{"id":52123,"date":"2026-06-29T13:55:46","date_gmt":"2026-06-29T06:55:46","guid":{"rendered":"\/tai-san\/?post_type=ht_kb&p=52123"},"modified":"2026-06-29T13:55:46","modified_gmt":"2026-06-29T06:55:46","slug":"cac-diem-thay-doi-cua-thong-tu-141-2025-tt-btc-so-voi-thong-tu-23-2023-tt-btc","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/cac-diem-thay-doi-cua-thong-tu-141-2025-tt-btc-so-voi-thong-tu-23-2023-tt-btc\/","title":{"rendered":"C\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i c\u1ee7a th\u00f4ng t\u01b0 141\/2025\/TT-BTC so v\u1edbi th\u00f4ng t\u01b0 23\/2023\/TT-BTC"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 141\/2025\/TT-BTC so v\u1edbi Th\u00f4ng t\u01b0 23\/2023\/TT-BTC trong qu\u1ea3n l\u00fd, ph\u00e2n lo\u1ea1i v\u00e0 t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n
N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m c\u00e1c thay \u0111\u1ed5i v\u1ec1 ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, danh m\u1ee5c v\u00e0 nh\u00f3m lo\u1ea1i t\u00e0i s\u1ea3n, th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n, quy t\u1eafc l\u00e0m tr\u00f2n s\u1ed1 li\u1ec7u, c\u00e1ch t\u00ednh hao m\u00f2n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thu\u00ea mua v\u00e0 l\u01b0u \u00fd khi \u00e1p d\u1ee5ng tr\u00ean ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n.<\/p>\n

2. C\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/h3>\n

2.1. Thay \u0111\u1ed5i ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h4>\n
C\u0103n c\u1ee9 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 141\/2025\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ti\u00eau chu\u1ea9n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/p>\n
\n
\u00a0Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t th\u00ec kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh hao m\u00f2n.<\/li>\n
\u00a0Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n kh\u00f4ng thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y th\u00ec ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 02 ti\u00eau chu\u1ea9n sau \u0111\u00e2y:
\n\u2013 C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh hao m\u00f2n t\u1eeb 01 (m\u1ed9t) n\u0103m tr\u1edf l\u00ean;
\n\u2013 C\u00f3 nguy\u00ean gi\u00e1 t\u1eeb 10.000.000 \u0111\u1ed3ng (m\u01b0\u1eddi tri\u1ec7u \u0111\u1ed3ng) tr\u1edf l\u00ean.<\/li>\n<\/ul>\n
2.2. Thay \u0111\u1ed5i danh m\u1ee5c lo\u1ea1i t\u00e0i s\u1ea3n<\/h4>\n
C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/strong> v\u00e0 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; \u0111\u1ed3ng th\u1eddi c\u0103n c\u1ee9 Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/strong> v\u00e0 Ph\u1ee5 l\u1ee5c 01 Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 danh m\u1ee5c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, Th\u00f4ng t\u01b0 141\/2025\/TT-BTC c\u00f3 m\u1ed9t s\u1ed1 thay \u0111\u1ed5i nh\u01b0 sau:<\/p>\n
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TSC\u0110 v\u00f4 h\u00ecnh<\/strong> \u0111\u01b0\u1ee3c b\u1ed5 sung th\u00eam nh\u00f3m \u201cTSC\u0110 v\u00f4 h\u00ecnh kh\u00e1c\u201d<\/strong>.<\/li>\n
M\u1ed9t s\u1ed1 nh\u00f3m t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c lo\u1ea1i kh\u1ecfi TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 chuy\u1ec3n sang TSC\u0110 \u0111\u1eb7c th\u00f9<\/strong>, g\u1ed3m:\n
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Quy\u1ec1n t\u00e1c gi\u1ea3 v\u00e0 quy\u1ec1n li\u00ean quan \u0111\u1ebfn quy\u1ec1n t\u00e1c gi\u1ea3;<\/li>\n
Quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p;<\/li>\n
Quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng;<\/li>\n
Th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/li>\n<\/ul>\n<\/li>\n
B\u1ed5 sung m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n m\u1edbi<\/strong>, nh\u01b0:\n
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Gi\u00e1 \u0111\u1ef1ng c\u00f4ng v\u0103n \u0111i, \u0111\u1ebfn;<\/li>\n
\u0110i\u1ec7n tho\u1ea1i c\u1ed1 \u0111\u1ecbnh;<\/li>\n
B\u1ed9 b\u00e0n gh\u1ebf ph\u00f2ng \u0103n.<\/li>\n<\/ul>\n<\/li>\n
\u0110\u1ed5i t\u00ean m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, v\u00ed d\u1ee5:\n
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M\u00e1y scan \u2192 M\u00e1y scan t\u00e0i li\u1ec7u<\/strong>;<\/li>\n
Kho ch\u1ee9a, b\u1ec3 ch\u1ee9a, b\u00e3i \u0111\u1ed7, s\u00e2n ph\u01a1i, s\u00e2n ch\u01a1i, s\u00e2n th\u1ec3 thao, b\u1ec3 b\u01a1i \u2192 Kho ch\u1ee9a, b\u1ec3 ch\u1ee9a, b\u00e3i \u0111\u1ed7, s\u00e2n ph\u01a1i, s\u00e2n ch\u01a1i, s\u00e2n th\u1ec3 thao, b\u1ec3 b\u01a1i, c\u00f4ng tr\u00ecnh \u0111i\u1ec7n<\/strong>.<\/li>\n<\/ul>\n<\/li>\n
G\u1ed9p m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n<\/strong> th\u00e0nh nh\u00f3m chung, v\u00ed d\u1ee5:\n
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Gi\u1ebfng khoan, gi\u1ebfng \u0111\u00e0o, t\u01b0\u1eddng r\u00e0o v\u00e0 C\u00e1c v\u1eadt ki\u1ebfn tr\u00fac kh\u00e1c \u2192 Gi\u1ebfng khoan, gi\u1ebfng \u0111\u00e0o, t\u01b0\u1eddng r\u00e0o v\u00e0 v\u1eadt ki\u1ebfn tr\u00fac kh\u00e1c<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
2.3. Thay \u0111\u1ed5i th\u1eddi gian t\u00ednh hao m\u00f2n v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n<\/strong><\/h4>\n
C\u0103n c\u1ee9 Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 141\/2025\/TT-BTC v\u00e0 Ph\u1ee5 l\u1ee5c 01 Th\u00f4ng t\u01b0 23\/2023\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian t\u00ednh hao m\u00f2n v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n, th\u1eddi gian t\u00ednh hao m\u00f2n v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n thay \u0111\u1ed5i nh\u01b0 sau:<\/p>\n
2.3.1. Thay \u0111\u1ed5i quy \u0111\u1ecbnh t\u00ednh hao m\u00f2n \u0111\u1ed1i v\u1edbi c\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt<\/strong><\/p>\n
\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i s\u00fac v\u1eadt, c\u00e2y l\u00e2u n\u0103m, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m:<\/p>\n
\n
Hao m\u00f2n \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01\/01\/2026 v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean theo s\u1ed1 li\u1ec7u \u0111\u00e3 ghi nh\u1eadn.<\/li>\n
T\u1eeb ng\u00e0y 01\/01\/2026, c\u00e1c t\u00e0i s\u1ea3n n\u00e0y kh\u00f4ng ti\u1ebfp t\u1ee5c t\u00ednh hao m\u00f2n.<\/li>\n<\/ul>\n
2.3.2. Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n<\/strong><\/p>\n
\n
M\u00e1y vi t\u00ednh \u0111\u1ec3 b\u00e0n; m\u00e1y vi t\u00ednh x\u00e1ch tay ho\u1eb7c m\u00e1y t\u00ednh b\u1ea3ng; m\u00e1y in; \u0111i\u1ec7n tho\u1ea1i c\u1ed1 \u0111\u1ecbnh; m\u00e1y scan t\u00e0i li\u1ec7u; m\u00e1y h\u1ee7y t\u00e0i li\u1ec7u; m\u00e1y photocopy: TT 23 quy \u0111\u1ecbnh s\u1eed d\u1ee5ng <\/span>5 n\u0103m<\/b> (hao m\u00f2n 20%)<\/span>. TT 141 t\u0103ng l\u00ean <\/span>7 n\u0103m<\/b> (hao m\u00f2n 14,29%)<\/span>.<\/span><\/li>\n
B\u1ed9 b\u00e0n gh\u1ebf l\u00e0m vi\u1ec7c, b\u00e0n gh\u1ebf h\u1ecdp, b\u00e0n gh\u1ebf ti\u1ebfp kh\u00e1ch: TT 23 quy \u0111\u1ecbnh <\/span>8 n\u0103m<\/b>. TT 141 t\u0103ng l\u00ean <\/span>10 n\u0103m<\/b>.<\/span><\/li>\n<\/ul>\n
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T\u1ee7 \u0111\u1ef1ng t\u00e0i li\u1ec7u: TT 23 quy \u0111\u1ecbnh <\/span>5 n\u0103m<\/b>. TT 141 t\u0103ng l\u00ean <\/span>8 n\u0103m<\/b>.<\/span><\/li>\n<\/ul>\n
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Thang m\u00e1y v\u00e0 K\u00e9t s\u1eaft: TT 23 quy \u0111\u1ecbnh <\/span>8 n\u0103m <\/b>(hao m\u00f2n 12,5%)<\/span>. TT 141 t\u0103ng l\u00ean <\/span>10 n\u0103m <\/b>(hao m\u00f2n 10%)<\/span>.<\/span><\/li>\n
M\u00e1y m\u00f3c thi\u1ebft b\u1ecb kh\u00e1c:\u00a0TT 23 quy \u0111\u1ecbnh <\/span>8 n\u0103m <\/b>(hao m\u00f2n 12,5%)<\/span>. TT 141 gi\u1ea3m xu\u1ed1ng <\/span>05 n\u0103m <\/b>(hao m\u00f2n 20%)<\/span>.<\/span><\/li>\n<\/ul>\n
2.4. Thay \u0111\u1ed5i quy t\u1eafc l\u00e0m tr\u00f2n<\/strong><\/h4>\n
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C\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 nguy\u00ean gi\u00e1, hao m\u00f2n, kh\u1ea5u hao, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ph\u00e2n gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb, s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed li\u00ean quan, li\u00ean k\u1ebft l\u00e0 s\u1ed1 nguy\u00ean;<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 th\u1eadp ph\u00e2n th\u00ec \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n theo quy \u0111\u1ecbnh t\u1ea1i ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n (\u0110i\u1ec1u 4 \u2013 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt K\u1ebf to\u00e1n:<\/li>\n<\/ul>\n
Khi s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n s\u1ed1 b\u1eb1ng c\u00e1ch:<\/p>\n
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Ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn n\u1ebfu b\u1eb1ng 5 tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c t\u0103ng th\u00eam 1 \u0111\u01a1n v\u1ecb;<\/li>\n
N\u1ebfu nh\u1ecf h\u01a1n 5 th\u00ec kh\u00f4ng t\u0103ng.<\/li>\n<\/ul>\n
2.5. Thay \u0111\u1ed5i v\u1ec1 c\u00e1ch t\u00ednh hao m\u00f2n n\u0103m v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c v\u1ec1 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n thu\u00ea mua sau khi h\u1ebft th\u1eddi gian thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng<\/strong><\/h4>\n
C\u00e1c t\u00e0i s\u1ea3n n\u00e0y c\u00f3 c\u00e1ch t\u00ednh hao m\u00f2n n\u0103m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c ghi nh\u1eadn kh\u00e1c v\u1edbi c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c l\u00fd do kh\u00e1c.<\/p>\n
V\u00ed d\u1ee5: \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c v\u1ec1 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n thu\u00ea mua sau khi h\u1ebft th\u1eddi gian thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh th\u00ec:<\/p>\n
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M\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n k\u1ec3 t\u1eeb sau n\u0103m \u0111\u1ea7u ti\u00ean ghi s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i c\u01a1 quan th\u1ef1c hi\u1ec7n thu\u00ea mua \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:
\nM\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh = Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n \u00d7 T\u1ef7 l\u1ec7 hao m\u00f2n (% n\u0103m).
\nV\u00ed d\u1ee5: T\u00e0i s\u1ea3n c\u00f3 Nguy\u00ean gi\u00e1 50tr, t\u1ef7 l\u1ec7 HM 10% => M\u1ee9c hao m\u00f2n n\u0103m = 5tr<\/em><\/li>\n
Ri\u00eang n\u0103m \u0111\u1ea7u ti\u00ean ghi s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i c\u01a1 quan th\u1ef1c hi\u1ec7n thu\u00ea mua th\u00ec m\u1ee9c hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:
\nM\u1ee9c hao m\u00f2n c\u1ee7a n\u0103m \u0111\u1ea7u ti\u00ean ghi s\u1ed5 k\u1ebf to\u00e1n = M\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u00d7 Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n (n\u0103m)
\nVD: T\u00e0i s\u1ea3n \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c 6 n\u0103m => HM n\u0103m \u0111\u1ea7u ti\u00ean = 5 \u00d7 6 = 30tr<\/em><\/li>\n<\/ul>\n
3. L\u01b0u \u00fd<\/h3>\n
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Hi\u1ec7n nay, ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n c\u1ee7a MISA<\/strong> v\u1eabn \u0111ang \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 23<\/strong> do nhi\u1ec1u \u0111\u01a1n v\u1ecb v\u1eabn th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd v\u00e0 quy\u1ebft to\u00e1n t\u00e0i s\u1ea3n n\u0103m 2025 theo th\u00f4ng t\u01b0 n\u00e0y. V\u00ec v\u1eady, t\u1ef7 l\u1ec7 hao m\u00f2n TSC\u0110 tr\u00ean ph\u1ea7n m\u1ec1m v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh theo Th\u00f4ng t\u01b0 23.<\/li>\n
\u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u n\u0103m 2025, anh\/ch\u1ecb ti\u1ebfp t\u1ee5c khai b\u00e1o t\u00e0i s\u1ea3n v\u00e0 l\u1eadp b\u00e1o c\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m theo Th\u00f4ng t\u01b0 23 nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/li>\n
T\u1eeb n\u0103m 2026, ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/strong> v\u1edbi t\u1ef7 l\u1ec7 hao m\u00f2n m\u1edbi. Tuy nhi\u00ean, vi\u1ec7c \u00e1p d\u1ee5ng th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo y\u00eau c\u1ea7u c\u1ee7a t\u1eebng T\u1ec9nh\/Th\u00e0nh ph\u1ed1<\/strong>, kh\u00f4ng tri\u1ec3n khai \u0111\u1ed3ng lo\u1ea1t cho t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb. V\u00ec v\u1eady:\n
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Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p tr\u00ean ho\u1eb7c MISA th\u00f4ng b\u00e1o tri\u1ec3n khai Th\u00f4ng t\u01b0 141\/2025\/TT-BTC, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1eeb c\u1ea5p tr\u00ean ho\u1eb7c MISA, ho\u1eb7c \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o nh\u01b0ng kh\u00f4ng th\u1ec3 c\u1eadp nh\u1eadt ho\u1eb7c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn, anh\/ch\u1ecb vui l\u00f2ng li\u00ean h\u1ec7 MISA \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 141\/2025\/TT-BTC so v\u1edbi Th\u00f4ng t\u01b0 23\/2023\/TT-BTC trong qu\u1ea3n l\u00fd, ph\u00e2n lo\u1ea1i v\u00e0 t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m c\u00e1c thay \u0111\u1ed5i v\u1ec1 ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh…<\/p>\n","protected":false},"author":123,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-52123","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52123","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\/123"}],"version-history":[{"count":1,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52123\/revisions"}],"predecessor-version":[{"id":52125,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52123\/revisions\/52125"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=52123"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=52123"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=52123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}