{"id":28983,"date":"2023-05-26T11:28:13","date_gmt":"2023-05-26T04:28:13","guid":{"rendered":"http:\/\/mimosahelp.misa.vn\/?post_type=ht_kb&p=28983"},"modified":"2026-04-22T09:47:37","modified_gmt":"2026-04-22T02:47:37","slug":"cap-nhat-thong-tu-23-2023-tt-btc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/cap-nhat-thong-tu-23-2023-tt-btc\/","title":{"rendered":"C\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23\/2023\/TT-BTC"},"content":{"rendered":"

\n

<\/span><\/p>\n

1. T\u1ed5ng quan<\/h3>\n
<\/div>
\n
B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23\/2023\/TT-BTC d\u00e0nh cho c\u00e1c \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m MISA iHOS K\u1ebf To\u00e1n\u00a0gi\u00fap qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n theo \u0111\u00fang lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 t\u00ednh hao m\u00f2n theo \u0111\u00fang t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh\u00a0m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh,<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
<\/div>
\n
2.1. Tr\u01b0\u1eddng h\u1ee3p 1:\u00a0D\u1eef li\u1ec7u t\u1ea1o m\u1edbi<\/strong><\/h4>\n
\n
\u00a0Ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt l\u1ea1i danh m\u1ee5c Lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>\u00a0ng\u1ea7m \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC.<\/li>\n
\u0110\u1ec3 ki\u1ec3m tra danh m\u1ee5c Lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, anh\/ch\u1ecb v\u00e0o Danh m\u1ee5c\\Lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
2.2. Tr\u01b0\u1eddng h\u1ee3p 2:\u00a0D\u1eef li\u1ec7u \u0111ang s\u1eed d\u1ee5ng\u00a0<\/strong><\/h4>\n
\u2013 Tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u c\u00f3 k\u1ebft n\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m QLTS<\/strong>:<\/p>\n
\n
Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt danh m\u1ee5c Lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC.<\/li>\n
\u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan t\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh anh\/ch\u1ecb \u0111\u00e3 nh\u1eadp li\u1ec7u tr\u01b0\u1edbc \u0111\u00f3, ch\u01b0\u01a1ng tr\u00ecnh v\u1eabn gi\u1eef l\u1ea1i v\u00e0 kh\u00f4ng thay \u0111\u1ed5i th\u00f4ng tin.<\/li>\n<\/ul>\n
\u2013 Tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u kh\u00f4ng k\u1ebft n\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m QLTS:<\/strong><\/p>\n
B\u01b0\u1edbc 1:\u00a0<\/strong> Sau khi \u0111\u0103ng nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m, n\u1ebfu \u0111\u01a1n v\u1ecb ch\u01b0a c\u1eadp nh\u1eadt danh m\u1ee5c Lo\u1ea1i TSC\u0110 theo th\u00f4ng t\u01b0 23 th\u00ec nh\u1ea5n C\u1eadp nh\u1eadt ngay<\/strong> tr\u00ean c\u00e2u th\u00f4ng b\u00e1o.<\/p>\n
$\"\"$ <\/p>\n
\u00a0Ho\u1eb7c v\u00e0o V\u00e0o bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng \u2699 ( g\u00f3c ph\u1ea3i ph\u00eda tr\u00ean)<\/span><\/strong>\u00a0T<\/strong>hi\u1ebft l\u1eadp<\/strong>\u00a0<\/span>nh\u1ea5n v\u00e0o m\u0169i t\u00ean C\u1eadp nh\u1eadt th\u00f4ng t\u01b0<\/strong>. Ch\u1ecdn Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC.<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2: Sao l\u01b0u d\u1eef li\u1ec7u<\/strong><\/span><\/p>\n
\n
N\u1ebfu kh\u00f4ng mu\u1ed1n sao l\u01b0u d\u1eef li\u1ec7u th\u00ec nh\u1ea5n Ti\u1ebfp t\u1ee5c<\/strong> \u0111\u1ec3 chuy\u1ec3n sang b\u01b0\u1edbc 3 lu\u00f4n. C\u00f2n n\u1ebfu mu\u1ed1n sao l\u01b0u d\u1eef li\u1ec7u tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i th\u00ec t\u00edch ch\u1ecdn v\u00e0o Sao l\u01b0u d\u1eef li\u1ec7u.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n Sao l\u01b0u<\/strong>. H\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o khi ho\u00e0n t\u1ea5t sao l\u01b0u.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Sau khi sao l\u01b0u xong th\u00ec nh\u1ea5n Ti\u1ebfp t\u1ee5c<\/strong> \u0111\u1ec3 chuy\u1ec3n sang B\u01b0\u1edbc 3(m\u1ee5c 2).<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3: Chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n<\/strong><\/span><\/p>\n
\n
Tr\u00ean m\u00e0n h\u00ecnh Chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh m\u1eb7c \u0111\u1ecbnh ch\u1ec9 hi\u1ec3n th\u1ecb nh\u1eefng t\u00e0i s\u1ea3n m\u00e0 c\u00f3\u00a0Lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i theo Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC.<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p anh\/ch\u1ecb mu\u1ed1n hi\u1ec3n th\u1ecb to\u00e0n b\u1ed9, bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3\u00a0Lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>\u00a0\u0111\u00e3 chuy\u1ec3n lo\u1ea1i v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n lo\u1ea1i theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC th\u00ec anh\/ch\u1ecb b\u1ecf t\u00edch\u00a0Ch\u1ec9 hi\u1ec3n th\u1ecb lo\u1ea1i t\u00e0i s\u1ea3n ch\u01b0a chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
Anh\/ch\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n chuy\u1ec3n lo\u1ea1i cho t\u1eebng t\u00e0i s\u1ea3n ho\u1eb7c nhi\u1ec1u t\u00e0i s\u1ea3n c\u00f9ng l\u00fac:<\/p>\n
\n
Chuy\u1ec3n \u0111\u1ed5i t\u1eebng t\u00e0i s\u1ea3n: T\u1ea1i d\u00f2ng t\u00e0i s\u1ea3n c\u1ea7n chuy\u1ec3n \u0111\u1ed5i, ch\u1ecdn lo\u1ea1i t\u00e0i s\u1ea3n m\u1edbi \u1edf c\u1ed9t Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/strong>.<\/li>\n
Chuy\u1ec3n \u0111\u1ed5i cho nhi\u1ec1u t\u00e0i s\u1ea3n:<\/li>\n<\/ul>\n
\n
\n
\n
T\u00edch ch\u1ecdn c\u00e1c t\u00e0i s\u1ea3n<\/strong> c\u1ea7n th\u1ef1c hi\u1ec7n, nh\u1ea5n Chuy\u1ec3n nhi\u1ec1u t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
\n
\n
Ch\u1ecdn lo\u1ea1i t\u00e0i s\u1ea3n<\/strong> theo th\u00f4ng t\u01b0 23 t\u1eeb danh s\u00e1ch.<\/li>\n
Nh\u1ea5n \u0110\u1ed3ng \u00fd.<\/strong>\u00a0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Sau khi \u0111\u00e3 ho\u00e0n th\u00e0nh chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n, nh\u1ea5n Ti\u1ebfp t\u1ee5c<\/strong> \u0111\u1ec3 chuy\u1ec3n sang B\u01b0\u1edbc 4.<\/li>\n<\/ul>\n
B\u01b0\u1edbc 4 : Ki\u1ec3m tra ch\u1ee9ng t\u1eeb<\/span><\/strong><\/p>\n
– Ch\u01b0\u01a1ng tr\u00ecnh chia th\u00e0nh 3 nh\u00f3m ch\u1ee9ng t\u1eeb:<\/p>\n
\n
\u0110\u1ed1i v\u1edbi\u00a0nh\u00f3m ch\u1ee9ng t\u1eeb b\u1ecb x\u00f3a sau khi chuy\u1ec3n \u0111\u1ed5i,<\/strong>\u00a0ch\u01b0\u01a1ng tr\u00ecnh l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb\u00a0Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>\u00a0v\u00e0\u00a0Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>\u00a0m\u00e0 trong \u0111\u00f3 c\u00f3 \u00edt nh\u1ea5t m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 t\u1ef7 l\u1ec7 hao m\u00f2n thay \u0111\u1ed5i theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC.<\/li>\n
\u0110\u1ed1i v\u1edbi\u00a0nh\u00f3m ch\u1ee9ng t\u1eeb \u0110\u00e1nh gi\u00e1 l\u1ea1i<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd l\u1ea5y l\u00ean ch\u1ee9ng t\u1eeb m\u00e0 c\u00f3 \u00edt nh\u1ea5t m\u1ed9t\u00a0T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>\u00a0c\u00f3 t\u1ef7 l\u1ec7 hao m\u00f2n thay \u0111\u1ed5i theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC, m\u1eb7c \u0111\u1ecbnh s\u1ebd l\u1ea5y T\u1ef7 l\u1ec7 HM<\/strong>\u00a0sau khi chuy\u1ec3n \u0111\u1ed5i<\/strong>\u00a0b\u1eb1ng\u00a0T\u1ef7 l\u1ec7 HM <\/strong>theo TT 23<\/strong>, anh\/ch\u1ecb c\u00f3 th\u1ec3 s\u1eeda l\u1ea1i.<\/li>\n
\u0110\u1ed1i v\u1edbi\u00a0nh\u00f3m ch\u1ee9ng t\u1eeb<\/strong>\u00a0c\u1eadp nh\u1eadt t\u00e0i kho\u1ea3n nguy\u00ean gi\u00e1 m\u1edbi<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3\u00a0T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>\u00a0m\u00e0 trong khi khai b\u00e1o trong danh m\u1ee5c\u00a0T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>\u00a0\u0111ang ch\u1ecdn t\u00e0i kho\u1ea3n nguy\u00ean gi\u00e1 kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 23\/2023\/TT-BTC. M\u1eb7c \u0111\u1ecbnh\u00a0TK nguy\u00ean gi\u00e1<\/strong> sau khi chuy\u1ec3n \u0111\u1ed5i<\/strong>\u00a0b\u1eb1ng v\u1edbi\u00a0TK nguy\u00ean gi\u00e1<\/strong> theo TT23<\/strong>, anh\/ch\u1ecb c\u00f3 th\u1ec3 s\u1eeda l\u1ea1i.<\/li>\n<\/ul>\n
– Anh\/Ch\u1ecb c\u00f3 th\u1ec3 Xu\u1ea5t ra Excel<\/strong>\u00a0\u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c \u0111\u1ed1i chi\u1ebfu l\u1ea1i d\u1eef li\u1ec7u sau khi chuy\u1ec3n \u0111\u1ed5i xong.<\/p>\n
$\"\"$ <\/p>\n
\n
Sau khi ki\u1ec3m tra xong th\u00ec nh\u1ea5n Ti\u1ebfp t\u1ee5c.<\/strong><\/li>\n<\/ul>\n
B\u01b0\u1edbc 5: X\u00e1c nh\u1eadn v\u00e0 c\u1eadp nh\u1eadt<\/span><\/strong><\/p>\n
\n
Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n ki\u1ec3m tra l\u1ea1i th\u00f4ng tin b\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o t\u00ean t\u1eebng m\u1ee5c sau: Chuy\u1ec3n lo\u1ea1i TSC\u0110, Ch\u1ee9ng t\u1eeb t\u1ef1 \u0111\u1ed9ng x\u00f3a, Ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i, TK nguy\u00ean gi\u00e1.<\/strong><\/li>\n
Nh\u1ea5n Th\u1ef1c hi\u1ec7n <\/strong>\u0111\u1ec3 x\u00e1c nh\u1eadn c\u1eadp nh\u1eadt.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
\u0110\u1ecdc k\u1ef9 c\u00e1c l\u01b0u \u00fd v\u00e0 nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong> \u0111\u1ec3 x\u00e1c nh\u1eadn chuy\u1ec3n \u0111\u1ed5i.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Sau khi h\u1ec7 th\u1ed1ng c\u1eadp nh\u1eadt th\u00f4ng t\u01b0 th\u00e0nh c\u00f4ng, nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong> tr\u00ean c\u00e2u th\u00f4ng b\u00e1o v\u00e0 th\u1ef1c hi\u1ec7n b\u1ea3o tr\u00ec d\u1eef li\u1ec7u. Xem h\u01b0\u1edbng d\u1eabn b\u1ea3o tr\u00ec d\u1eef li\u1ec7u t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[847],"ht-kb-tag":[],"class_list":["post-28983","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thiet-lap-he-thong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/28983","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=28983"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/28983\/revisions"}],"predecessor-version":[{"id":76083,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/28983\/revisions\/76083"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=28983"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=28983"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=28983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}