{"id":40635,"date":"2025-07-02T17:35:20","date_gmt":"2025-07-02T10:35:20","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=40635"},"modified":"2026-03-26T10:05:39","modified_gmt":"2026-03-26T03:05:39","slug":"dap-ung-quy-dinh-ve-viec-su-dung-so-dinh-danh-ca-nhan-thay-cho-mst-cua-ho-gia-dinh-ho-kinh-doanh","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/dap-ung-quy-dinh-ve-viec-su-dung-so-dinh-danh-ca-nhan-thay-cho-mst-cua-ho-gia-dinh-ho-kinh-doanh\/","title":{"rendered":"\u0110\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho MST c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh"},"content":{"rendered":"<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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> T\u1eeb phi\u00ean b\u1ea3n SME2023 36 Ng\u01b0\u1eddi d\u00f9ng s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ( mua h\u00e0ng , b\u00e1n h\u00e0ng, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n ) theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb 01\/07\/2025.<\/p>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Gi\u1edbi thi\u1ec7u quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n<li>C\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i v\u00e0 s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u00e1p \u1ee9ng tr\u00ean ph\u1ea7n m\u1ec1m MISA meInvoice.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, c\u00e1n b\u1ed9 thu\u1ebf, ng\u01b0\u1eddi d\u00f9ng ph\u1ea7n m\u1ec1m MISA meInvoice, c\u00e1 nh\u00e2n kinh doanh, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh.<\/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><b>2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd <\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Theo n\u1ed9i dung c\u1ee7a TT86\/2014\/TT-BTC v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf<\/p>\n<ul>\n<li><b>\u0110i\u1ec1u 5: C\u1ea5u tr\u00fac m\u00e3 s\u1ed1 thu\u1ebf:<\/b> S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a c\u00f4ng d\u00e2n Vi\u1ec7t Nam do B\u1ed9 c\u00f4ng an c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u0103n c\u01b0\u1edbc l\u00e0 d\u00e3y s\u1ed1 t\u1ef1 nhi\u00ean g\u1ed3m 12 ch\u1eef s\u1ed1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay cho m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m k,l,n kho\u1ea3n 2 \u0111i\u1ec1u 4 th\u00f4ng t\u01b0 n\u00e0y. \u0110\u1ed3ng th\u1eddi, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay cho m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00f3.<\/li>\n<li><b>\u0110i\u1ec1u 39: \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp:<\/b>\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho MST theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0111i\u1ec1u 5 th\u00f4ng t\u01b0 n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025 v\u00e0 th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 kh\u1edbp \u0111\u00fang v\u1edbi th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 th\u00ec h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/07\/2025; bao g\u1ed3m c\u1ea3 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh theo m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p tr\u01b0\u1edbc \u0111\u00f3. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan Thu\u1ebf theo d\u00f5i, qu\u1ea3n l\u00fd to\u00e0n b\u1ed9 d\u1eef li\u1ec7u c\u1ee7a h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c b\u1eb1ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025 nh\u01b0ng th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng kh\u1edbp \u0111\u00fang v\u1edbi th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00ec c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n sang tr\u1ea1ng th\u00e1i 10 &#8220;M\u00e3 s\u1ed1 thu\u1ebf ch\u1edd c\u1eadp nh\u1eadt th\u00f4ng tin s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n&#8221;. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 4 \u0110i\u1ec1u 25 th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u00f4ng tin kh\u1edbp \u0111\u00fang v\u1edbi C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 38 Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\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><b>3. Chi ti\u1ebft \u0111\u00e1p \u1ee9ng<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 k\u1ebft n\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m MISA meInvoice th\u00f4ng qua m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"\/2026\/wp-content\/uploads\/2025\/07\/17-700x408.png\" alt=\"\" width=\"700\" height=\"408\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u01b0\u1eddng h\u1ee3p m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean giao di\u1ec7n k\u1ebft n\u1ed1i MISA meInvoice kh\u00f4ng tr\u00f9ng kh\u1edbp v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean <strong>Danh m\u1ee5c\/C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c<\/strong> th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/2026\/wp-content\/uploads\/2025\/07\/18.png\" alt=\"\" width=\"401\" height=\"142\" \/><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o\/\u0111\u1ea7u ra MISA meInvoice theo th\u00f4ng tin <strong>M\u00e3 s\u1ed1 thu\u1ebf<\/strong> ho\u1eb7c <strong>C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n<\/strong>:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"\/2026\/wp-content\/uploads\/2025\/07\/19-700x409.png\" alt=\"\" width=\"700\" height=\"409\" \/><\/p>\n<ul>\n<li>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 <strong>nh\u1eadp c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n v\u00e0o c\u1ed9t M\u00e3 s\u1ed1 thu\u1ebf<\/strong> tr\u00ean danh m\u1ee5c, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 khi th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"\/2026\/wp-content\/uploads\/2025\/08\/50-700x528.png\" alt=\"\" width=\"700\" height=\"528\" \/><\/p>\n<ul>\n<li>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 <strong>nh\u1eadp c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n v\u00e0o c\u1ed9t M\u00e3 s\u1ed1 thu\u1ebf<\/strong> tr\u00ean <strong>Danh m\u1ee5c\\ Kh\u00e1ch h\u00e0ng\\Nh\u00e0 cung c\u1ea5p.<\/strong><\/li>\n<\/ul>\n<p><a href=\"\/2026\/wp-content\/uploads\/2026\/01\/hkd.bmp\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-59431 size-full\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/hkd.bmp\" alt=\"\" width=\"682\" height=\"622\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/hkd.bmp 682w, \/2026\/wp-content\/uploads\/2026\/01\/hkd-50x46.jpg 50w, \/2026\/wp-content\/uploads\/2026\/01\/hkd-60x55.jpg 60w, \/2026\/wp-content\/uploads\/2026\/01\/hkd-100x91.jpg 100w\" sizes=\"auto, (max-width: 682px) 100vw, 682px\" \/><\/a><\/p>\n<ul>\n<li>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 <strong>nh\u1eadp c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n c\u1ee7a H\u1ed9 kinh doanh v\u00e0o c\u1ed9t M\u00e3 s\u1ed1 thu\u1ebf<\/strong> khi th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/li>\n<\/ul>\n<p><a href=\"\/2026\/wp-content\/uploads\/2026\/01\/hkd2.bmp\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-59437 size-full\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/hkd2.bmp\" alt=\"\" width=\"1017\" height=\"771\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/hkd2.bmp 1017w, \/2026\/wp-content\/uploads\/2026\/01\/hkd2-700x531.jpg 700w, \/2026\/wp-content\/uploads\/2026\/01\/hkd2-800x606.jpg 800w, \/2026\/wp-content\/uploads\/2026\/01\/hkd2-768x582.jpg 768w, \/2026\/wp-content\/uploads\/2026\/01\/hkd2-50x38.jpg 50w, \/2026\/wp-content\/uploads\/2026\/01\/hkd2-60x45.jpg 60w, \/2026\/wp-content\/uploads\/2026\/01\/hkd2-100x76.jpg 100w\" sizes=\"auto, (max-width: 1017px) 100vw, 1017px\" \/><\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":177,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[3649],"ht-kb-tag":[],"class_list":["post-40635","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r36"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/40635","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\/177"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=40635"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/40635\/revisions"}],"predecessor-version":[{"id":68395,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/40635\/revisions\/68395"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=40635"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=40635"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=40635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}