{"id":43201,"date":"2026-01-20T16:41:29","date_gmt":"2026-01-20T09:41:29","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&#038;p=43201"},"modified":"2026-06-08T09:43:55","modified_gmt":"2026-06-08T02:43:55","slug":"phan-mem-misa-qlts-cap-nhat-cac-mau-bao-cao-theo-thong-tu-120-2025-tt-btc","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/phan-mem-misa-qlts-cap-nhat-cac-mau-bao-cao-theo-thong-tu-120-2025-tt-btc\/","title":{"rendered":"B\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 120\/2025\/TT-BTC"},"content":{"rendered":"<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>Th\u00f4ng t\u01b0 120\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 186\/2025\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng. Ph\u1ea7n m\u1ec1m hi\u1ec7n t\u1ea1i \u0111\u00e3 \u0111\u00e1p \u1ee9ng B\u00e1o c\u00e1o c\u00f4ng khai theo <span data-processed=\"true\"><a class=\"H23r4e\" href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/toan-van-thong-tu-1202025ttbtc-quy-dinh-chi-tiet-thi-hanh-mot-so-dieu-cua-luat-quan-ly-su-dung-tai--138075291.html\" target=\"_blank\" rel=\"noopener\" data-processed=\"true\">Th\u00f4ng t\u01b0 120\/2025\/TT-BTC<\/a><\/span>\u00a0(Ban h\u00e0nh ng\u00e0y 18\/12\/2025) c\u00f3\u00a0<strong class=\"Yjhzub\" data-processed=\"true\">m\u1ee5c \u0111\u00edch ch\u00ednh l\u00e0 t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch, c\u00f4ng khai, tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh trong qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng (TSC)<\/strong>, gi\u00fap nh\u00e0 n\u01b0\u1edbc, ng\u01b0\u1eddi d\u00e2n gi\u00e1m s\u00e1t vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, ch\u1ed1ng th\u1ea5t tho\u00e1t, l\u00e3ng ph\u00ed v\u00e0 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3; th\u00f4ng qua vi\u1ec7c c\u00f4ng khai c\u00e1c th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n (t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m, bi\u1ebfn \u0111\u1ed9ng, hi\u1ec7n tr\u1ea1ng) t\u1ea1i c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<span class=\"uJ19be notranslate\" data-wiz-uids=\"rvKVnd_d\" data-processed=\"true\"><span class=\"vKEkVd\" data-animation-atomic=\"\" data-wiz-attrbind=\"class=rvKVnd_c\/TKHnVd\" data-processed=\"true\">\u00a0<\/span><\/span><\/p>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1n b\u1ed9 QLTS in v\u00e0 l\u1eadp b\u00e1o c\u00e1o c\u00f4ng khai theo th\u00f4ng t\u01b0 120\/2025\/TT-BTC. Ph\u1ea7n m\u1ec1m QLTS b\u1ed5 sung 8 m\u1eabu b\u00e1o c\u00e1o c\u00f4ng khai theo th\u00f4ng t\u01b0 <span data-processed=\"true\"><a class=\"H23r4e\" href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/toan-van-thong-tu-1202025ttbtc-quy-dinh-chi-tiet-thi-hanh-mot-so-dieu-cua-luat-quan-ly-su-dung-tai--138075291.html\" target=\"_blank\" rel=\"noopener\" data-processed=\"true\">Th\u00f4ng t\u01b0 120\/2025\/TT-BTC<\/a><\/span> nh\u01b0 sau:<\/p>\n<p>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi, ph\u1ea7n m\u1ec1m b\u1ed5 sung 04 m\u1eabu b\u00e1o c\u00e1o:<\/p>\n<ul>\n<li>M\u1eabu s\u1ed1 04a-CK\/TSC: C\u00f4ng khai vi\u1ec7c h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb<\/li>\n<li>M\u1eabu s\u1ed1 04b-CK\/TSC: C\u00f4ng khai t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb<\/li>\n<li>M\u1eabu s\u1ed1 04c-CK\/TSC: C\u00f4ng khai t\u00ecnh h\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb<\/li>\n<li>M\u1eabu s\u1ed1 04d-CK\/TSC: C\u00f4ng khai t\u00ecnh h\u00ecnh khai th\u00e1c t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb\u00a0<\/li>\n<\/ul>\n<p>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n, ngo\u00e0i 04 m\u1eabu b\u00e1o c\u00e1o theo m\u1eabu s\u1ed1 04 n\u00eau tr\u00ean, c\u00f2n xem \u0111\u01b0\u1ee3c th\u00eam 04 m\u1eabu b\u00e1o c\u00e1o sau:<\/p>\n<ul>\n<li>M\u1eabu s\u1ed1 05a-CK\/TSC \u2013 C\u00f4ng khai t\u00ecnh h\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9, c\u01a1 quan Trung \u01b0\u01a1ng, UBND t\u1ec9nh<\/li>\n<li>M\u1eabu s\u1ed1 05b-CK\/TSC \u2013 C\u00f4ng khai t\u00ecnh h\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9, c\u01a1 quan Trung \u01b0\u01a1ng, UBND t\u1ec9nh<\/li>\n<li>M\u1eabu s\u1ed1 05c-CK\/TSC \u2013 C\u00f4ng khai t\u00ecnh h\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9, c\u01a1 quan Trung \u01b0\u01a1ng, UBND t\u1ec9nh<\/li>\n<li>M\u1eabu s\u1ed1 05d-CK\/TSC \u2013 C\u00f4ng khai t\u00ecnh h\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9, c\u01a1 quan Trung \u01b0\u01a1ng, UBND t\u1ec9nh<\/li>\n<\/ul>\n<h3><strong>2. <\/strong><strong>C\u00e1ch in b\u00e1o c\u00e1o<\/strong><\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 120\/2025\/TT-BTC<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-43207\" src=\"\/tai-san\/wp-content\/uploads\/2026\/01\/1-12.png\" alt=\"\" width=\"1924\" height=\"956\" srcset=\"\/tai-san\/wp-content\/uploads\/2026\/01\/1-12.png 1924w, \/tai-san\/wp-content\/uploads\/2026\/01\/1-12-300x149.png 300w, \/tai-san\/wp-content\/uploads\/2026\/01\/1-12-1024x509.png 1024w, \/tai-san\/wp-content\/uploads\/2026\/01\/1-12-768x382.png 768w, \/tai-san\/wp-content\/uploads\/2026\/01\/1-12-50x25.png 50w, \/tai-san\/wp-content\/uploads\/2026\/01\/1-12-1536x763.png 1536w, \/tai-san\/wp-content\/uploads\/2026\/01\/1-12-60x30.png 60w, \/tai-san\/wp-content\/uploads\/2026\/01\/1-12-100x50.png 100w\" sizes=\"(max-width: 1924px) 100vw, 1924px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Ch\u1ecdn m\u1eabu b\u00e1o c\u00e1o c\u1ea7n xem.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-43215\" src=\"\/tai-san\/wp-content\/uploads\/2026\/01\/2-15.png\" alt=\"\" width=\"1924\" height=\"956\" srcset=\"\/tai-san\/wp-content\/uploads\/2026\/01\/2-15.png 1924w, \/tai-san\/wp-content\/uploads\/2026\/01\/2-15-300x149.png 300w, \/tai-san\/wp-content\/uploads\/2026\/01\/2-15-1024x509.png 1024w, \/tai-san\/wp-content\/uploads\/2026\/01\/2-15-768x382.png 768w, \/tai-san\/wp-content\/uploads\/2026\/01\/2-15-50x25.png 50w, \/tai-san\/wp-content\/uploads\/2026\/01\/2-15-1536x763.png 1536w, \/tai-san\/wp-content\/uploads\/2026\/01\/2-15-60x30.png 60w, \/tai-san\/wp-content\/uploads\/2026\/01\/2-15-100x50.png 100w\" sizes=\"(max-width: 1924px) 100vw, 1924px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Ch\u1ecdn <strong>N\u0103m<\/strong> xem b\u00e1o c\u00e1o.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> B\u00e1o c\u00e1o ch\u1ec9 \u0111\u00e1p \u1ee9ng in s\u1ed1 li\u1ec7u<strong> t\u1eeb 2025 tr\u1edf \u0111i.<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-43217\" src=\"\/tai-san\/wp-content\/uploads\/2026\/01\/3-6.png\" alt=\"\" width=\"1920\" height=\"955\" srcset=\"\/tai-san\/wp-content\/uploads\/2026\/01\/3-6.png 1920w, \/tai-san\/wp-content\/uploads\/2026\/01\/3-6-300x149.png 300w, \/tai-san\/wp-content\/uploads\/2026\/01\/3-6-1024x509.png 1024w, \/tai-san\/wp-content\/uploads\/2026\/01\/3-6-768x382.png 768w, \/tai-san\/wp-content\/uploads\/2026\/01\/3-6-50x25.png 50w, \/tai-san\/wp-content\/uploads\/2026\/01\/3-6-1536x764.png 1536w, \/tai-san\/wp-content\/uploads\/2026\/01\/3-6-60x30.png 60w, \/tai-san\/wp-content\/uploads\/2026\/01\/3-6-100x50.png 100w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong> \u0111\u1ec3 xem b\u00e1o c\u00e1o.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-44747\" src=\"\/tai-san\/wp-content\/uploads\/2026\/02\/4-8.png\" alt=\"\" width=\"1922\" height=\"955\" srcset=\"\/tai-san\/wp-content\/uploads\/2026\/02\/4-8.png 1922w, \/tai-san\/wp-content\/uploads\/2026\/02\/4-8-300x149.png 300w, \/tai-san\/wp-content\/uploads\/2026\/02\/4-8-1024x509.png 1024w, \/tai-san\/wp-content\/uploads\/2026\/02\/4-8-768x382.png 768w, \/tai-san\/wp-content\/uploads\/2026\/02\/4-8-50x25.png 50w, \/tai-san\/wp-content\/uploads\/2026\/02\/4-8-1536x763.png 1536w, \/tai-san\/wp-content\/uploads\/2026\/02\/4-8-60x30.png 60w, \/tai-san\/wp-content\/uploads\/2026\/02\/4-8-100x50.png 100w\" sizes=\"(max-width: 1922px) 100vw, 1922px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n n\u00fat<strong> In b\u00e1o c\u00e1o<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-44749\" src=\"\/tai-san\/wp-content\/uploads\/2026\/02\/4-in.png\" alt=\"\" width=\"1921\" height=\"952\" srcset=\"\/tai-san\/wp-content\/uploads\/2026\/02\/4-in.png 1921w, \/tai-san\/wp-content\/uploads\/2026\/02\/4-in-300x149.png 300w, \/tai-san\/wp-content\/uploads\/2026\/02\/4-in-1024x507.png 1024w, \/tai-san\/wp-content\/uploads\/2026\/02\/4-in-768x381.png 768w, \/tai-san\/wp-content\/uploads\/2026\/02\/4-in-50x25.png 50w, \/tai-san\/wp-content\/uploads\/2026\/02\/4-in-1536x761.png 1536w, \/tai-san\/wp-content\/uploads\/2026\/02\/4-in-60x30.png 60w, \/tai-san\/wp-content\/uploads\/2026\/02\/4-in-100x50.png 100w\" sizes=\"(max-width: 1921px) 100vw, 1921px\" \/><\/p>\n<h3>3. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u<\/h3>\n<h4>3.1. <strong>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi<\/strong><\/h4>\n<p><strong>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi,<\/strong> ph\u1ea7n m\u1ec1m b\u1ed5 sung 04 m\u1eabu b\u00e1o c\u00e1o m\u1eabu 04. T\u00f9y v\u00e0o t\u1eebng b\u00e1o c\u00e1o, c\u00f3 c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o nh\u01b0 sau:<\/p>\n<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<h5>3.1.1. M\u1eabu s\u1ed1 04a-CK\/TSC: C\u00f4ng khai vi\u1ec7c h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e1o c\u00e1o l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb nh\u1eefng TSC\u0110 ph\u00e1t sinh t\u0103ng v\u00e0 chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n do khai b\u00e1o nh\u1ea7m trong k\u1ef3 in b\u00e1o c\u00e1o, trong \u0111\u00f3:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>M\u1ee5c <strong>I &#8211; \u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, mua s\u1eafm l\u1ea5y t\u1eeb TSC\u0110 khai b\u00e1o m\u1edbi<\/strong> c\u00f3 <strong>L\u00fd do t\u0103ng<\/strong> l\u00e0: <strong>\u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, Mua s\u1eafm, Ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n th\u1eeba, Kh\u00e1c<\/strong><\/li>\n<li>M\u1ee5c <strong>II &#8211; T\u00e0i s\u1ea3n giao m\u1edbi <\/strong>l\u1ea5y t\u1eeb TSC\u0110 khai b\u00e1o m\u1edbi c\u00f3 <strong>L\u00fd do t\u0103ng<\/strong> l\u00e0 <strong>Ti\u1ebfp nh\u1eadn<\/strong> (\u0111\u1ed1i v\u1edbi c\u00e1c m\u00e3 TSC\u0110 ti\u1ebfp nh\u1eadn t\u1ef1 khai b\u00e1o tr\u1ef1c ti\u1ebfp b\u1eb1ng c\u00e1ch th\u00eam m\u1edbi th\u1ee7 c\u00f4ng ho\u1eb7c nh\u1eadp kh\u1ea9u t\u1eeb excel) v\u00e0 <strong>Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t<\/strong><\/li>\n<li>M\u1ee5c <strong>III &#8211; T\u00e0i s\u1ea3n \u0111i thu\u00ea<\/strong> l\u1ea5y t\u1eeb TSC\u0110 \u0110\u1ea5t khai b\u00e1o m\u1edbi c\u00f3 <strong>L\u00fd do t\u0103ng<\/strong> l\u00e0 <strong>Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t<\/strong><\/li>\n<li>M\u1ee5c <strong>IV &#8211; T\u00e0i s\u1ea3n nh\u1eadn \u0111i\u1ec1u chuy\u1ec3n<\/strong> l\u1ea5y t\u1eeb TSC\u0110:\n<ul style=\"list-style-type: circle;\">\n<li>\u0110\u01b0\u1ee3c ti\u1ebfp nh\u1eadn t\u1eeb \u0111\u01a1n v\u1ecb kh\u00e1c \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn th\u00f4ng qua <strong>\u0110i\u1ec1u chuy\u1ec3n ngo\u00e0i \u0111\u01a1n v\u1ecb<\/strong><\/li>\n<li>Ho\u1eb7c l\u00e0 t\u00e0i s\u1ea3n c\u00f3 khai b\u00e1o th\u00f4ng tin<strong> T\u00e0i s\u1ea3n nh\u1eadn t\u1eeb \u0111\u01a1n v\u1ecb <\/strong>thu\u1ed9c m\u1ee5c <strong>Th\u00f4ng tin t\u00e0i s\u1ea3n\/Th\u00f4ng tin kh\u00e1c\/Th\u00f4ng tin \u0111i\u1ec1u chuy\u1ec3n<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\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<h5>3.1.2. M\u1eabu s\u1ed1 04b-CK\/TSC: C\u00f4ng khai t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb <\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e1o c\u00e1o l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c TSC\u0110 \u0111ang theo d\u00f5i t\u1ea1i \u0111\u01a1n v\u1ecb t\u00f9y v\u00e0o c\u00e1ch t\u00f9y ch\u1ecdn tham s\u1ed1 b\u00e1o c\u00e1o:<\/p>\n<ul>\n<li>C\u00f3 tr\u1ea1ng th\u00e1i <b>\u0110ang s\u1eed d\u1ee5ng<\/b> \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o<\/li>\n<li>C\u00f3 tr\u1ea1ng th\u00e1i\u00a0<b>\u0110ang s\u1eed d\u1ee5ng<\/b>\u00a0ho\u1eb7c\u00a0<b>\u0110\u00e3 ghi gi\u1ea3m trong k\u1ef3 b\u00e1o c\u00e1o<\/b><\/li>\n<\/ul>\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<h5>3.1.3. M\u1eabu s\u1ed1 04c-CK\/TSC: C\u00f4ng khai t\u00ecnh h\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e1o c\u00e1o l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb t\u00e0i s\u1ea3n c\u00f3 ch\u1ee9ng t\u1eeb <strong>Ghi gi\u1ea3m<\/strong>, ho\u1eb7c c\u00f3 ch\u1ee9ng t\u1eeb <strong>\u0110\u1ec1 ngh\u1ecb x\u1eed l\u00fd<\/strong> tr\u1ea1ng th\u00e1i l\u00e0 <strong>\u0110\u00e3 duy\u1ec7t<\/strong> trong k\u1ef3 b\u00e1o c\u00e1o:<\/p>\n<ul>\n<li><strong>H\u00ecnh th\u1ee9c x\u1eed l\u00fd theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n<\/strong> l\u1ea5y t\u1eeb <strong>L\u00fd do ghi gi\u1ea3m <\/strong>tr\u00ean ch\u1ee9ng t\u1eeb<strong> Ghi gi\u1ea3m, <\/strong>ho\u1eb7c <strong>H\u00ecnh th\u1ee9c x\u1eed l\u00fd <\/strong>tr\u00ean ch\u1ee9ng t\u1eeb<strong> \u0110\u1ec1 ngh\u1ecb x\u1eed l\u00fd.<\/strong><\/li>\n<li><strong>K\u1ebft qu\u1ea3 x\u1eed l\u00fd \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o<\/strong> l\u1ea5y t\u1eeb c\u1ed9t <strong>H\u00ecnh th\u1ee9c x\u1eed l\u00fd <\/strong>tr\u00ean ch\u1ee9ng t\u1eeb<strong> Ghi gi\u1ea3m<\/strong><\/li>\n<\/ul>\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<h5>3.1.4. M\u1eabu s\u1ed1 04d-CK\/TSC: C\u00f4ng khai t\u00ecnh h\u00ecnh khai th\u00e1c t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb <\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ec3 in \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o n\u00e0y, c\u1ea7n th\u1ef1c hi\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb <strong>Khai th\u00e1c t\u00e0i s\u1ea3n <\/strong>lo\u1ea1i t\u00e0i s\u1ea3n <strong>kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft, h\u00ecnh th\u1ee9c kh\u00e1c<\/strong><\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 1<\/strong>: T\u1ea1i <strong>T\u00e0i s\u1ea3n\/Kh\u00e1c\/Khai th\u00e1c t\u00e0i s\u1ea3n<\/strong>, Ch\u1ecdn <strong>Th\u00eam ch\u1ee9ng t\u1eeb <\/strong>theo h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpihos.misa.vn\/tai-san\/knowledge-base\/khai-thac-tai-san\/#truong-hop-4-them-tai-san-khai-thac-khac\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li><strong>B\u01b0\u1edbc 2:<\/strong> V\u00e0o <strong>B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 120\/2025\/TT-BTC\/<\/strong>M\u1edf <strong>M\u1eabu s\u1ed1 04d-CK\/TSC <\/strong>\u0111\u1ec3 xem v\u00e0 in<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<h4>3.2. <strong>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n<\/strong><\/h4>\n<p><strong>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n<\/strong>, ngo\u00e0i 04 m\u1eabu b\u00e1o c\u00e1o theo m\u1eabu s\u1ed1 04 n\u00eau tr\u00ean, c\u00f2n xem \u0111\u01b0\u1ee3c th\u00eam 04 m\u1eabu b\u00e1o c\u00e1o sau:<\/p>\n<ul>\n<li><strong>M\u1eabu s\u1ed1 05a-CK\/TSC \u2013 <\/strong>C\u00f4ng khai t\u00ecnh h\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9, c\u01a1 quan Trung \u01b0\u01a1ng, UBND t\u1ec9nh<\/li>\n<li><strong>M\u1eabu s\u1ed1 05b-CK\/TSC <\/strong>\u2013 C\u00f4ng khai t\u00ecnh h\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9, c\u01a1 quan Trung \u01b0\u01a1ng, UBND t\u1ec9nh<\/li>\n<li><strong>M\u1eabu s\u1ed1 05c-CK\/TSC <\/strong>\u2013 C\u00f4ng khai t\u00ecnh h\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9, c\u01a1 quan Trung \u01b0\u01a1ng, UBND t\u1ec9nh<\/li>\n<li><strong>M\u1eabu s\u1ed1 05d-CK\/TSC <\/strong>\u2013 C\u00f4ng khai t\u00ecnh h\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9, c\u01a1 quan Trung \u01b0\u01a1ng, UBND t\u1ec9nh<\/li>\n<\/ul>\n<h3><strong>4. L\u1eadp b\u00e1o c\u00e1o<\/strong><\/h3>\n<p>Ph\u1ea7n m\u1ec1m \u0111\u00e3 ph\u00e1t tri\u1ec3n t\u00ednh n\u0103ng <strong>Nh\u1eadn &#8211; G\u1eedi<\/strong> c\u1ee7a c\u00e1c m\u1eabu b\u00e1o c\u00e1o sau:<\/p>\n<ul>\n<li data-start=\"1305\" data-end=\"1398\">\n<p data-start=\"1307\" data-end=\"1398\"><strong data-start=\"1307\" data-end=\"1328\">M\u1eabu s\u1ed1 04a-CK\/TSC<\/strong> \u2013 C\u00f4ng khai t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb<\/p>\n<\/li>\n<li data-start=\"1305\" data-end=\"1398\">\n<p data-start=\"1307\" data-end=\"1398\"><strong data-start=\"1401\" data-end=\"1422\">M\u1eabu s\u1ed1 04b-CK\/TSC<\/strong> \u2013 C\u00f4ng khai t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb<\/p>\n<\/li>\n<li data-start=\"1493\" data-end=\"1596\">\n<p data-start=\"1495\" data-end=\"1596\"><strong data-start=\"1495\" data-end=\"1516\">M\u1eabu s\u1ed1 04c-CK\/TSC<\/strong> \u2013 C\u00f4ng khai t\u00ecnh h\u00ecnh khai th\u00e1c t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb<\/p>\n<\/li>\n<li data-start=\"1597\" data-end=\"1700\">\n<p data-start=\"1599\" data-end=\"1700\"><strong data-start=\"1599\" data-end=\"1620\">M\u1eabu s\u1ed1 04d-CK\/TSC<\/strong> \u2013 C\u00f4ng khai t\u00ecnh h\u00ecnh khai th\u00e1c t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb<\/p>\n<\/li>\n<\/ul>\n<p>C\u00e1c b\u01b0\u1edbc l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c m\u1eabu b\u00e1o c\u00e1o kh\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m, anh\/ch\u1ecb vui l\u00f2ng xem th\u00eam h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/tai-san\/knowledge-base\/lap-bao-cao-gui-cap-tren\/\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan Th\u00f4ng t\u01b0 120\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 186\/2025\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng. Ph\u1ea7n m\u1ec1m hi\u1ec7n t\u1ea1i \u0111\u00e3 \u0111\u00e1p \u1ee9ng B\u00e1o c\u00e1o c\u00f4ng khai theo Th\u00f4ng t\u01b0 120\/2025\/TT-BTC\u00a0(Ban h\u00e0nh ng\u00e0y 18\/12\/2025) c\u00f3\u00a0m\u1ee5c \u0111\u00edch ch\u00ednh l\u00e0 t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch, c\u00f4ng khai, tr\u00e1ch nhi\u1ec7m&#8230;<\/p>\n","protected":false},"author":163,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[251,146],"ht-kb-tag":[],"class_list":["post-43201","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r66","ht_kb_category-kiem-tra-doi-chieu-bao-cao"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/43201","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\/163"}],"version-history":[{"count":6,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/43201\/revisions"}],"predecessor-version":[{"id":47853,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/43201\/revisions\/47853"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=43201"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=43201"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=43201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}