{"id":59117,"date":"2026-01-05T10:08:58","date_gmt":"2026-01-05T03:08:58","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&#038;p=59117"},"modified":"2026-01-07T14:55:50","modified_gmt":"2026-01-07T07:55:50","slug":"lap-bao-cao-tai-chinh-theo-thong-tu-99-2025-tt-btc-doi-voi-cong-ty-da-chi-nhanh","status":"publish","type":"ht_kb","link":"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\/","title":{"rendered":"L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ed1i v\u1edbi c\u00f4ng ty \u0111a chi nh\u00e1nh"},"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<p><b>M\u1ee5c \u0111\u00edch:<\/b> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111a chi nh\u00e1nh.<\/p>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, c\u00e1n b\u1ed9 t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n vi\u00ean<\/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. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111a chi nh\u00e1nh, anh ch\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\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>B\u01b0\u1edbc 1: <\/strong><strong>X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9i b\u1ed9 khi khai b\u00e1o kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Khi khai b\u00e1o danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng, anh ch\u1ecb <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/cai-tien-danh-muc-khach-hang-nha-cung-cap-dap-ung-lap-bctc-hop-nhat-cho-cac-cong-ty-da-chi-nhanh\/\">\u0111\u00e1nh d\u1ea5u kh\u00e1ch h\u00e0ng\/nh\u00e0 cung c\u1ea5p l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9i b\u1ed9 <\/a>\u0111\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 khi l\u1eadp BCTC h\u1ee3p nh\u1ea5t cho c\u00f4ng ty \u0111a chi nh\u00e1nh.<\/li>\n<\/ul>\n<p style=\"padding-left: 120px;\"><img decoding=\"async\" src=\"https:\/\/helpsme.misa.vn\/2026\/wp-content\/uploads\/2025\/12\/KH.png\" \/><\/p>\n<ul>\n<li>Khi th\u1ef1c hi\u1ec7n l\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb thu, chi, mua b\u00e1n gi\u1eefa T\u1ed5ng c\u00f4ng ty v\u1edbi c\u00e1c chi nh\u00e1nh, anh\/ch\u1ecb ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00e1c kh\u00e1ch h\u00e0ng\/nh\u00e0 cung c\u1ea5p \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e1nh \u0111\u1ea5u <strong>L\u00e0<\/strong><strong>T\u1ed5ng c\u00f4ng ty\/chi nh\u00e1nh<\/strong> tr\u00ean danh m\u1ee5c kh\u00e1ch h\u00e0ng\/nh\u00e0 cung c\u1ea5p.<\/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><b>B\u01b0\u1edbc 2: <\/b><strong>Thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh giao d\u1ecbch n\u1ed9i b\u1ed9 tr\u00ean BCTC<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ph\u1ea7n m\u1ec1m \u0111\u00e3 thi\u1ebft l\u1eadp s\u1eb5n c\u00f4ng th\u1ee9c s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh giao d\u1ecbch, s\u1ed1 d\u01b0 n\u1ed9i b\u1ed9 cho t\u1eebng b\u00e1o c\u00e1o, NSD c\u00f3 th\u1ec3 ch\u1ec9nh s\u1eeda theo \u0111\u1eb7c th\u00f9 c\u1ee7a \u0111\u01a1n v\u1ecb (n\u1ebfu c\u00f3):<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-59333\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_2.png\" alt=\"\" width=\"1922\" height=\"1079\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_2.png 1922w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_2-700x393.png 700w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_2-800x449.png 800w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_2-768x431.png 768w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_2-50x28.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_2-1536x862.png 1536w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_2-60x34.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_2-100x56.png 100w\" sizes=\"auto, (max-width: 1922px) 100vw, 1922px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> Ch\u1ec9 d\u1eef li\u1ec7u \u0111a chi nh\u00e1nh (c\u00f3 t\u00edch ch\u1ecdn <strong>C\u00f3 chi nh\u00e1nh <\/strong>tr\u00ean <strong>H\u1ec7 th\u1ed1ng\\T\u00f9y ch\u1ecdn\\T\u00f9y ch\u1ecdn chung)<\/strong>, v\u00e0 l\u00e0 d\u1eef li\u1ec7u \u1edf T\u1ed5ng c\u00f4ng ty m\u1edbi c\u00f3 th\u1ec3 xem, thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh giao d\u1ecbch, s\u1ed1 d\u01b0 n\u1ed9i b\u1ed9 cho t\u1eebng b\u00e1o c\u00e1o.<\/em><\/p>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-59331\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_1.png\" alt=\"\" width=\"898\" height=\"673\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_1.png 898w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_1-700x525.png 700w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_1-800x600.png 800w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_1-768x576.png 768w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_1-50x37.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_1-60x45.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_1-100x75.png 100w\" sizes=\"auto, (max-width: 898px) 100vw, 898px\" \/><\/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<h4><b>B\u01b0\u1edbc 3: <\/b><strong>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\L\u1eadp BCTC<\/strong>, ch\u1ecdn<strong> Th\u00eam\\B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-59335\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_3.png\" alt=\"\" width=\"960\" height=\"614\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_3.png 960w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_3-700x448.png 700w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_3-800x512.png 800w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_3-768x491.png 768w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_3-50x32.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_3-60x38.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_3-100x64.png 100w\" sizes=\"auto, (max-width: 960px) 100vw, 960px\" \/><\/p>\n<ul>\n<li>Thi\u1ebft l\u1eadp c\u00e1c tham s\u1ed1 b\u00e1o c\u00e1o, nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong>:<\/li>\n<\/ul>\n<p style=\"padding-left: 240px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-59337\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_4.png\" alt=\"\" width=\"484\" height=\"409\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_4.png 484w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_4-50x42.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_4-60x51.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_4-100x85.png 100w\" sizes=\"auto, (max-width: 484px) 100vw, 484px\" \/><\/p>\n<ul>\n<li>Tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u tr\u00ean tab\u00a0<strong>S\u1ed1 d\u01b0 n\u1ed9i b\u1ed9<\/strong>\u00a0v\u00e0\u00a0<strong>Giao d\u1ecbch n\u1ed9i b\u1ed9<\/strong>:\n<ul style=\"list-style-type: disc;\">\n<li>Tab\u00a0<strong>S\u1ed1 d\u01b0 n\u1ed9i b\u1ed9<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-59367\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_6.png\" alt=\"\" width=\"1922\" height=\"1079\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_6.png 1922w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_6-700x393.png 700w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_6-800x449.png 800w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_6-768x431.png 768w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_6-50x28.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_6-1536x862.png 1536w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_6-60x34.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_6-100x56.png 100w\" sizes=\"auto, (max-width: 1922px) 100vw, 1922px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Tab\u00a0<strong>Giao d\u1ecbch n\u1ed9i b\u1ed9<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-59369\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_5.png\" alt=\"\" width=\"1922\" height=\"1079\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_5.png 1922w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_5-700x393.png 700w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_5-800x449.png 800w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_5-768x431.png 768w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_5-50x28.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_5-1536x862.png 1536w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_5-60x34.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_5-100x56.png 100w\" sizes=\"auto, (max-width: 1922px) 100vw, 1922px\" \/><\/p>\n<ul>\n<li>T\u1ea1i tab\u00a0<strong>S\u1ed1 d\u01b0 n\u1ed9i b\u1ed9<\/strong>\u00a0ho\u1eb7c\u00a0<strong>Giao d\u1ecbch n\u1ed9i b\u1ed9<\/strong>: Nh\u1ea5n\u00a0<strong>Ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9i b\u1ed9<\/strong>\u00a0\u0111\u1ec3 th\u1ef1c hi\u1ec7n gh\u00e9p \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9i b\u1ed9 v\u1edbi chi nh\u00e1nh nh\u1eb1m x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9i b\u1ed9 kh\u00e1ch h\u00e0ng\/nh\u00e0 cung c\u1ea5p t\u01b0\u01a1ng \u1ee9ng v\u1edbi T\u1ed5ng c\u00f4ng ty\/chi nh\u00e1nh n\u00e0o:<\/li>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb giao di\u1ec7n\u00a0<strong>Ch\u1ecdn c\u1ea5p CCTC t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 T\u1ed5ng c\u00f4ng ty\/chi nh\u00e1nh<\/strong>:\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: #ff0000;\"><em>T\u1ea1i giao di\u1ec7n n\u00e0y, anh ch\u1ecb th\u1ef1c hi\u1ec7n ch\u1ecdn CCTC l\u00e0 T\u1ed5ng c\u00f4ng ty, chi nh\u00e1nh, v\u0103n ph\u00f2ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 kh\u00e1ch h\u00e0ng\/nh\u00e0 cung c\u1ea5p ph\u00e1t sinh giao d\u1ecbch n\u1ed9i b\u1ed9.<\/em><\/span><\/li>\n<li><span style=\"color: #ff0000;\"><em>Sau khi th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng n\u00e0y, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh c\u00e1c b\u00fat to\u00e1n lo\u1ea1i tr\u1eeb s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3, giao d\u1ecbch n\u1ed9i b\u1ed9.<\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<li>Nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh l\u1ea1i c\u00e1c b\u00fat to\u00e1n lo\u1ea1i tr\u1eeb s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3, giao d\u1ecbch n\u1ed9i b\u1ed9 v\u00e0 x\u00f3a c\u00e1c b\u00fat to\u00e1n m\u00e0 ng\u01b0\u1eddi d\u00f9ng th\u00eam\/s\u1eeda.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-59375\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_9.png\" alt=\"\" width=\"1358\" height=\"902\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_9.png 1358w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_9-700x465.png 700w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_9-800x531.png 800w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_9-768x510.png 768w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_9-50x33.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_9-60x40.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_9-100x66.png 100w\" sizes=\"auto, (max-width: 1358px) 100vw, 1358px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n <strong>Yes<\/strong> \u0111\u1ec3 l\u01b0u d\u1eef li\u1ec7u:<\/li>\n<\/ul>\n<p style=\"padding-left: 240px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-59371\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_8.png\" alt=\"\" width=\"409\" height=\"157\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_8.png 409w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_8-50x19.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_8-60x23.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_8-100x38.png 100w\" sizes=\"auto, (max-width: 409px) 100vw, 409px\" \/><\/p>\n<ul>\n<li>Sau khi \u0111\u00e3 gh\u00e9p \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9i b\u1ed9 t\u01b0\u01a1ng \u1ee9ng v\u1edbi T\u1ed5ng c\u00f4ng ty\/chi nh\u00e1nh n\u00e0o: V\u00e0o tab\u00a0<strong>T\u1ed5ng h\u1ee3p b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0nh\u1ea5n\u00a0<strong>T\u1ef1 \u0111\u1ed9ng sinh b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh:\u00a0<\/strong>Ph\u1ea7n m\u1ec1m s\u1ebd c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3 n\u1ed9i b\u1ed9 v\u00e0 giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec3 sinh ra b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-59377\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_10.png\" alt=\"\" width=\"1922\" height=\"1079\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_10.png 1922w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_10-700x393.png 700w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_10-800x449.png 800w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_10-768x431.png 768w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_10-50x28.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_10-1536x862.png 1536w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_10-60x34.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_10-100x56.png 100w\" sizes=\"auto, (max-width: 1922px) 100vw, 1922px\" \/><\/p>\n<ul>\n<li>Anh ch\u1ecb c\u00f3 th\u1ec3 s\u1eeda l\u1ea1i b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 sinh<\/li>\n<li>Ho\u1eb7c th\u00eam b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u1ea7n)<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-59379\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_11.png\" alt=\"\" width=\"1922\" height=\"1079\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_11.png 1922w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_11-700x393.png 700w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_11-800x449.png 800w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_11-768x431.png 768w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_11-50x28.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_11-1536x862.png 1536w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_11-60x34.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_11-100x56.png 100w\" sizes=\"auto, (max-width: 1922px) 100vw, 1922px\" \/><\/p>\n<ul>\n<li>Sau khi \u0111\u00e3 sinh b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 t\u1ed5ng h\u1ee3p l\u00ean s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh v\u00e0 t\u00ednh to\u00e1n ra s\u1ed1 sau \u0111i\u1ec1u ch\u1ec9nh tr\u00ean c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-59381\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_12.png\" alt=\"\" width=\"1922\" height=\"1080\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_12.png 1922w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_12-700x393.png 700w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_12-800x450.png 800w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_12-768x432.png 768w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_12-50x28.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_12-1536x863.png 1536w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_12-60x34.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_12-100x56.png 100w\" sizes=\"auto, (max-width: 1922px) 100vw, 1922px\" \/><\/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<h4><b>B\u01b0\u1edbc 4: <\/b><strong>L\u1eadp thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Sau khi \u0111\u00e3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o b\u1ea3ng t\u1ed5ng h\u1ee3p b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 c\u00f4ng th\u1ee9c \u0111\u00e3 thi\u1ebft l\u1eadp, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 \u0111ii\u1ec1u ch\u1ec9nh v\u00e0 s\u1ed1 sau \u0111i\u1ec1u ch\u1ec9nh tr\u00ean thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-59385\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_13.png\" alt=\"\" width=\"1922\" height=\"1078\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/BCTC_13.png 1922w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_13-700x393.png 700w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_13-800x449.png 800w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_13-768x431.png 768w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_13-50x28.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_13-1536x862.png 1536w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_13-60x34.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/BCTC_13-100x56.png 100w\" sizes=\"auto, (max-width: 1922px) 100vw, 1922px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-59117","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/59117","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\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=59117"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/59117\/revisions"}],"predecessor-version":[{"id":59435,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/59117\/revisions\/59435"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=59117"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=59117"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=59117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}