{"id":43543,"date":"2026-01-22T10:17:03","date_gmt":"2026-01-22T03:17:03","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&p=43543"},"modified":"2026-03-19T10:01:35","modified_gmt":"2026-03-19T03:01:35","slug":"quy-tac-nhap-ngay-va-nam-theo-doi-khi-khai-bao-ghi-tang-tai-san","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/quy-tac-nhap-ngay-va-nam-theo-doi-khi-khai-bao-ghi-tang-tai-san\/","title":{"rendered":"Quy t\u1eafc nh\u1eadp Ng\u00e0y v\u00e0 N\u0103m theo d\u00f5i khi Khai b\u00e1o\/ghi t\u0103ng t\u00e0i s\u1ea3n"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
Khi khai b\u00e1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, anh\/ch\u1ecb c\u1ea7n nh\u1eadp \u0111\u00fang c\u00e1c tr\u01b0\u1eddng Ng\u00e0y mua, Ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, Ng\u00e0y ghi t\u0103ng, Ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh hao m\u00f2n v\u00e0 N\u0103m theo d\u00f5i. M\u1ed7i n\u0103m theo d\u00f5i ch\u1ec9 cho ph\u00e9p qu\u1ea3n l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong ph\u1ea1m vi n\u0103m \u0111\u00f3, v\u00ec v\u1eady c\u00f3 th\u1ec3 x\u1ea3y ra tr\u01b0\u1eddng h\u1ee3p n\u0103m theo d\u00f5i kh\u00f4ng tr\u00f9ng v\u1edbi n\u0103m ghi t\u0103ng, ho\u1eb7c kh\u00f4ng th\u1ec3 ch\u1ec9nh s\u1eeda tr\u1ef1c ti\u1ebfp n\u0103m theo d\u00f5i nh\u01b0 mong mu\u1ed1n. N\u1ebfu nh\u1eadp ng\u00e0y kh\u00f4ng ph\u00f9 h\u1ee3p, t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 kh\u00f4ng hi\u1ec3n th\u1ecb \u1edf c\u00e1c n\u0103m tr\u01b0\u1edbc, kh\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb li\u00ean quan ho\u1eb7c ph\u00e1t sinh nh\u1ea7m l\u1eabn v\u1ec1 d\u1eef li\u1ec7u n\u0103m.<\/p>\n
B\u00e0i vi\u1ebft n\u00e0y m\u00f4 t\u1ea3 quy t\u1eafc chung c\u1ee7a h\u1ec7 th\u1ed1ng cho c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ng\u00e0y v\u00e0 n\u0103m theo d\u00f5i, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn c\u00e1ch nh\u1eadp \u0111\u00fang v\u00e0 c\u00e1ch x\u1eed l\u00fd trong c\u00e1c t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf.<\/p>\n

2. Quy t\u1eafc ki\u1ec3m so\u00e1t ng\u00e0y theo n\u0103m theo d\u00f5i<\/h3>\n
Ph\u1ea7n m\u1ec1m \u00e1p d\u1ee5ng quy t\u1eafc t\u1ed5ng qu\u00e1t nh\u01b0 sau:<\/p>\n
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Gi\u1ea3 s\u1eed N\u0103m theo d\u00f5i = N<\/strong> (v\u00ed d\u1ee5: 2025, 2026, 2027\u2026).<\/p>\n<\/li>\n
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H\u1ec7 th\u1ed1ng kh\u00f4ng cho ph\u00e9p<\/strong> nh\u1eadp Ng\u00e0y mua \/ Ng\u00e0y B\u0110 s\u1eed d\u1ee5ng \/ Ng\u00e0y ghi t\u0103ng \/ Ng\u00e0y B\u0110 t\u00ednh hao m\u00f2n l\u1edbn h\u01a1n 31\/12\/N<\/strong>. N\u1ebfu v\u1eabn nh\u1eadp th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd th\u00f4ng b\u00e1o l\u1ed7i “Ng\u00e0y mua ph\u1ea3i thu\u1ed9c n\u0103m \u2026”<\/strong>, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<\/li>\n
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H\u1ec7 th\u1ed1ng cho ph\u00e9p<\/strong> nh\u1eadp c\u00e1c ng\u00e0y nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 31\/12\/N<\/strong>.<\/p>\n<\/li>\n
Khi khai b\u00e1o\/ghi t\u0103ng t\u00e0i s\u1ea3n, th\u00f4ng th\u01b0\u1eddng ng\u00e0y mua = ng\u00e0y B\u0110 s\u1eed d\u1ee5ng = Ng\u00e0y B\u0110 t\u00ednh hao m\u00f2n (ng\u00e0y t\u00ednh hao m\u00f2n), th\u01b0\u1eddng c\u0103n c\u1ee9 v\u00e0o ng\u00e0y b\u00e0n giao t\u00e0i s\u1ea3n (theo bi\u00ean b\u1ea3n b\u00e0n giao), ng\u00e0y mua t\u00e0i s\u1ea3n tr\u00ean h\u00f3a \u0111\u01a1n ho\u1eb7c ng\u00e0y th\u1ef1c t\u1ebf \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng. Ng\u00e0y ghi t\u0103ng l\u00e0 ng\u00e0y \u0111\u01a1n v\u1ecb ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o s\u1ed5 k\u1ebf to\u00e1n, thu\u1ed9c n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i.<\/li>\n<\/ul>\n
\u2192 M\u1ee5c \u0111\u00edch: \u0111\u1ea3m b\u1ea3o to\u00e0n b\u1ed9 th\u00f4ng tin ng\u00e0y c\u1ee7a t\u00e0i s\u1ea3n ch\u1ec9 n\u1eb1m trong ph\u1ea1m vi n\u0103m \u0111ang theo d\u00f5i.<\/p>\n
V\u00ed d\u1ee5:<\/p>\n
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N\u0103m theo d\u00f5i = 2025 \u2192 ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadp c\u00e1c ng\u00e0y \u2264 31\/12\/2025.<\/p>\n<\/li>\n
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Ng\u00e0y mua t\u00e0i s\u1ea3n = 2023 v\u1eabn \u0111\u01b0\u1ee3c nh\u1eadp, nh\u01b0ng c\u00e1ch nh\u1eadp ng\u00e0y ghi t\u0103ng s\u1ebd quy\u1ebft \u0111\u1ecbnh vi\u1ec7c t\u00e0i s\u1ea3n c\u00f3 qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c c\u00e1c n\u0103m tr\u01b0\u1edbc hay kh\u00f4ng.<\/p>\n<\/li>\n<\/ul>\n
3. C\u00e1c ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd khi nh\u1eadp ng\u00e0y ghi t\u0103ng<\/h3>\n
Tr\u01b0\u1eddng h\u1ee3p 1: Ng\u00e0y ghi t\u0103ng thu\u1ed9c \u0111\u00fang n\u0103m theo d\u00f5i (N)<\/h4>\n
V\u00ed d\u1ee5: N\u0103m theo d\u00f5i = 2025, Ng\u00e0y ghi t\u0103ng trong n\u0103m 2025.<\/p>\n
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Ph\u1ea7n m\u1ec1m cho ph\u00e9p t\u00edch ch\u1ecdn T\u1ef1 \u0111\u1ed9ng ghi t\u0103ng<\/strong>.<\/p>\n<\/li>\n
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H\u1ec7 th\u1ed1ng sinh ch\u1ee9ng t\u1eeb ghi t\u0103ng trong n\u0103m N.<\/p>\n<\/li>\n
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Tr\u00ean th\u00f4ng tin t\u00e0i s\u1ea3n v\u1eabn hi\u1ec3n th\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc<\/strong> (n\u1ebfu c\u00f3 khai b\u00e1o).<\/p>\n<\/li>\n<\/ul>\n
\u2192 \u0110\u00e2y l\u00e0 c\u00e1ch nh\u1eadp \u0111\u01b0\u1ee3c khuy\u1ebfn ngh\u1ecb<\/strong> khi t\u00e0i s\u1ea3n \u0111\u00e3 t\u1ed3n t\u1ea1i ngo\u00e0i th\u1ef1c t\u1ebf t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc nh\u01b0ng \u0111\u1ebfn n\u0103m nay m\u1edbi khai b\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 2: Ng\u00e0y ghi t\u0103ng thu\u1ed9c n\u0103m nh\u1ecf h\u01a1n n\u0103m theo d\u00f5i (N-1, N-2\u2026)<\/h4>\n
V\u00ed d\u1ee5: N\u0103m theo d\u00f5i = 2025, Ng\u00e0y ghi t\u0103ng = 2023.<\/p>\n
Khi l\u01b0u, ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o: “N\u0103m c\u1ee7a ng\u00e0y ghi t\u0103ng nh\u1ecf h\u01a1n n\u0103m theo d\u00f5i. T\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o n\u0103m theo d\u00f5i. Anh\/ch\u1ecb s\u1ebd kh\u00f4ng th\u1ec3 l\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb cho t\u00e0i s\u1ea3n tr\u01b0\u1edbc n\u0103m theo d\u00f5i. Anh\/ch\u1ecb c\u00f3 mu\u1ed1n ti\u1ebfp t\u1ee5c l\u01b0u t\u00e0i s\u1ea3n?”<\/span><\/p>\n
\u00dd ngh\u0129a c\u1ee7a c\u1ea3nh b\u00e1o:<\/p>\n
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T\u00e0i s\u1ea3n kh\u00f4ng xu\u1ea5t hi\u1ec7n trong danh s\u00e1ch t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc<\/strong> (2023, 2024,\u2026).<\/p>\n<\/li>\n
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Kh\u00f4ng th\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb (ki\u1ec3m k\u00ea, t\u00ednh hao m\u00f2n, \u0111i\u1ec1u ch\u1ec9nh\u2026) cho t\u00e0i s\u1ea3n \u1edf c\u00e1c n\u0103m tr\u01b0\u1edbc n\u0103m theo d\u00f5i.<\/p>\n<\/li>\n
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Tr\u00ean b\u00e1o c\u00e1o s\u1ed5 t\u00e0i s\u1ea3n<\/strong>, t\u00e0i s\u1ea3n v\u1eabn t\u1ed3n t\u1ea1i theo n\u0103m c\u1ee7a ng\u00e0y ghi t\u0103ng.<\/p>\n<\/li>\n<\/ul>\n
\u2192 C\u00e1ch nh\u1eadp n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c MISA khuy\u1ebfn ngh\u1ecb<\/strong> v\u00ec g\u00e2y kh\u00f3 kh\u0103n trong qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u l\u1ecbch s\u1eed.<\/p>\n
4. Khuy\u1ebfn ngh\u1ecb nghi\u1ec7p v\u1ee5 trong th\u1ef1c t\u1ebf<\/h3>\n
4.1. T\u00e0i s\u1ea3n \u0111\u00e3 c\u00f3 t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a khai b\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m<\/h4>\n
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Kh\u00f4ng n\u00ean nh\u1eadp ng\u00e0y ghi t\u0103ng \u0111\u00fang theo n\u0103m c\u0169 (v\u00ed d\u1ee5 2023 khi \u0111ang theo d\u00f5i n\u0103m 2025).<\/span><\/li>\n
N\u00ean th\u1ef1c hi\u1ec7n <\/span>ghi t\u0103ng b\u00f9 trong n\u0103m theo d\u00f5i hi\u1ec7n t\u1ea1i (N) <\/strong>theo h\u01b0\u1edbng d\u1eabn <\/span>t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/li>\n
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Ph\u1ea7n m\u1ec1m v\u1eabn cho ph\u00e9p khai b\u00e1o v\u00e0 theo d\u00f5i hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc<\/strong>, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p kh\u00f4ng b\u1ecb sai l\u1ec7ch.<\/p>\n<\/li>\n<\/ul>\n
\u2192 \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng \u00e1n chu\u1ea9n \u0111\u1ec3 v\u1eeba \u0111\u00fang nghi\u1ec7p v\u1ee5, v\u1eeba kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o c\u00e1c n\u0103m \u0111\u00e3 kh\u00f3a s\u1ed5.<\/p>\n
4.2. Nh\u1eadp nh\u1ea7m n\u0103m theo d\u00f5i (ch\u1ecdn sai D\u1eef li\u1ec7u n\u0103m)<\/h4>\n
Tr\u01b0\u1eddng h\u1ee3p anh\/ch\u1ecb th\u1ea5y n\u0103m theo d\u00f5i kh\u00e1c v\u1edbi n\u0103m ghi t\u0103ng (v\u00ed d\u1ee5 ghi t\u0103ng 2025 nh\u01b0ng theo d\u00f5i 2026)<\/strong> ho\u1eb7c mu\u1ed1n s\u1eeda l\u1ea1i n\u0103m theo d\u00f5i th\u00ec l\u01b0u \u00fd:<\/p>\n
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Kh\u00f4ng th\u1ec3 ch\u1ec9nh tr\u1ef1c ti\u1ebfp n\u0103m theo d\u00f5i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00e3 ghi t\u0103ng.<\/p>\n<\/li>\n
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C\u00e1ch x\u1eed l\u00fd:<\/p>\n
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X\u00f3a t\u00e0i s\u1ea3n \u0111\u00e3 nh\u1eadp \u1edf n\u0103m sai.<\/p>\n<\/li>\n
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Ch\u1ecdn l\u1ea1i \u0111\u00fang D\u1eef li\u1ec7u n\u0103m<\/strong> c\u1ea7n l\u00e0m vi\u1ec7c.<\/p>\n<\/li>\n
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Th\u1ef1c hi\u1ec7n ghi t\u0103ng l\u1ea1i t\u00e0i s\u1ea3n.<\/p>\n<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong> N\u0103m theo d\u00f5i kh\u00f4ng ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o ng\u00e0y ghi t\u0103ng m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o d\u1eef li\u1ec7u n\u0103m \u0111ang l\u00e0m vi\u1ec7c, do \u0111\u00f3 c\u00f3 th\u1ec3 x\u1ea3y ra tr\u01b0\u1eddng h\u1ee3p n\u0103m theo d\u00f5i kh\u00e1c v\u1edbi n\u0103m ghi t\u0103ng.<\/p>\n
4.3. T\u00e0i s\u1ea3n ph\u00e1t sinh trong\u00a0th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/strong>\u00a0th\u00ec ghi\u00a0t\u0103ng t\u00e0i s\u1ea3n n\u0103m tr\u01b0\u1edbc hay n\u0103m sau<\/strong>?<\/h4>\n
MISA khuy\u1ebfn ngh\u1ecb tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n ph\u00e1t sinh trong th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n th\u00ec n\u00ean ghi t\u0103ng t\u00e0i s\u1ea3n v\u00e0 t\u00ednh hao m\u00f2n v\u00e0o n\u0103m tr\u01b0\u1edbc.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb mong mu\u1ed1n th\u00ec c\u00f3 th\u1ec3 chuy\u1ec3n qua 2026 khai b\u00e1o.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan Khi khai b\u00e1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, anh\/ch\u1ecb c\u1ea7n nh\u1eadp \u0111\u00fang c\u00e1c tr\u01b0\u1eddng Ng\u00e0y mua, Ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, Ng\u00e0y ghi t\u0103ng, Ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh hao m\u00f2n v\u00e0 N\u0103m theo d\u00f5i. M\u1ed7i n\u0103m theo d\u00f5i ch\u1ec9 cho ph\u00e9p qu\u1ea3n l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh…<\/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-43543","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\/43543","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":4,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/43543\/revisions"}],"predecessor-version":[{"id":45967,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/43543\/revisions\/45967"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=43543"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=43543"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=43543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

3. C\u00e1c ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd khi nh\u1eadp ng\u00e0y ghi t\u0103ng<\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p 1: Ng\u00e0y ghi t\u0103ng thu\u1ed9c \u0111\u00fang n\u0103m theo d\u00f5i (N)<\/h4>\nV\u00ed d\u1ee5: N\u0103m theo d\u00f5i = 2025, Ng\u00e0y ghi t\u0103ng trong n\u0103m 2025.<\/p>\n