{"id":52735,"date":"2026-08-11T10:09:44","date_gmt":"2026-08-11T03:09:44","guid":{"rendered":"\/tai-san\/?post_type=ht_kb&p=52735"},"modified":"2026-08-12T10:12:14","modified_gmt":"2026-08-12T03:12:14","slug":"quy-dinh-ve-hao-mon-tai-san-co-dinh-vo-hinh-tai-san-dac-thu-theo-thong-tu-141-va-quy-dinh-cua-bo-tinh","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/quy-dinh-ve-hao-mon-tai-san-co-dinh-vo-hinh-tai-san-dac-thu-theo-thong-tu-141-va-quy-dinh-cua-bo-tinh\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 theo Th\u00f4ng t\u01b0 141 v\u00e0 Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9\/T\u1ec9nh"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb\u00a0x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh hao m\u00f2n hay kh\u00f4ng<\/strong>\u00a0theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.
<\/p>\n
Theo\u00a0Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/strong>,\u00a0kh\u00f4ng quy \u0111\u1ecbnh th\u1eddi gian v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>, do \u0111\u00f3 c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (nh\u01b0 ph\u1ea7n m\u1ec1m, \u2026)\u00a0kh\u00f4ng th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n<\/strong>, khi khai b\u00e1o t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m c\u00f3 th\u1ec3 kh\u00f4ng hi\u1ec3n th\u1ecb t\u1ef7 l\u1ec7 hao m\u00f2n ho\u1eb7c s\u1ed1 n\u0103m hao m\u00f2n.
<\/p>\n
Tuy nhi\u00ean,\u00a0m\u1ed9t s\u1ed1 B\u1ed9\/T\u1ec9nh ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ri\u00eang<\/strong>\u00a0quy \u0111\u1ecbnh danh m\u1ee5c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh hao m\u00f2n.
<\/p>\n
B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p v\u00e0 h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb\u00a0x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 c\u1ee7a t\u1eebng B\u1ed9\/T\u1ec9nh<\/strong>.<\/p>\n

2. Danh s\u00e1ch c\u00e1c t\u1ec9nh c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u1ec9nh quy \u0111\u1ecbnh v\u1ec1 t\u00ednh hao m\u00f2n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9<\/h3>\n
Anh\/ch\u1ecb c\u1ea7n x\u00e1c \u0111\u1ecbnh\u00a0\u0111\u01a1n v\u1ecb thu\u1ed9c t\u1ec9nh\/th\u00e0nh ph\u1ed1 n\u00e0o<\/strong>\u00a0v\u00e0\u00a0t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111ang qu\u1ea3n l\u00fd c\u00f3 thu\u1ed9c danh m\u1ee5c quy \u0111\u1ecbnh t\u1ea1i quy\u1ebft \u0111\u1ecbnh c\u1ee7a UBND t\u1ec9nh hay kh\u00f4ng<\/strong>.<\/p>\n
\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u1ee7a anh\/ch\u1ecb\u00a0thu\u1ed9c t\u1ec9nh c\u00f3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ri\u00eang<\/strong>\u00a0v\u00e0\u00a0t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh thu\u1ed9c danh m\u1ee5c quy \u0111\u1ecbnh t\u1ea1i quy\u1ebft \u0111\u1ecbnh c\u1ee7a UBND t\u1ec9nh<\/strong>, th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n theo quy \u0111\u1ecbnh c\u1ee7a t\u1ec9nh.<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p\u00a0\u0111\u1ecba ph\u01b0\u01a1ng ch\u01b0a c\u00f3 quy \u0111\u1ecbnh ri\u00eang ho\u1eb7c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh kh\u00f4ng thu\u1ed9c danh m\u1ee5c quy \u0111\u1ecbnh<\/strong>, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo\u00a0Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/strong>.<\/li>\n<\/ul>\n
D\u01b0\u1edbi \u0111\u00e2y l\u00e0\u00a0m\u1ed9t s\u1ed1 t\u1ec9nh \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u1ee7a UBND t\u1ec9nh<\/strong>\u00a0quy \u0111\u1ecbnh danh m\u1ee5c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh hao m\u00f2n,\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c MISA c\u1eadp nh\u1eadt tr\u00ean ph\u1ea7n m\u1ec1m<\/strong>.\u00a0<\/p>\n
\n
Hu\u1ebf:<\/strong>\u00a0Quy\u1ebft \u0111\u1ecbnh 62\/2023\/Q\u0110-UBND ng\u00e0y 20\/11\/2023<\/li>\n
L\u1ea1ng S\u01a1n:<\/strong>\u00a0Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1058\/Q\u0110-UBND ng\u00e0y 12\/6\/2026<\/li>\n
H\u01b0ng Y\u00ean:\u00a0<\/strong>Quy\u1ebft \u0111\u1ecbnh c\u1ee7a t\u1ec9nh H\u01b0ng Y\u00ean<\/li>\n
\u0110\u1ed3ng Th\u00e1p:<\/strong>\u00a0Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2177\/Q\u00d0-UBND ng\u00e0y 15\/07\/2026<\/a><\/li>\n<\/ul>\n
3. L\u01b0u \u00fd<\/h3>\n
Tr\u01b0\u1eddng h\u1ee3p t\u1ec9nh c\u1ee7a anh\/ch\u1ecb\u00a0ch\u01b0a c\u00f3 trong danh s\u00e1ch tr\u00ean<\/strong>\u00a0nh\u01b0ng\u00a0th\u1ef1c t\u1ebf \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh<\/strong>\u00a0quy \u0111\u1ecbnh v\u1ec1 t\u00ednh hao m\u00f2n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9, anh\/ch\u1ecb vui l\u00f2ng\u00a0cung c\u1ea5p th\u00f4ng tin s\u1ed1 Quy\u1ebft \u0111\u1ecbnh<\/strong>\u00a0\u0111\u1ec3 MISA\u00a0ghi nh\u1eadn v\u00e0 c\u1eadp nh\u1eadt danh s\u00e1ch tr\u00ean ph\u1ea7n m\u1ec1m<\/strong>.<\/p>\n
4. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><\/h3>\n4.1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb thu\u1ed9c t\u1ec9nh c\u00f3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ri\u00eang v\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh thu\u1ed9c danh m\u1ee5c quy \u0111\u1ecbnh th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n, l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c hao m\u00f2n cho t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh?<\/strong><\/h4>\n
Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p khai b\u00e1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh nh\u01b0ng kh\u00f4ng hi\u1ec3n th\u1ecb s\u1ed1 n\u0103m hao m\u00f2n ho\u1eb7c t\u1ef7 l\u1ec7 hao m\u00f2n<\/strong>, anh\/ch\u1ecb ki\u1ec3m tra t\u00e0i s\u1ea3n c\u00f3 thu\u1ed9c danh m\u1ee5c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u00ednh hao m\u00f2n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9\/T\u1ec9nh hay kh\u00f4ng. N\u1ebfu thu\u1ed9c danh m\u1ee5c, th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u00e0 ch\u1ecdn \u0111\u00fang lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3 khai b\u00e1o T\u1ef7 l\u1ec7 hao m\u00f2n<\/strong> v\u00e0 S\u1ed1 n\u0103m s\u1eed d\u1ee5ng<\/strong> theo h\u01b0\u1edbng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n
\n
B\u01b0\u1edbc 1:\u00a0<\/strong>Anh\/ch\u1ecb ki\u1ec3m tra m\u00e3 lo\u1ea1i t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u00ednh hao m\u00f2n b\u1eb1ng c\u00e1ch: V\u00e0o\u00a0Danh m\u1ee5c<\/strong>, ch\u1ecdn\u00a0Lo\u1ea1i t\u00e0i s\u1ea3n.<\/strong><\/li>\n
B\u01b0\u1edbc 2:\u00a0<\/strong>T\u00ecm v\u00e0 xem c\u1ed9t\u00a0T\u1ef7 l\u1ec7 hao m\u00f2n<\/strong>\u00a0v\u00e0\u00a0S\u1ed1 n\u0103m s\u1eed d\u1ee5ng<\/strong>\u00a0c\u1ee7a lo\u1ea1i t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n t\u00ednh hao m\u00f2n, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft\u00a0t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n
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B\u01b0\u1edbc 3:\u00a0Khai b\u00e1o t\u00e0i s\u1ea3n\u00a0<\/a><\/strong>ho\u1eb7c \u00a0Chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n\u00a0<\/strong><\/a>\u0111\u1ec3 ch\u1ecdn \u0111\u00fang lo\u1ea1i t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u00f3 t\u00ednh hao m\u00f2n theo quy \u0111\u1ecbnh.<\/p>\n<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ecm th\u1ea5y lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u00fang v\u00e0 ph\u00f9 h\u1ee3p, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n th\u00eam th\u1ee7 c\u00f4ng Lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c t\u00ednh hao m\u00f2n theo quy \u0111\u1ecbnh c\u1ee7a t\u1ec9nh\/th\u00e0nh ph\u1ed1, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft\u00a0t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb\u00a0x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh hao m\u00f2n hay kh\u00f4ng\u00a0theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Theo\u00a0Th\u00f4ng t\u01b0 141\/2025\/TT-BTC,\u00a0kh\u00f4ng quy \u0111\u1ecbnh th\u1eddi gian v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \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-52735","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52735","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":3,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52735\/revisions"}],"predecessor-version":[{"id":52767,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52735\/revisions\/52767"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=52735"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=52735"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=52735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}