{"id":78537,"date":"2026-09-15T08:30:50","date_gmt":"2026-09-15T01:30:50","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=78537"},"modified":"2026-09-18T15:42:42","modified_gmt":"2026-09-18T08:42:42","slug":"cap-nhat-tt141-2025-tt-btc-ve-quan-ly-tai-san-co-dinh","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/cap-nhat-tt141-2025-tt-btc-ve-quan-ly-tai-san-co-dinh\/","title":{"rendered":"C\u1eadp nh\u1eadt TT141\/2025\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh"},"content":{"rendered":"<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb c\u1eadp nh\u1eadt <strong>Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/strong> tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n MISA Mimosa Online.<\/p>\n<p><span style=\"color: #800000;\"><strong>L\u01b0u \u00fd:<\/strong> <\/span>H\u01b0\u1edbng d\u1eabn n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb theo d\u00f5i TSC\u0110 tr\u00ean Mimosa, c\u00f2n anh ch\u1ecb theo d\u00f5i TSC\u0110 tr\u00ean MISA QLTS th\u00ec anh ch\u1ecb th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 141 tr\u00ean MISA QLTS theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/qltshelp.misa.vn\/knowledge-base\/cap-nhat-loai-tai-san-theo-thong-tu-141-2025-tt-btc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>Ng\u00e0y 31\/12\/2025, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 141\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p. Th\u00f4ng t\u01b0 141\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb 01\/01\/2026. Theo \u0111\u00f3, c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi s\u1ef1 thay \u0111\u1ed5i n\u00e0y.<\/p>\n<h3><strong>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/strong><\/h3>\n<p><strong>&#8211; Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R22:<\/strong> K\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb ph\u1ea3i h\u1ea1ch to\u00e1n th\u1ee7 c\u00f4ng hao m\u00f2n, kh\u1ea5u hao TSC\u0110 theo TT141\/2025\/TT-BTC g\u00e2y t\u1ed1n th\u1eddi gian, c\u00f4ng s\u1ee9c v\u00e0 d\u1ec5 g\u00e2y sai s\u00f3t.<\/p>\n<p><strong>&#8211; K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R22: <\/strong>Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng cho \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 c\u1eadp nh\u1eadt <strong>TT141\/2025\/TT-BTC<\/strong> nh\u1eb1m ti\u1ebft ki\u1ec7m th\u1eddi gian h\u1ea1ch to\u00e1n th\u1ee7 c\u00f4ng.<\/p>\n<h3><strong>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><strong>B\u01b0\u1edbc 1: Sao l\u01b0u d\u1eef li\u1ec7u tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosaonline.misa.vn\/kb\/sao-luu-du-lieu\/#2-1-sao-luu-du-lieu\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> V\u00e0o <strong>B\u00e1nh r\u0103ng (g\u00f3c tr\u00ean b\u00ean ph\u1ea3i)\\C\u00e0i \u0111\u1eb7t chung\\<\/strong><strong>C\u1eadp nh\u1eadt th\u00f4ng t\u01b0\\Th\u00f4ng t\u01b0 s\u1ed1 141\/2025\/TT-BTC.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/R22-39.png\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 3: Sao l\u01b0u d\u1eef li\u1ec7u<\/strong><\/span><\/p>\n<ul>\n<li>N\u1ebfu \u0111\u00e3 sao l\u01b0u d\u1eef li\u1ec7u th\u00ec nh\u1ea5n <strong>Ti\u1ebfp t\u1ee5c<\/strong> \u0111\u1ec3 chuy\u1ec3n sang<strong> B\u01b0\u1edbc 4<\/strong><\/li>\n<li>N\u1ebfu ch\u01b0a sao l\u01b0u d\u1eef li\u1ec7u tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i th\u00ec t\u00edch ch\u1ecdn v\u00e0o <strong>Sao l\u01b0u d\u1eef li\u1ec7u.\u00a0<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/141.2.png\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n\u00a0<strong>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<li>Sau khi sao l\u01b0u xong th\u00ec nh\u1ea5n<strong>\u00a0Ti\u1ebfp t\u1ee5c<\/strong> \u0111\u1ec3 chuy\u1ec3n sang <strong>B\u01b0\u1edbc 4.<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 4: Chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n<\/strong><\/span><\/p>\n<ul>\n<li>Tr\u00ean m\u00e0n h\u00ecnh\u00a0<strong>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<strong>\u00a0Lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i theo <strong>Th\u00f4ng t\u01b0 s\u1ed1 141\/2025\/TT-BTC.<\/strong><\/li>\n<li>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\u00a0<strong>Lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> \u0111\u00e3 chuy\u1ec3n lo\u1ea1i v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n lo\u1ea1i theo <strong>Th\u00f4ng t\u01b0 s\u1ed1 141\/2025\/TT-BTC<\/strong> th\u00ec anh\/ch\u1ecb b\u1ecf t\u00edch\u00a0<strong>Ch\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>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<ul>\n<li>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\u00a0<strong>Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/strong>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/141.3.png\" \/><\/p>\n<ul>\n<li>Chuy\u1ec3n \u0111\u1ed5i cho nhi\u1ec1u t\u00e0i s\u1ea3n\\T\u00edch ch\u1ecdn c\u00e1c<strong>\u00a0t\u00e0i s\u1ea3n<\/strong>\u00a0c\u1ea7n th\u1ef1c hi\u1ec7n, nh\u1ea5n<strong>\u00a0Chuy\u1ec3n nhi\u1ec1u t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/141.4.png\" \/><\/p>\n<ul>\n<li>Ch\u1ecdn<strong> Lo\u1ea1i t\u00e0i s\u1ea3n<\/strong> theo <strong>Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/strong> t\u1eeb danh s\u00e1ch. Nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/141.5.png\" \/><\/p>\n<ul>\n<li>Sau khi \u0111\u00e3 ho\u00e0n th\u00e0nh chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n, nh\u1ea5n\u00a0<strong>Ti\u1ebfp t\u1ee5c<\/strong> \u0111\u1ec3 chuy\u1ec3n sang <strong>B\u01b0\u1edbc 5.<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 4 : Ki\u1ec3m tra ch\u1ee9ng t\u1eeb<\/strong><\/span><\/p>\n<p>Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb m\u1ed9t s\u1ed1 th\u00f4ng b\u00e1o theo t\u1eebng d\u1eef li\u1ec7u<\/p>\n<ul>\n<li>Kh\u00f4ng ph\u00e1t sinh ch\u1ee9ng t\u1eeb n\u00e0o c\u1ea7n c\u1eadp nh\u1eadt theo <strong>Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/strong><\/li>\n<li>\u0110\u1ed1i v\u1edbi\u00a0<strong>nh\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\u00a0<strong>Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>\u00a0v\u00e0\u00a0<strong>Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> m\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 <strong>Th\u00f4ng t\u01b0 141\/2025TT-BTC.<\/strong><\/li>\n<li>\u0110\u1ed1i v\u1edbi\u00a0<strong>nh\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\u00a0<strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> c\u00f3 t\u1ef7 l\u1ec7 hao m\u00f2n thay \u0111\u1ed5i theo <strong>Th\u00f4ng t\u01b0 141\/2025TT-BTC<\/strong>, m\u1eb7c \u0111\u1ecbnh s\u1ebd l\u1ea5y<strong>\u00a0T\u1ef7 l\u1ec7 HM<\/strong><strong>\u00a0sau khi chuy\u1ec3n \u0111\u1ed5i<\/strong>\u00a0b\u1eb1ng\u00a0<strong>T\u1ef7 l\u1ec7 HM\u00a0<\/strong><strong>theo TT141<\/strong>, anh\/ch\u1ecb c\u00f3 th\u1ec3 s\u1eeda l\u1ea1i.<\/li>\n<li>Anh\/Ch\u1ecb c\u00f3 th\u1ec3 <strong>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<\/li>\n<\/ul>\n<ul>\n<li>Nh\u1ea5n<strong> Ti\u1ebfp t\u1ee5c.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpigov.misa.vn\/ke-toan\/wp-content\/uploads\/2026\/09\/141.8.png\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 5: X\u00e1c nh\u1eadn v\u00e0 c\u1eadp nh\u1eadt<\/strong><\/span><\/p>\n<ul>\n<li>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:\u00a0<strong>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<li>Nh\u1ea5n<strong>\u00a0Th\u1ef1c hi\u1ec7n\u00a0<\/strong>\u0111\u1ec3 x\u00e1c nh\u1eadn c\u1eadp nh\u1eadt.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/141.6.png\" \/><\/p>\n<ul>\n<li>Anh ch\u1ecb \u0111\u1ecdc k\u1ef9 c\u00e1c <strong>L\u01b0u \u00fd<\/strong> v\u00e0 nh\u1ea5n<strong>\u00a0\u0110\u1ed3ng \u00fd<\/strong>\u00a0\u0111\u1ec3 x\u00e1c nh\u1eadn chuy\u1ec3n \u0111\u1ed5i.<\/li>\n<li>Sau khi h\u1ec7 th\u1ed1ng c\u1eadp nh\u1eadt th\u00f4ng t\u01b0 th\u00e0nh c\u00f4ng, nh\u1ea5n\u00a0<strong>\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.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/141.7.png\" \/><\/p>\n<ul>\n<li>Sau khi h\u1ec7 th\u1ed1ng th\u00f4ng b\u00e1o c\u1eadp nh\u1eadt th\u00e0nh c\u00f4ng, b\u1ea1n th\u1ef1c hi\u1ec7n<strong> b\u1ea3o tr\u00ec d\u1eef li\u1ec7u<\/strong> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u00fang \u0111\u1eafn c\u1ee7a d\u1eef li\u1ec7u.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/R22-40.png\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 141\/2025\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n MISA Mimosa Online. L\u01b0u \u00fd: H\u01b0\u1edbng d\u1eabn n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb theo d\u00f5i TSC\u0110 tr\u00ean Mimosa, c\u00f2n anh ch\u1ecb theo d\u00f5i TSC\u0110 tr\u00ean MISA&#8230;<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[969],"ht-kb-tag":[],"class_list":["post-78537","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r22"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78537","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\/57"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=78537"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78537\/revisions"}],"predecessor-version":[{"id":78689,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78537\/revisions\/78689"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=78537"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=78537"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=78537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}