{"id":52419,"date":"2026-07-08T15:24:03","date_gmt":"2026-07-08T08:24:03","guid":{"rendered":"\/tai-san\/?post_type=ht_kb&#038;p=52419"},"modified":"2026-07-08T15:24:03","modified_gmt":"2026-07-08T08:24:03","slug":"thay-doi-khi-khai-bao-tai-san-la-quyen-su-dung-dat-nha-cong-trinh-xay-dung-va-vat-kien-truc-gan-lien-voi-dat-theo-thong-tu-141-2025-tt-btc","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/thay-doi-khi-khai-bao-tai-san-la-quyen-su-dung-dat-nha-cong-trinh-xay-dung-va-vat-kien-truc-gan-lien-voi-dat-theo-thong-tu-141-2025-tt-btc\/","title":{"rendered":"Thay \u0111\u1ed5i khi khai b\u00e1o 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 theo Th\u00f4ng t\u01b0 141\/2025\/TT-BTC"},"content":{"rendered":"<h3 id=\"1-tong-quan\"><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb v\u1ec1\u00a0<strong>thay \u0111\u1ed5i khi khai b\u00e1o t\u00e0i s\u1ea3n l\u00e0 \u0111\u1ea5t, nh\u00e0, v\u1eadt ki\u1ebfn tr\u00fac theo Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/strong> tr\u00ean ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n. Vi\u1ec7c thay \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 <strong>nguy\u00ean gi\u00e1 v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>\u00a0c\u00f3 th\u1ec3 g\u00e2y nh\u1ea7m l\u1eabn khi nh\u1eadp li\u1ec7u ho\u1eb7c x\u1eed l\u00fd nghi\u1ec7p v\u1ee5. N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m:<\/p>\n<ul>\n<li>Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n l\u00e0 \u0111\u1ea5t, nh\u00e0, v\u1eadt ki\u1ebfn tr\u00fac<\/li>\n<li>C\u00e1c thay \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng tr\u00ean ph\u1ea7n m\u1ec1m khi khai b\u00e1o t\u00e0i s\u1ea3n<\/li>\n<\/ul>\n<h3 id=\"2-chi-tiet-thay-doi\"><strong>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/strong><\/h3>\n<h4 id=\"2-1-thay-doi-quy-dinh-ve-nguyen-gia-va-thoi-gian-su-dung-cua-quyen-su-dung-dat-nha-cong-trinh-xay-dung-vat-kien-truc-gan-lien-voi-dat-theo-thong-tu-141-2025-tt-btc\"><strong>2.1. Thay \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean gi\u00e1 v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t theo Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/strong><\/h4>\n<p>Theo\u00a0<strong>Kho\u1ea3n 2, \u0110i\u1ec1u 3<\/strong>\u00a0c\u1ee7a Th\u00f4ng t\u01b0:<\/p>\n<ul>\n<li>\n<p>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0\u00a0<strong>quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t<\/strong>:\u00a0<strong>kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb<\/strong>\u00a0v\u00e0\u00a0<strong>th\u1eddi gian s\u1eed d\u1ee5ng<\/strong>\u00a0\u0111\u1ec3 t\u00ednh hao m\u00f2n.<\/p>\n<\/li>\n<li>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c<strong>\u00a0t\u00e0i s\u1ea3n kh\u00e1c<\/strong>\u00a0ph\u1ea3i \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n 2 \u0111i\u1ec1u ki\u1ec7n:<\/p>\n<ul>\n<li>C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh hao m\u00f2n t\u1eeb<strong>\u00a001 (m\u1ed9t) n\u0103m tr\u1edf l\u00ean<\/strong>;<\/li>\n<li>C\u00f3 nguy\u00ean gi\u00e1 t\u1eeb\u00a0<strong>10.000.000 \u0111\u1ed3ng<\/strong>\u00a0(m\u01b0\u1eddi tri\u1ec7u \u0111\u1ed3ng)\u00a0<strong>tr\u1edf l\u00ean<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 id=\"2-2-anh-huong-den-nghiep-vu-tren-phan-mem\"><strong>2.2. \u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn nghi\u1ec7p v\u1ee5 tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h4>\n<p>Ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n \u0111\u00e3 c\u1eadp nh\u1eadt \u0111\u1ec3 \u0111\u00e1p \u1ee9ng v\u1edbi quy \u0111\u1ecbnh m\u1edbi n\u00e0y t\u1ea1i Th\u00f4ng t\u01b0 141\/2025\/TT-BTC: <strong>Kh\u00f4ng y\u00eau c\u1ea7u x\u00e1c nh\u1eadn th\u00f4ng tin Nguy\u00ean gi\u00e1<\/strong>\u00a0\u0111\u1ed1i v\u1edbi Lo\u1ea1i t\u00e0i s\u1ea3n l\u00e0\u00a0<strong>\u0110\u1ea5t, Nh\u00e0, V\u1eadt ki\u1ebfn tr\u00fac.<\/strong><\/p>\n<p>Khi anh\/ch\u1ecb th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng sau, ph\u1ea7n m\u1ec1m s\u1ebd\u00a0<strong>kh\u00f4ng c\u00f2n c\u1ea3nh b\u00e1o<\/strong>\u00a0<strong>b\u1eaft bu\u1ed9c nguy\u00ean gi\u00e1 ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng\u00a010.000.000\u0111<\/strong>:<\/p>\n<ul>\n<li>Th\u00eam t\u00e0i s\u1ea3n<\/li>\n<li>Nh\u1eadp kh\u1ea9u t\u00e0i s\u1ea3n<\/li>\n<li>Chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n<\/li>\n<li>Chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u<\/li>\n<li>\u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/li>\n<li>Chuy\u1ec3n th\u00e0nh c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC)<\/li>\n<li>T\u1ed5ng ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/qltshelp.misa.vn\/wp-content\/uploads\/2026\/06\/EfeWmIAP58.png\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/qltshelp.misa.vn\/wp-content\/uploads\/2026\/06\/msedge_WiFliu1zSh.png\" \/><\/p>\n<h3 id=\"3-van-de-thuong-gap\">3. V\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p<\/h3>\n<h4 id=\"3-1-luu-y\"><strong>3.1. L\u01b0u \u00fd<\/strong><\/h4>\n<ul>\n<li>Anh\/ch\u1ecb v\u1eabn c\u1ea7n\u00a0<strong>khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin b\u1eaft bu\u1ed9c kh\u00e1c c\u1ee7a t\u00e0i s\u1ea3n<\/strong>\u00a0(Lo\u1ea1i t\u00e0i s\u1ea3n, B\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, Hi\u1ec7n tr\u1ea1ng s\u1eed d\u1ee5ng\u2026).<\/li>\n<li>T\u00ednh n\u0103ng thay \u0111\u1ed5i n\u00e0y\u00a0<strong>ch\u1ec9 \u0111\u00e1p \u1ee9ng\u00a0<\/strong>cho Lo\u1ea1i t\u00e0i s\u1ea3n<strong>\u00a0Nh\u00e0, \u0110\u1ea5t, V\u1eadt ki\u1ebfn tr\u00fac<\/strong><\/li>\n<li>C\u00e1c Lo\u1ea1i t\u00e0i s\u1ea3n kh\u00e1c v\u1eabn ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n nguy\u00ean gi\u00e1 l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 10.000.000 v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb 1 n\u0103m tr\u1edf l\u00ean.<\/li>\n<\/ul>\n<h4 id=\"3-2-tai-sao-khi-khai-bao-tai-san-la-nha-dat-vat-kien-truc-nhung-phan-mem-van-hien-canh-bao-nguyen-gia-phai-lon-hon-hoac-bang-10-000-000\"><strong>3.2. T\u1ea1i sao khi khai b\u00e1o t\u00e0i s\u1ea3n l\u00e0 Nh\u00e0, \u0110\u1ea5t, V\u1eadt ki\u1ebfn tr\u00fac nh\u01b0ng ph\u1ea7n m\u1ec1m v\u1eabn hi\u1ec7n c\u1ea3nh b\u00e1o nguy\u00ean gi\u00e1 ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 10.000.000?<\/strong><\/h4>\n<p><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n<ul>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong> \u0110\u01a1n v\u1ecb ch\u01b0a c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 141\/2025\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n. Anh\/ch\u1ecb tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 141 <a href=\"https:\/\/helpihos.misa.vn\/tai-san\/knowledge-base\/cap-nhat-thu-cong-loai-tai-san-theo-thong-tu-quyet-dinh\/#2-1-cap-nhap-thong-tu\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong>\u00a0\u0110\u01a1n v\u1ecb \u0111\u00e3 c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 141\/2025\/TT-BTC:\n<ul>\n<li>Nguy\u00ean nh\u00e2n: N\u0103m khai b\u00e1o\/N\u0103m theo d\u00f5i \u0111ang l\u00e0 n\u0103m tr\u01b0\u1edbc 2026.<\/li>\n<li>Gi\u1ea3i ph\u00e1p: Anh\/ch\u1ecb \u0111i\u1ec1u ch\u1ec9nh n\u0103m v\u1ec1 th\u00e0nh n\u0103m 2026 r\u1ed3i ti\u1ebfn h\u00e0nh khai b\u00e1o l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 \u0110\u1ea5t, Nh\u00e0, V\u1eadt ki\u1ebfn tr\u00fac theo \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/qltshelp.misa.vn\/wp-content\/uploads\/2026\/06\/chrome_R07A88D4dS.png\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb v\u1ec1\u00a0thay \u0111\u1ed5i khi khai b\u00e1o t\u00e0i s\u1ea3n l\u00e0 \u0111\u1ea5t, nh\u00e0, v\u1eadt ki\u1ebfn tr\u00fac theo Th\u00f4ng t\u01b0 141\/2025\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n. Vi\u1ec7c thay \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean gi\u00e1 v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0c\u00f3 th\u1ec3 g\u00e2y&#8230;<\/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-52419","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52419","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":1,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52419\/revisions"}],"predecessor-version":[{"id":52421,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52419\/revisions\/52421"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=52419"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=52419"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=52419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}