{"id":78835,"date":"2026-10-19T10:33:52","date_gmt":"2026-10-19T03:33:52","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=78835"},"modified":"2026-10-19T10:33:52","modified_gmt":"2026-10-19T03:33:52","slug":"nop-s05-h-theo-ky-tuy-chon-cua-don-vi-hop-nhat-sap-nhap-len-cap-tren","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/nop-s05-h-theo-ky-tuy-chon-cua-don-vi-hop-nhat-sap-nhap-len-cap-tren\/","title":{"rendered":"N\u1ed9p S05-H theo k\u1ef3 t\u00f9y ch\u1ecdn c\u1ee7a \u0111\u01a1n v\u1ecb h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp l\u00ean c\u1ea5p tr\u00ean"},"content":{"rendered":"<h3 id=\"1-tong-quan\"><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp c\u00f3 th\u1ec3 n\u1ed9p S05-H theo k\u1ef3 t\u00f9y ch\u1ecdn v\u00e0 th\u00f4ng tin phi\u00ean b\u1ea3n MISA Mimosa Online l\u00ean c\u1ea5p tr\u00ean \u0111\u1ec3 ph\u1ee5c v\u1ee5 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 ki\u1ec3m tra l\u1ea1i l\u1ecbch s\u1eed n\u1ed9p b\u00e1o c\u00e1o.<\/p>\n<h3 id=\"2-chi-tiet-thay-doi\"><strong>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/strong><\/h3>\n<p><strong>\u2013 Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R24:<\/strong><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp: danh s\u00e1ch b\u00e1o c\u00e1o ch\u01b0a c\u00f3 <strong>S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/strong> \u0111\u1ec3 g\u1eedi theo k\u1ef3 b\u00e1o c\u00e1o t\u00f9y ch\u1ecdn.<\/li>\n<li>H\u1ec7 th\u1ed1ng ch\u01b0a g\u1eedi k\u00e8m th\u00f4ng tin phi\u00ean b\u1ea3n <strong>MISA Mimosa Online<\/strong> m\u00e0 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi \u0111ang s\u1eed d\u1ee5ng khi n\u1ed9p b\u00e1o c\u00e1o l\u00ean c\u1ea5p tr\u00ean.<\/li>\n<li>C\u1ea5p tr\u00ean kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c <strong>S05-H<\/strong> c\u1ee7a k\u1ef3 t\u00f9y ch\u1ecdn t\u1eeb \u0111\u01a1n v\u1ecb s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t n\u00ean kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m tra s\u1ed1 li\u1ec7u v\u1edbi <strong>BCTC, BCQT<\/strong>; ph\u1ea3i y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb g\u1eedi b\u1ed5 sung ho\u1eb7c t\u1ed5ng h\u1ee3p th\u1ee7 c\u00f4ng, t\u1ed1n th\u1eddi gian v\u00e0 d\u1ec5 sai s\u00f3t.<\/li>\n<\/ul>\n<p><strong>\u2013 K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R24:\u00a0<\/strong><\/p>\n<ul>\n<li>Khi t\u00edch <strong>\u201cL\u00e0 \u0111\u01a1n v\u1ecb h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp\u201d<\/strong>, danh s\u00e1ch b\u00e1o c\u00e1o \u1edf b\u01b0\u1edbc <strong>Ch\u1ecdn b\u00e1o c\u00e1o<\/strong> c\u00f3 th\u00eam <strong>S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/strong>. \u00c1p d\u1ee5ng cho m\u1ecdi k\u1ef3 b\u00e1o c\u00e1o, k\u1ec3 c\u1ea3 k\u1ef3 t\u00f9y ch\u1ecdn.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-81835\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/10\/R24-12.png\" alt=\"\" width=\"1424\" height=\"732\" \/><\/p>\n<ul>\n<li>M\u1ed7i l\u1ea7n n\u1ed9p b\u00e1o c\u00e1o l\u00ean c\u1ea5p tr\u00ean, ph\u1ea7n m\u1ec1m s\u1ebd g\u1eedi k\u00e8m s\u1ed1 phi\u00ean b\u1ea3n hi\u1ec7n t\u1ea1i c\u1ee7a <strong>MISA Mimosa Online <\/strong>t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p.<\/li>\n<\/ul>\n<p><em><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/huong-dan-nop-bo-bao-cao-truc-tuyen-cho-cap-tren-tren-misa-lekima\/\" target=\"_blank\" rel=\"noopener\">&gt;&gt;&gt; Xem h\u01b0\u1edbng d\u1eabn n\u1ed9p b\u00e1o c\u00e1o l\u00ean c\u1ea5p tr\u00ean t\u1ea1i \u0111\u00e2y<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp c\u00f3 th\u1ec3 n\u1ed9p S05-H theo k\u1ef3 t\u00f9y ch\u1ecdn v\u00e0 th\u00f4ng tin phi\u00ean b\u1ea3n MISA Mimosa Online l\u00ean c\u1ea5p tr\u00ean \u0111\u1ec3 ph\u1ee5c v\u1ee5 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 ki\u1ec3m tra l\u1ea1i l\u1ecbch s\u1eed n\u1ed9p b\u00e1o&#8230;<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[973],"ht-kb-tag":[],"class_list":["post-78835","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r24"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78835","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=78835"}],"version-history":[{"count":1,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78835\/revisions"}],"predecessor-version":[{"id":78837,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78835\/revisions\/78837"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=78835"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=78835"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=78835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}