\u1ebf TNCN 05\/KK-TNCN<\/a><\/li>\n<li>T\u1eeb k\u1ef3 QT n\u0103m 2025 tr\u1edf \u0111i, b\u1ed5 sung ch\u1ec9 ti\u00eau <strong>[<span class=\"hljs-number\">Thu nh\u1eadp mi\u1ec5n thu\u1ebf, thu nh\u1eadp c\u00e1 nh\u00e2n theo ngh\u1ecb quy\u1ebft] <\/span><\/strong><span class=\"hljs-number\">tr\u00ean c\u00e1c ph\u1ee5 l\u1ee5c <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/thue-thu-nhap-ca-nhan\/\" target=\"_blank\" rel=\"noopener\">t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN 05\/QT-TNCN<\/a>.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong style=\"font-size: 20px;\">R3 &#8211; Ph\u00e1t h\u00e0nh ng\u00e0y 25\/02\/2026\u00a0<\/strong><\/p>\n<table style=\"margin-left: -0.4pt; width: 157.71%; height: 160px;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 31.5pt;\">\n<td style=\"background: none 0% 0% repeat scroll #ff9966; height: 31px; width: 18.1241%; padding: 3pt; border: 1pt solid black; text-align: center;\"><strong>PH\u00c2N H\u1ec6<\/strong><\/td>\n<td style=\"width: 31.7549%; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; background: none 0% 0% repeat scroll #ff9966; padding: 3pt; height: 31px;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><strong><span style=\"color: black;\">N\u1ed8I DUNG CH\u00cdNH<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 71.8478%; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; background: none 0% 0% repeat scroll #ff9966; padding: 3pt; height: 31px;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><strong><span style=\"color: black;\">M\u00d4 T\u1ea2 CHI TI\u1ebeT<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; text-align: center; width: 18.1241%;\"><strong>Thu\u1ebf<\/strong><\/td>\n<td style=\"width: 31.7549%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt;\">C\u1ea3i ti\u1ebfn t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (03\/TNDN) \u0111\u00e1p \u1ee9ng HTKK 5.5.5 v\u00e0 5.5.7<\/td>\n<td style=\"width: 71.8478%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt;\">Khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, ch\u01b0\u01a1ng tr\u00ecnh:<\/p>\n<ul>\n<li>\u0110\u00e1p \u1ee9ng m\u1ee9c 3 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN theo lu\u1eadt thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15: 15%, 17%, 20%<\/li>\n<li>C\u1eadp nh\u1eadt Danh m\u1ee5c ng\u00e0nh ngh\u1ec1 c\u00f3 t\u1ef7 l\u1ec7 doanh thu cao nh\u1ea5t v\u00e0 danh m\u1ee5c thu nh\u1eadp mi\u1ec5n thu\u1ebf.<\/li>\n<li>Cho ph\u00e9p ch\u1ecdn nhi\u1ec1u l\u00fd do mi\u1ec5n thu\u1ebf tr\u00ean t\u1edd khai<\/li>\n<\/ul>\n<p>Xem chi ti\u1ebft <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/thue_thu_nhap_doanh_nghiep\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; text-align: center; width: 18.1241%; height: 23px;\"><strong>T\u1ec7p<\/strong><\/td>\n<td style=\"width: 31.7549%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 23px;\">C\u1ea3i ti\u1ebfn ch\u1ee9c n\u0103ng c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 t\u1eeb n\u0103m tr\u01b0\u1edbc<\/td>\n<td style=\"width: 71.8478%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 23px;\">Ch\u01b0\u01a1ng tr\u00ecnh c\u1ea3i ti\u1ebfn ch\u1ee9c n\u0103ng c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 t\u1eeb n\u0103m tr\u01b0\u1edbc th\u00f4ng qua vi\u1ec7c b\u1ed5 sung th\u00eam c\u00e1c ti\u1ec7n \u00edch sau:<\/p>\n<ul>\n<li>C\u1eadp nh\u1eadp CCDC \u0111\u1ea7u k\u1ef3 t\u1eeb d\u1eef li\u1ec7u n\u0103m tr\u01b0\u1edbc.<\/li>\n<li>C\u1eadp nh\u1eadt TSC\u0110 \u0111\u1ea7u k\u1ef3 t\u1eeb d\u1eef li\u1ec7u n\u0103m tr\u01b0\u1edbc.<\/li>\n<li>C\u1eadp nh\u1eadt chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ea7u k\u1ef3 t\u1eeb d\u1eef li\u1ec7u n\u0103m tr\u01b0\u1edbc.<\/li>\n<li>C\u1eadp nh\u1eadt Doanh thu nh\u1eadn tr\u01b0\u1edbc \u0111\u1ea7u k\u1ef3 t\u1eeb d\u1eef li\u1ec7u n\u0103m tr\u01b0\u1edbc.<\/li>\n<\/ul>\n<p><em>Xem chi ti\u1ebft <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/cap_nhat_so_du_tu_du_lieu_nam_truoc\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/em><\/td>\n<\/tr>\n<tr style=\"height: 120px;\">\n<td style=\"border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; text-align: center; width: 18.1241%; height: 10px;\"><strong>Danh m\u1ee5c<\/strong><\/td>\n<td style=\"width: 31.7549%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 10px;\">C\u1eadp nh\u1eadt danh m\u1ee5c bi\u1ec3u thu\u1ebf TNCN theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/td>\n<td style=\"width: 71.8478%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 10px;\">Ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n theo lu\u1eadt thu\u1ebf TNCN s\u1ed1 109\/2025\/QH15. <em>Xem <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/html_11110000\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/em><\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; text-align: center; width: 18.1241%; height: 72px;\"><strong>Nghi\u1ec7p v\u1ee5<\/strong><\/td>\n<td style=\"width: 31.7549%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 72px;\">C\u1eadp nh\u1eadt quy \u0111\u1ecbnh l\u01b0\u01a1ng m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026<\/td>\n<td style=\"width: 71.8478%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 72px;\">Ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt l\u1ea1i m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026. <em>Xem <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/html_20010000\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong style=\"font-size: 20px;\">R2 &#8211; Ph\u00e1t h\u00e0nh ng\u00e0y 08\/01\/2026<\/strong><\/p>\n<table style=\"margin-left: -0.4pt; width: 157.71%; height: 486px;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 31.5pt;\">\n<td style=\"background: none 0% 0% repeat scroll #ff9966; height: 31px; width: 18.1241%; padding: 3pt; border: 1pt solid black; text-align: center;\"><strong>PH\u00c2N H\u1ec6<\/strong><\/td>\n<td style=\"width: 31.7549%; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; background: none 0% 0% repeat scroll #ff9966; padding: 3pt; height: 31px;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><strong><span style=\"color: black;\">N\u1ed8I DUNG CH\u00cdNH<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 71.8478%; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; background: none 0% 0% repeat scroll #ff9966; padding: 3pt; height: 31px;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><strong><span style=\"color: black;\">M\u00d4 T\u1ea2 CHI TI\u1ebeT<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; text-align: center; width: 18.1241%; height: 23px;\"><strong>T\u1ed5ng h\u1ee3p<\/strong><\/td>\n<td style=\"width: 31.7549%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 23px;\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111a chi nh\u00e1nh.<\/td>\n<td style=\"width: 71.8478%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 23px;\">Ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111a chi nh\u00e1nh. <em>Xem <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lap-bao-cao-tai-chinh-theo-thong-tu-99-2025-tt-btc-doi-voi-cong-ty-da-chi-nhanh\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/em><\/td>\n<\/tr>\n<tr style=\"height: 120px;\">\n<td style=\"border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; text-align: center; width: 18.1241%; height: 120px;\"><strong>T\u1ec7p<\/strong><\/td>\n<td style=\"width: 31.7549%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 120px;\">C\u1eadp nh\u1eadt s\u1ed1 d\u01b0 t\u1eeb d\u1eef li\u1ec7u n\u0103m 2025 &#8211; TT200 sang d\u1eef li\u1ec7u n\u0103m 2026 &#8211; TT99.<\/td>\n<td style=\"width: 71.8478%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 120px;\">\u0110\u00e1p \u1ee9ng c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 t\u1eeb d\u1eef li\u1ec7u n\u0103m 2025 theo TT200 sang d\u1eef li\u1ec7u n\u0103m 2026 theo TT99 do thay \u0111\u1ed5i H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n th\u00f4ng qua ch\u1ee9c n\u0103ng<strong> C\u1eadp nh\u1eadt s\u1ed1 d\u01b0 t\u1eeb d\u1eef li\u1ec7u n\u0103m tr\u01b0\u1edbc<\/strong>. <em>Xem<\/em> <em><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/cap-nhat-so-du-tu-nam-2025-sang-du-lieu-nam-2026-theo-tt99\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/em><\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; text-align: center; width: 18.1241%; height: 168px;\" rowspan=\"3\"><strong><br \/>\n<\/strong><strong>C\u1ea3i ti\u1ebfn\/C\u1eadp nh\u1eadt<\/strong><br \/>\n<strong><br \/>\n<\/strong><\/td>\n<td style=\"width: 31.7549%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 72px;\">In b\u00e1o c\u00e1o, ch\u1ee9ng t\u1eeb theo m\u1eabu TT99 tr\u00ean d\u1eef li\u1ec7u TT200<\/td>\n<td style=\"width: 71.8478%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 72px;\">Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 in \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o ch\u1ee9ng t\u1eeb theo \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC tr\u00ean d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u00e1p d\u1ee5ng TT200. <em>Xem <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/toi-co-the-in-duoc-bao-cao-chung-tu-theo-mau-tt99-tren-du-lieu-tt200-khi-chua-quyet-toan-bctc-nam-2025-khong\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/em><\/td>\n<\/tr>\n<tr style=\"height: 96px;\">\n<td style=\"width: 31.7549%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 96px;\">C\u1eadp nh\u1eadt bi\u1ec3u m\u1eabu, m\u1eabu s\u1ed1 ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o theo TT99<\/td>\n<td style=\"width: 71.8478%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 96px;\">Ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 m\u1eabu bi\u1ec3u v\u00e0 m\u1eabu s\u1ed1 ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o theo th\u00f4ng t\u01b0 TT99 (Phi\u1ebfu thu, Phi\u1ebfu chi, S\u1ed5 nh\u1eadt k\u00fd thu ti\u1ec1n, S\u1ed5 chi ti\u1ebft qu\u1ef9 ti\u1ec1n g\u1eedi,&#8230;.)<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 31.7549%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt;\">L\u01b0u \u00fd khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u00e1p \u1ee9ng Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/td>\n<td style=\"width: 71.8478%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-310-2025-ND-CP-sua-doi-Nghi-dinh-125-2020-ND-CP-xu-phat-hanh-chinh-linh-vuc-thue-478004.aspx\" target=\"_blank\" rel=\"noopener\"><strong>Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/strong><\/a>\u00a0\u0111\u00e3 thay \u0111\u1ed5i\u00a0<strong>quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t<\/strong>\u00a0v\u1edbi c\u00e1c h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m ho\u1eb7c kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n. Nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 th\u1ec3\u00a0<strong>ch\u01b0a n\u1eafm r\u00f5 quy tr\u00ecnh m\u1edbi<\/strong>, d\u1ec5 m\u1eafc sai s\u00f3t d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t.<\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh tr\u00ean ph\u1ea7n m\u1ec1m MISA SME \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t do sai s\u00f3t trong quy tr\u00ecnh th\u1ef1c hi\u1ec7n.<em>\u00a0<\/em><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/luu-y-khi-phat-hanh-hoa-don-dap-ung-nghi-dinh-310-2025-nd-cp\/\" target=\"_blank\" rel=\"noopener\"><strong><em>T\u1ea1i \u0111\u00e2y<\/em>.<\/strong><\/a><\/td>\n<\/tr>\n<tr style=\"height: 144px;\">\n<td style=\"border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; text-align: center; width: 18.1241%; height: 144px;\"><strong>Ng\u00e2n h\u00e0ng<\/strong><\/td>\n<td style=\"width: 31.7549%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 144px;\">C\u1eadp nh\u1eadt m\u1eabu \u1ee7y nhi\u1ec7m chi m\u1edbi nh\u1ea5t c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng ACB v\u00e0 VIETABANK.<\/td>\n<td style=\"width: 71.8478%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 144px;\">Ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt m\u1eabu m\u1eabu \u1ee7y nhi\u1ec7m chi m\u1edbi nh\u1ea5t c\u1ee7a ng\u00e2n h\u00e0ng ACB v\u00e0 VIETABANK, gi\u00fap k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i l\u1eadp UNC th\u1ee7 c\u00f4ng, ti\u1ebft ki\u1ec7m th\u1eddi gian l\u00e0m vi\u1ec7c.<\/p>\n<p>Xem chi ti\u1ebft c\u00e1ch c\u1eadp nh\u1eadt UNC m\u1eabu m\u1edbi nh\u1ea5t.<em><strong><a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/xay-dung-cong-cu-add-on-de-khi-sua-mau-chung-tu-bao-cao-thi-co-the-nhanh-chong-chuyen-ra-cho-khach-hang-su-dung-ma-khong-phai-cho-doi-phat-hanh-san-pham\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/strong><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong style=\"font-size: 20px;\">R1 &#8211; Ph\u00e1t h\u00e0nh ng\u00e0y 10\/12\/2025<\/strong><\/p>\n<table style=\"margin-left: -0.4pt; width: 157.71%; height: 54px;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 31.5pt;\">\n<td style=\"background: none 0% 0% repeat scroll #ff9966; height: 31px; width: 28.186%; padding: 3pt; border: 1pt solid black; text-align: center;\"><strong>N\u1ed8I DUNG CH\u00cdNH<\/strong><\/td>\n<td style=\"width: 93.5407%; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; background: none 0% 0% repeat scroll #ff9966; padding: 3pt; height: 31px;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><strong><span style=\"color: black;\">M\u00d4 T\u1ea2 CHI TI\u1ebeT<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; text-align: center; width: 28.186%; height: 23px;\"><strong>Chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u theo <\/strong><strong>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong><\/td>\n<td style=\"width: 93.5407%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 23px;\"><strong>Ng\u00e0y 27\/10\/2025,<\/strong>\u00a0B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh\u00a0<strong>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/strong>\u00a0Trong \u0111\u00f3 c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi h\u01b0\u1edbng d\u1eabn v\u1ec1\u00a0<em>t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, ghi s\u1ed5 k\u1ebf to\u00e1n, tr\u00ecnh b\u00e0y h\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u2026<\/em><\/p>\n<p>Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 k\u1ecbp th\u1eddi \u0111\u00e1p \u1ee9ng c\u1eadp nh\u1eadt v\u00e0 thay \u0111\u1ed5i nghi\u1ec7p v\u1ee5 li\u00ean quan tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00f9ng trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/p>\n<p><em>Xem chi ti\u1ebft c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i theo th\u00f4ng t\u01b0 v\u00e0 n\u1ed9i dung ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng. <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/5-cap-nhat-du-lieu-ke-toan-theo-thong-tu-99-2025-tt-btc\/\" target=\"_blank\" rel=\"noopener\"><strong>T\u1ea1i \u0111\u00e2y<\/strong><\/a><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>R4.1 &#8211; Ph\u00e1t h\u00e0nh ng\u00e0y 20\/03\/2026\u00a0 PH\u00c2N H\u1ec6 N\u1ed8I DUNG CH\u00cdNH M\u00d4 T\u1ea2 CHI TI\u1ebeT T\u1ec7p C\u1ea3i ti\u1ebfn ch\u1ee9c n\u0103ng c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 t\u1eeb n\u0103m tr\u01b0\u1edbc Ch\u01b0\u01a1ng tr\u00ecnh c\u1ea3i ti\u1ebfn ch\u1ee9c n\u0103ng c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 t\u1eeb n\u0103m tr\u01b0\u1edbc: Cho ph\u00e9p c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 chi ph\u00ed d\u1edf dang&#8230;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2566,18],"ht-kb-tag":[15,6],"class_list":["post-26","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-huong-dan-4__khac","ht_kb_category-4__khac","ht_kb_tag-kb","ht_kb_tag-tips"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/26","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=26"}],"version-history":[{"count":11,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/26\/revisions"}],"predecessor-version":[{"id":68081,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/26\/revisions\/68081"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=26"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=26"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=26"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}