{"id":40977,"date":"2025-12-25T15:58:41","date_gmt":"2025-12-25T08:58:41","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&p=40977"},"modified":"2026-02-05T14:10:56","modified_gmt":"2026-02-05T07:10:56","slug":"quy-dinh-ve-hao-mon-tai-san-co-dinh-vo-hinh-tai-san-dac-thu-theo-thong-tu-23-va-quy-dinh-cua-bo-tinh","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/quy-dinh-ve-hao-mon-tai-san-co-dinh-vo-hinh-tai-san-dac-thu-theo-thong-tu-23-va-quy-dinh-cua-bo-tinh\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 theo Th\u00f4ng t\u01b0 23 v\u00e0 Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9\/T\u1ec9nh"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh hao m\u00f2n hay kh\u00f4ng<\/strong> theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.

\nTheo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/strong>, kh\u00f4ng quy \u0111\u1ecbnh th\u1eddi gian v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>, do \u0111\u00f3 c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (nh\u01b0 ph\u1ea7n m\u1ec1m, \u2026) kh\u00f4ng th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n<\/strong>, kh\u00f4ng c\u00f3 t\u1ef7 l\u1ec7 v\u00e0 s\u1ed1 n\u0103m hao m\u00f2n.

\nTuy nhi\u00ean, m\u1ed9t s\u1ed1 B\u1ed9\/T\u1ec9nh ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ri\u00eang<\/strong> quy \u0111\u1ecbnh danh m\u1ee5c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh hao m\u00f2n.

\nB\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p v\u00e0 h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 c\u1ee7a t\u1eebng B\u1ed9\/T\u1ec9nh<\/strong>.<\/p>\n

2. Danh s\u00e1ch c\u00e1c t\u1ec9nh c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u1ec9nh quy \u0111\u1ecbnh v\u1ec1 t\u00ednh hao m\u00f2n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9<\/h3>\n
Anh\/ch\u1ecb c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb thu\u1ed9c t\u1ec9nh\/th\u00e0nh ph\u1ed1 n\u00e0o<\/strong> v\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111ang qu\u1ea3n l\u00fd c\u00f3 thu\u1ed9c danh m\u1ee5c quy \u0111\u1ecbnh t\u1ea1i quy\u1ebft \u0111\u1ecbnh c\u1ee7a UBND t\u1ec9nh hay kh\u00f4ng<\/strong>.<\/p>\n
\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u1ee7a anh\/ch\u1ecb thu\u1ed9c t\u1ec9nh c\u00f3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ri\u00eang<\/strong> v\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh thu\u1ed9c danh m\u1ee5c quy \u0111\u1ecbnh t\u1ea1i quy\u1ebft \u0111\u1ecbnh c\u1ee7a UBND t\u1ec9nh<\/strong>, th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n theo quy \u0111\u1ecbnh c\u1ee7a t\u1ec9nh.<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba ph\u01b0\u01a1ng ch\u01b0a c\u00f3 quy \u0111\u1ecbnh ri\u00eang ho\u1eb7c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh kh\u00f4ng thu\u1ed9c danh m\u1ee5c quy \u0111\u1ecbnh<\/strong>, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/strong>.<\/li>\n<\/ul>\n
D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 t\u1ec9nh \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u1ee7a UBND t\u1ec9nh<\/strong> quy \u0111\u1ecbnh danh m\u1ee5c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh hao m\u00f2n, \u0111\u00e3 \u0111\u01b0\u1ee3c MISA c\u1eadp nh\u1eadt tr\u00ean ph\u1ea7n m\u1ec1m<\/strong>.\u00a0<\/p>\n
\n
H\u1ed3 Ch\u00ed Minh: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 124\/2024\/Q\u0110-UBND ng\u00e0y 20 th\u00e1ng 12 n\u0103m 2024<\/a><\/li>\n
\u0110i\u1ec7n Bi\u00ean: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 25\/2023\/Q\u0110-UBND ng\u00e0y 01 th\u00e1ng 12 n\u0103m 2023<\/a><\/li>\n
B\u1eafc Ninh: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 29\/2023\/Q\u0110-UBND ng\u00e0y 29 th\u00e1ng 12 n\u0103m 2023<\/a><\/li>\n
Kon Tum: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 23\/2024\/Q\u0110-UBND ng\u00e0y 09 th\u00e1ng 5 n\u0103m 2024<\/a><\/li>\n
S\u01a1n La: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 27\/2023\/Q\u0110-UBND ng\u00e0y 08 th\u00e1ng 09 n\u0103m 2023<\/a><\/li>\n
\u0110\u0103k N\u00f4ng: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 13\/2024\/Q\u0110-UBND ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2024<\/a><\/li>\n
H\u00e0 Giang: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 38\/2024\/Q\u0110-UBND ng\u00e0y 08 th\u00e1ng 8 n\u0103m 2024<\/a><\/li>\n
H\u00e0 N\u1ed9i: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 52\/2024\/Q\u0110-UBND ng\u00e0y 15 th\u00e1ng 8 n\u0103m 2024<\/a><\/li>\n
H\u1eadu Giang: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 23\/2024\/Q\u0110-UBND ng\u00e0y 23 th\u00e1ng 7 n\u0103m 2024<\/a><\/li>\n
Qu\u1ea3ng Ninh: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 26\/2024\/Q\u0110-UBND ng\u00e0y 06 th\u00e1ng 8 n\u0103m 2024<\/a><\/li>\n
C\u00e0 Mau: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 11\/2024\/Q\u0110-UBND ng\u00e0y 19 th\u00e1ng 4 n\u0103m 2024<\/a><\/li>\n
Qu\u1ea3ng Tr\u1ecb: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 16\/2024\/Q\u0110-UBND ng\u00e0y 30 th\u00e1ng 8 n\u0103m 2024<\/a><\/li>\n
\u0110\u1ed3ng Th\u00e1p: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 05\/2024\/Q\u0110-UBND ng\u00e0y 07 th\u00e1ng 3 n\u0103m 2024<\/a><\/li>\n
An Giang: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 33\/2024\/Q\u0110-UBND ng\u00e0y 25 th\u00e1ng 9 n\u0103m 2024<\/a><\/li>\n
H\u00e0 Nam: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 04\/2024\/Q\u0110-UBND ng\u00e0y 26 th\u00e1ng 01 n\u0103m 2024<\/a><\/li>\n
B\u00ecnh Thu\u1eadn: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 56\/2024\/Q\u0110-UBND ng\u00e0y 13 th\u00e1ng 11 n\u0103m 2024<\/a><\/li>\n
C\u1ea7n Th\u01a1: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 35\/2025\/Q\u0110-UBND ng\u00e0y 17 th\u00e1ng 11 n\u0103m 2025<\/a><\/li>\n
H\u1ea3i Ph\u00f2ng: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 24\/2024\/Q\u0110-UBND ng\u00e0y 16 th\u00e1ng 10 n\u0103m 2024<\/a><\/li>\n
Kh\u00e1nh H\u00f2a: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 37\/2024\/Q\u0110-UBND ng\u00e0y 13 th\u00e1ng 11 n\u0103m 2024<\/a><\/li>\n
Nam \u0110\u1ecbnh: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 10\/2024\/Q\u0110-UBND ng\u00e0y 20 th\u00e1ng 5 n\u0103m 2024<\/a><\/li>\n
Ninh Thu\u1eadn: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 100\/2024\/Q\u0110-UBND ng\u00e0y 19 th\u00e1ng 12 n\u0103m 2024<\/a><\/li>\n
\u0110\u1eafk L\u1eafk: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 56\/2024\/Q\u0110-UBND ng\u00e0y 16 th\u00e1ng 12 n\u0103m 2024<\/a><\/li>\n
S\u00f3c Tr\u0103ng: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 44\/2024\/Q\u0110-UBND ng\u00e0y 30 th\u00e1ng 10 n\u0103m 2024<\/a><\/li>\n
B\u1ea1c Li\u00eau: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 28\/2024\/Q\u0110-UBND ng\u00e0y 15 th\u00e1ng 8 n\u0103m 2024<\/a><\/li>\n
B\u00e0 R\u1ecba \u2013 V\u0169ng T\u00e0u: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 22\/2024\/Q\u0110-UBND ng\u00e0y 09 th\u00e1ng 08 n\u0103m 2024<\/a><\/li>\n
V\u0129nh Long: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 45\/2024\/Q\u0110-UBND ng\u00e0y 05 th\u00e1ng 11 n\u0103m 2024<\/a><\/li>\n
B\u00ecnh Ph\u01b0\u1edbc: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 17\/2024\/Q\u0110-UBND ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2024<\/a><\/li>\n
L\u00e2m \u0110\u1ed3ng: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 49\/2024\/Q\u0110-UBND ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2024<\/a><\/li>\n
Ninh B\u00ecnh: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 152\/2025\/Q\u0110-UBND ng\u00e0y 31 th\u00e1ng 10 n\u0103m 2025<\/a><\/li>\n
B\u1ed9 T\u01b0 ph\u00e1p: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1886\/Q\u0110-BTP thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9 T\u01b0 ph\u00e1p<\/li>\n
H\u1ea3i Ph\u00f2ng: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 205\/2025\/Q\u0110-UBND ng\u00e0y 07 th\u00e1ng 11 n\u0103m 2025\u00a0<\/a><\/li>\n
Gia Lai: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 70\/2025\/Q\u0110\/Q\u0110-UBND ng\u00e0y 04 th\u00e1ng 12 n\u0103m 2025<\/a><\/li>\n<\/ul>\n
3. L\u01b0u \u00fd<\/h3>\n
Tr\u01b0\u1eddng h\u1ee3p t\u1ec9nh c\u1ee7a anh\/ch\u1ecb ch\u01b0a c\u00f3 trong danh s\u00e1ch tr\u00ean<\/strong> nh\u01b0ng th\u1ef1c t\u1ebf \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh<\/strong> quy \u0111\u1ecbnh v\u1ec1 t\u00ednh hao m\u00f2n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9, anh\/ch\u1ecb vui l\u00f2ng cung c\u1ea5p th\u00f4ng tin s\u1ed1 Quy\u1ebft \u0111\u1ecbnh<\/strong> \u0111\u1ec3 MISA ghi nh\u1eadn v\u00e0 c\u1eadp nh\u1eadt danh s\u00e1ch tr\u00ean ph\u1ea7n m\u1ec1m<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh hao m\u00f2n hay kh\u00f4ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC, kh\u00f4ng quy \u0111\u1ecbnh th\u1eddi gian v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n \u0111\u1ed1i v\u1edbi…<\/p>\n","protected":false},"author":121,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[155],"ht-kb-tag":[],"class_list":["post-40977","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tai-san-cau-hoi-thuong-gap"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/40977","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/tai-san\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/users\/121"}],"version-history":[{"count":3,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/40977\/revisions"}],"predecessor-version":[{"id":44207,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/40977\/revisions\/44207"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=40977"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=40977"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=40977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}