B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a d\u1eef li\u1ec7u n\u0103m hi\u1ec7n t\u1ea1i t\u1eeb d\u1eef li\u1ec7u n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 ti\u1ebfp t\u1ee5c h\u1ea1ch to\u00e1n trong k\u1ef3 b\u00e1o c\u00e1o. Th\u1ef1c hi\u1ec7n khi d\u1eef li\u1ec7u c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang nh\u01b0ng s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m tr\u01b0\u1edbc, th\u01b0\u1eddng do t\u00e1ch d\u1eef li\u1ec7u t\u1ea1i th\u1eddi \u0111i\u1ec3m s\u1ed1 li\u1ec7u, b\u00e1o c\u00e1o ch\u01b0a ho\u00e0n ch\u1ec9nh, ch\u01b0a ch\u1ed1t ho\u1eb7c c\u00f3 ph\u00e1t sinh ch\u1ec9nh s\u1eeda sau khi t\u00e1ch.<\/p>\n
N\u1ed9i dung g\u1ed3m 2 tr\u01b0\u1eddng h\u1ee3p:<\/p>\n
Hi\u1ec7n ph\u1ea7n m\u1ec1m ch\u01b0a h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m cho d\u1eef li\u1ec7u t\u1eeb n\u0103m 2026 tr\u1edf \u0111i. N\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a t\u00e0i kho\u1ea3n b\u1ecb sai, anh\/ch\u1ecb v\u00e0o Nghi\u1ec7p v\u1ee5 \u2192 Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>, t\u00edch \u0111\u00fap v\u00e0o t\u00e0i kho\u1ea3n c\u1ea7n ch\u1ec9nh s\u1eeda v\u00e0 c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 \u0111\u00fang. Chi ti\u1ebft th\u1ef1c hi\u1ec7n, anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n \u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u c\u1ee7a n\u0103m 2025 l\u00e0 n\u0103m \u0111\u1ea7u ti\u00ean h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 107\/2017\/TT-BTC anh\/ch\u1ecb c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng L\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u1eeb Th\u00f4ng t\u01b0 107 <\/strong>\u0111\u1ec3 c\u1eadp nh\u1eadt l\u1ea1i s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m cho d\u1eef li\u1ec7u 2025 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":" 1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a d\u1eef li\u1ec7u n\u0103m hi\u1ec7n t\u1ea1i t\u1eeb d\u1eef li\u1ec7u n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 ti\u1ebfp t\u1ee5c h\u1ea1ch to\u00e1n trong k\u1ef3 b\u00e1o c\u00e1o. Th\u1ef1c hi\u1ec7n khi d\u1eef li\u1ec7u c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang nh\u01b0ng s\u1ed1 d\u01b0 \u0111\u1ea7u…<\/p>\n","protected":false},"author":61,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1097],"ht-kb-tag":[],"class_list":["post-57015","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-so-du-dau-ky"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/57015","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/61"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/57015\/revisions"}],"predecessor-version":[{"id":57117,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/57015\/revisions\/57117"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=57015"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=57015"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=57015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}2.2. Tr\u01b0\u1eddng h\u1ee3p 2: L\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u1eeb n\u0103m 2024 sang n\u0103m 2025<\/h4>\n