B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb<\/strong> nh\u1eadn bi\u1ebft v\u00e0 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p khi c\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0\/Quy\u1ebft \u0111\u1ecbnh tr\u00ean ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n<\/strong>.<\/p>\n Tr\u1ea3 l\u1eddi:\u00a0<\/strong><\/p>\n C\u0103n c\u1ee9 Kho\u1ea3n 1 \u0110i\u1ec1u 18. <\/strong>\u0110i\u1ec1u<\/strong> kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/span><\/b> c\u1ee7a Th\u00f4ng t\u01b0 141<\/span>\/2025\/TT-BTC:<\/span><\/p>\n 1.<\/strong> \u0110\u1ed1i v\u1edbi c\u00e1c TSC\u0110 ph\u00e1t sinh ch\u1ee9ng t\u1eeb \u0110\u00e1nh gi\u00e1 l\u1ea1i do thay \u0111\u1ed5i th\u1eddi gian s\u1eed d\u1ee5ng<\/strong> t\u00e0i s\u1ea3n khi c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 141\/2025\/TT-BTC:<\/p>\n => K\u1ebft qu\u1ea3:<\/strong> S\u1ed1 Hao m\u00f2n\/kh\u1ea5u hao n\u0103m \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i theo th\u1eddi gian s\u1eed d\u1ee5ng m\u1edbi<\/strong>. Khi l\u1eadp ch\u1ee9ng t\u1eeb T\u00ednh hao m\u00f2n t\u1eeb n\u0103m 2026, ph\u1ea7n m\u1ec1m s\u1ebd s\u1eed d\u1ee5ng s\u1ed1 Hao m\u00f2n\/kh\u1ea5u hao n\u0103m m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i<\/strong> n\u00e0y.<\/p>\n<\/div>\n => K\u1ebft qu\u1ea3:<\/strong> Ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u1ebfn ng\u00e0y 31\/12\/2025 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh h\u1ebft v\u00e0o ch\u1ee9ng t\u1eeb T\u00ednh hao m\u00f2n 2026<\/strong>. Ph\u1ea7n m\u1ec1m \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt l\u1ea1i ng\u00e0y k\u1ebft th\u00fac t\u00ednh hao m\u00f2n<\/strong> c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n<\/div>\n 2.<\/strong>\u00a0\u0110\u1ed1i v\u1edbi c\u00e1c TSC\u0110\u00a0kh\u00f4ng thay \u0111\u1ed5i th\u1eddi gian s\u1eed d\u1ee5ng<\/strong>, Hao m\u00f2n\/kh\u1ea5u hao n\u0103m s\u1ebd kh\u00f4ng thay \u0111\u1ed5i.<\/p>\n L\u01b0u \u00fd:<\/strong>\u00a0Trong c\u00e1c ch\u1ee9ng t\u1eeb \u0110\u00e1nh gi\u00e1 l\u1ea1i do thay \u0111\u1ed5i th\u1eddi gian s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n khi c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 141\/2025\/TT-BTC, anh\/ch\u1ecb c\u00f3 th\u1ec3 \u1ea5n v\u00e0o ch\u1eef\u00a0Xem chi ti\u1ebft<\/strong>\u00a0\u0111\u1ec3 xem c\u00e1ch t\u00ednh HM\/KH n\u0103m theo TT 141:<\/p>\n Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n \u0110\u1ed1i v\u1edbi c\u00e1c Lo\u1ea1i t\u00e0i s\u1ea3n t\u1ea1i TT 141 c\u00f3 s\u1ef1 thay \u0111\u1ed5i\u00a0S\u1ed1 n\u0103m s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh hao m\u00f2n\u00a0<\/strong>so v\u1edbi TT 23, s\u1ed1 Hao m\u00f2n\/kh\u1ea5u hao n\u0103m s\u1ebd kh\u00f4ng b\u1eb1ng Nguy\u00ean gi\u00e1 nh\u00e2n v\u1edbi T\u1ef7 l\u1ec7 hao m\u00f2n, m\u00e0 \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n Trong \u0111\u00f3:<\/strong><\/em>S\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i = S\u1ed1 n\u0103m s\u1eed d\u1ee5ng theo Th\u00f4ng t\u01b0 141 \u2013 S\u1ed1 n\u0103m \u0111\u00e3 s\u1eed d\u1ee5ng.<\/p>\n V\u00ed d\u1ee5:<\/strong><\/p>\n Cu\u1ed1i n\u0103m 2025, \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n l\u00e0 B\u1ed9 b\u00e0n gh\u1ebf h\u1ecdp, nguy\u00ean gi\u00e1 20tr, GTCL 12,5tr v\u00e0 HMLK 7,5tr (\u0111\u00e3 t\u00ednh hao m\u00f2n 3 n\u0103m). TT 23 quy \u0111\u1ecbnh S\u1ed1 n\u0103m s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh hao m\u00f2n l\u00e0 8 n\u0103m (t\u1ef7 l\u1ec7 hao m\u00f2n 12,5%) v\u00e0 TT 141 t\u0103ng l\u00ean 10 n\u0103m (t\u1ef7 l\u1ec7 hao m\u00f2n 10%).<\/p>\n Gi\u00e1 tr\u1ecb c\u0169 theo TT 23: Hao m\u00f2n\/kh\u1ea5u hao n\u0103m = 2,5tr (= 10tr\u00a0\u00f7<\/strong>\u00a08 n\u0103m)<\/p>\n Gi\u00e1 tr\u1ecb m\u1edbi theo TT 141: Hao m\u00f2n\/kh\u1ea5u hao n\u0103m = 1,79tr (= 12,5tr\u00a0\u00f7<\/strong>\u00a0(10-3) n\u0103m)<\/p>\n Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n Anh\/ch\u1ecb\u00a0kh\u00f4ng c\u1ea7n c\u1eadp nh\u1eadt th\u1ee7 c\u00f4ng<\/strong>\u00a0t\u1ef7 l\u1ec7 hao m\u00f2n ho\u1eb7c th\u1eddi gian t\u00ednh hao m\u00f2n cho t\u00e0i s\u1ea3n. Khi th\u1ef1c hi\u1ec7n\u00a0c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/strong>, ph\u1ea7n m\u1ec1m iGOV T\u00e0i s\u1ea3n s\u1ebd\u00a0t\u1ef1 \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/strong>\u00a0c\u00e1c t\u00e0i s\u1ea3n c\u00f3 thay \u0111\u1ed5i v\u1ec1\u00a0t\u1ef7 l\u1ec7 hao m\u00f2n<\/strong>\u00a0v\u00e0\u00a0th\u1eddi gian t\u00ednh hao m\u00f2n<\/strong>\u00a0theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n L\u01b0u \u00fd:<\/p>\n Anh\/ch\u1ecb di chuy\u1ec3n chu\u1ed9t t\u1edbi d\u00f2ng t\u00e0i s\u1ea3n \u0111ang hi\u1ec3n th\u1ecb m\u00e0u \u0111\u1ecf\/h\u1ed3ng \u0111\u1ec3 xem nguy\u00ean nh\u00e2n, l\u00fd do c\u1ea3nh b\u00e1o l\u00e0 g\u00ec v\u00e0 th\u1ef1c hi\u1ec7n x\u1eed l\u00fd theo 2 tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n Tr\u01b0\u1eddng h\u1ee3p 1:\u00a0<\/strong>Do v\u1eabn c\u00f2n m\u1ed9t v\u00e0i t\u00e0i s\u1ea3n\u00a0ch\u01b0a c\u1eadp nh\u1eadt t\u1ef1 \u0111\u1ed9ng<\/strong>\u00a0theo Th\u00f4ng t\u01b0 141\/2025\/TT-BTC. Anh\/ch\u1ecb ti\u1ebfn h\u00e0nh c\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n theo th\u00f4ng t\u01b0, quy\u1ebft \u0111\u1ecbnh th\u1ee7 c\u00f4ng c\u00e1c t\u00e0i s\u1ea3n b\u1ecb c\u1ea3nh b\u00e1o theo h\u01b0\u1edbng d\u1eabn sau:\u00a0C\u1eadp nh\u1eadt th\u1ee7 c\u00f4ng lo\u1ea1i t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0, Quy\u1ebft \u0111\u1ecbnh<\/a><\/p>\n Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong>\u00a0\u0110\u00e3 c\u1eadp nh\u1eadt th\u00f4ng t\u01b0 \u0111\u1ea7y \u0111\u1ee7 cho t\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n nh\u01b0ng v\u1eabn b\u1ecb c\u1ea3nh b\u00e1o do c\u00f2n c\u00e1c t\u00e0i s\u1ea3n\u00a0ch\u01b0a chu\u1ea9n h\u00f3a<\/strong>. Anh\/ch\u1ecb chu\u1ea9n h\u00f3a c\u00e1c t\u00e0i s\u1ea3n b\u1ecb c\u1ea3nh b\u00e1o n\u00e0y theo h\u01b0\u1edbng d\u1eabn sau:\u00a0Chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u00e0i s\u1ea3n c\u00f4ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":" 1. T\u1ed5ng quan Sau khi c\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 141\/2025\/TT-BTC ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9\/T\u1ec9nh, m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 thay \u0111\u1ed5i th\u1eddi gian s\u1eed d\u1ee5ng, t\u1ef7 l\u1ec7 hao m\u00f2n\/kh\u1ea5u hao, d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u t\u00ednh hao m\u00f2n\/kh\u1ea5u hao thay \u0111\u1ed5i. B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng…<\/p>\n","protected":false},"author":169,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-52415","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52415","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\/169"}],"version-history":[{"count":4,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52415\/revisions"}],"predecessor-version":[{"id":53061,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52415\/revisions\/53061"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=52415"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=52415"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=52415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}2. V\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p<\/h3>\n
2.1. Sau khi c\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 141 ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9\/T\u1ec9nh<\/strong>, Hao m\u00f2n\/kh\u1ea5u hao n\u0103m c\u1ee7a T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o? ho\u1eb7c T\u1ea1i sao sau khi c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 141 ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9\/T\u1ec9nh<\/strong> th\u1ea5y s\u1ed1 Hao m\u00f2n\/kh\u1ea5u hao n\u0103m b\u1ecb thay \u0111\u1ed5i\/b\u1ecb sai?<\/h4>\n
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![](\"https:\/\/qltshelp.misa.vn\/wp-content\/uploads\/2026\/06\/qn8PeMMFlz.png\")
<\/p>\n2.2. Sau khi c\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 141 ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9\/T\u1ec9nh<\/strong> th\u1ea5y T\u1ef7 l\u1ec7 hao m\u00f2n c\u1eadp nh\u1eadt kh\u00f4ng \u0111\u00fang. T\u1ea1i sao s\u1ed1 Hao m\u00f2n\/kh\u1ea5u hao n\u0103m kh\u00f4ng b\u1eb1ng Nguy\u00ean gi\u00e1 nh\u00e2n v\u1edbi T\u1ef7 l\u1ec7 hao m\u00f2n?<\/h4>\n
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2.3. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i, c\u1eadp nh\u1eadt t\u1ef7 l\u1ec7 hao m\u00f2n v\u00e0 th\u1eddi gian t\u00ednh hao m\u00f2n theo Th\u00f4ng t\u01b0 141\/2025\/TT-BTC?<\/h4>\n
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2.4. L\u00e0m th\u1ebf n\u00e0o khi c\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 141\/2025\/TT-BTC ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9\/T\u1ec9nh<\/strong> r\u1ed3i nh\u01b0ng tr\u00ean Danh s\u00e1ch t\u00e0i s\u1ea3n v\u1eabn c\u00f3 m\u1ed9t v\u00e0i t\u00e0i s\u1ea3n b\u1ecb c\u1ea3nh b\u00e1o \u0111\u1ecf?<\/h4>\n