B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1c n\u1ed9i dung b\u1ed5 sung v\u1ec1 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp, tinh g\u1ecdn t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y theo C\u00f4ng v\u0103n s\u1ed1 6196\/BTC-QLKT ng\u00e0y 09\/05\/2025, tr\u00ean c\u01a1 s\u1edf h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 1010\/BTC-QLKT c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n
N\u1ed9i dung t\u1eadp trung h\u01b0\u1edbng d\u1eabn:<\/p>\n
B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1\u00a01010\/BTC-QLKT\u00a0ng\u00e0y 23\/01\/2025 g\u1eedi c\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, UBND c\u00e1c c\u1ea5p t\u1ec9nh h\u01b0\u1edbng d\u1eabn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n khi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp, tinh g\u1ecdn t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y (C\u00f4ng v\u0103n\u00a01010\/BTC-QLKT). \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ed1ng nh\u1ea5t khi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n, ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 c\u00e1c y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u00f3 li\u00ean quan, B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung nh\u01b0 sau:<\/p>\n<\/div>\n<\/div>\n
1.1. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a024\/2024\/TT-BTC\u00a0ng\u00e0y 17\/4\/2024 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p<\/p>\n
Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c m\u1ee5c 1 ph\u1ea7n I Ph\u1ee5 l\u1ee5c I k\u00e8m theo C\u00f4ng v\u0103n\u00a01010\/BTC-QLKT, \u0111\u01a1n v\u1ecb xem x\u00e9t x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u quy\u1ebft to\u00e1n NSNN, th\u1eddi \u0111i\u1ec3m b\u00e0n giao v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf. Do \u0111\u00f3 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p th\u00ec k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a m\u1ee5c 1 ph\u1ea7n I Ph\u1ee5 l\u1ee5c I k\u00e8m theo C\u00f4ng v\u0103n\u00a01010\/BTC-QLKT\u00a0(t\u00ednh t\u1eeb ng\u00e0y 01\/01 n\u0103m s\u1eafp x\u1ebfp \u0111\u1ebfn h\u1ebft ng\u00e0y tr\u01b0\u1edbc ng\u00e0y quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh).<\/p>\n<\/div>\n<\/div>\n
1.2. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f2n l\u1ea1i (c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p)<\/p>\n
T\u00f9y v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng theo \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m b m\u1ee5c 1 ph\u1ea7n I Ph\u1ee5 l\u1ee5c I k\u00e8m theo C\u00f4ng v\u0103n\u00a01010\/BTC-QLKT. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb l\u1ef1a ch\u1ecdn k\u00e9o d\u00e0i k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng theo \u0111i\u1ec3m b m\u1ee5c 1 ph\u1ea7n I Ph\u1ee5 l\u1ee5c I k\u00e8m theo C\u00f4ng v\u0103n\u00a01010\/BTC-QLKT\u00a0c\u1ea7n \u0111\u1ea3m b\u1ea3o k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng ph\u1ea3i kh\u00f4ng qu\u00e1 15 th\u00e1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb l\u1ef1a ch\u1ecdn k\u00e9o d\u00e0i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, th\u00ec c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n theo tr\u00ecnh t\u1ef1 th\u1eddi gian ph\u00e1t sinh th\u1ef1c t\u1ebf c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh (kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong c\u00e1c th\u00e1ng 1, 2, 3 n\u0103m sau v\u00e0o ng\u00e0y 31\/12 n\u0103m tr\u01b0\u1edbc).<\/p>\n
V\u00ed d\u1ee5, \u0111\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng l\u00e0 k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2024 (k\u00e9o d\u00e0i t\u00ednh t\u1eeb 01\/01\/2024 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/3\/2025), th\u00ec khi ghi s\u1ed5 c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh thu\u1ed9c th\u00e1ng 1, 2, 3\/2025, \u0111\u01a1n v\u1ecb ph\u1ea3i h\u1ea1ch to\u00e1n theo \u0111\u00fang th\u1eddi \u0111i\u1ec3m nghi\u1ec7p v\u1ee5 ph\u00e1t sinh (trong th\u00e1ng 1, 2, 3\/2025) tr\u00ean s\u1ed5 k\u1ebf to\u00e1n; tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed5 c\u00e1c nghi\u1ec7p v\u1ee5 n\u00e0y v\u00e0o ng\u00e0y 31\/12\/2024, v\u00ec tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 k\u00e9o d\u00e0i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n n\u0103m 2024 (g\u1ed3m 15 th\u00e1ng) ch\u1ee9 kh\u00f4ng ph\u1ea3i k\u00e9o d\u00e0i ng\u00e0y 31\/12\/2024.<\/p>\n<\/div>\n<\/div>\n
2.1. B\u00e3i b\u1ecf h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c m\u1ee5c 2.7 ph\u1ea7n III Ph\u1ee5 l\u1ee5c I k\u00e8m theo C\u00f4ng v\u0103n\u00a01010\/BTC-QLKT.<\/p>\n<\/div>\n<\/div>\n
2.2. B\u1ed5 sung h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n kinh ph\u00ed NSNN \u0111\u01b0\u1ee3c b\u00e0n giao khi th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y nh\u01b0 sau:<\/p>\n<\/div>\n<\/div>\n
a) \u0110\u1ed1i v\u1edbi b\u00e0n giao s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n kinh ph\u00ed NSNN giao t\u1ef1 ch\u1ee7 n\u0103m 2025:<\/p>\n
(1) T\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng:<\/p>\n
Theo nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu t\u1ea1i Th\u00f4ng t\u01b0\u00a024\/2024\/TT-BTC, \u0111\u01a1n v\u1ecb \u0111\u00e3 ghi nh\u1eadn doanh thu t\u1eeb \u0111\u1ea7u n\u0103m t\u01b0\u01a1ng \u1ee9ng v\u1edbi d\u1ef1 to\u00e1n kinh ph\u00ed NSNN giao t\u1ef1 ch\u1ee7 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t (b\u00fat to\u00e1n N\u1ee3 TK 135\/C\u00f3 TK 511). V\u00ec v\u1eady, tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng, \u0111\u01a1n v\u1ecb ph\u1ea3i ghi gi\u1ea3m doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 d\u1ef1 to\u00e1n kinh ph\u00ed NSNN giao t\u1ef1 ch\u1ee7 c\u00f2n l\u1ea1i ch\u01b0a s\u1eed d\u1ee5ng, ghi:<\/p>\n
N\u1ee3 TK 511- Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n
C\u00f3 TK 135- Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351).<\/p>\n
(2) T\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf nh\u1eadn b\u00e0n giao s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n kinh ph\u00ed NSNN giao t\u1ef1 ch\u1ee7, c\u0103n c\u1ee9 h\u1ed3 s\u01a1 b\u00e0n giao d\u1ef1 to\u00e1n kinh ph\u00ed NSNN giao t\u1ef1 ch\u1ee7 ch\u01b0a s\u1eed d\u1ee5ng, ghi:<\/p>\n
N\u1ee3 TK 135- Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n
C\u00f3 TK 511 \u2013 Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p.<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
N\u1ee3 TK 008- D\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng (00822).<\/p>\n<\/div>\n<\/div>\n
b) \u0110\u1ed1i v\u1edbi b\u00e0n giao s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n kinh ph\u00ed NSNN kh\u00f4ng giao t\u1ef1 ch\u1ee7: \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf nh\u1eadn b\u00e0n giao c\u0103n c\u1ee9 h\u1ed3 s\u01a1 b\u00e0n giao d\u1ef1 to\u00e1n kinh ph\u00ed NSNN ch\u01b0a s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ea1ch to\u00e1n c\u00e1c b\u00fat to\u00e1n ngo\u00e0i b\u1ea3ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a024\/2024\/TT-BTC.<\/p>\n<\/div>\n<\/div>\n
2.3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf nh\u1eadn b\u00e0n giao \u0111\u00e3 h\u1ea1ch to\u00e1n theo \u0111i\u1ec3m c m\u1ee5c 2.7 ph\u1ea7n III Ph\u1ee5 l\u1ee5c I k\u00e8m theo C\u00f4ng v\u0103n\u00a01010\/BTC-QLKT\u00a0th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf nh\u1eadn b\u00e0n giao th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i cho ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a024\/2024\/TT-BTC.<\/p>\n<\/div>\n<\/div>\n
2.4. Tr\u00ean c\u01a1 s\u1edf h\u1ed3 s\u01a1 nh\u1eadn b\u00e0n giao, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf nh\u1eadn b\u00e0n giao ph\u1ea3i ki\u1ec3m tra, r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cPh\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p\u201d, \u201cKinh ph\u00ed mang sang n\u0103m sau\u201d tr\u00ean b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u1edbi s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n NSNN giao t\u1ef1 ch\u1ee7 ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft tr\u00ean b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng ch\u01b0a ghi gi\u1ea3m doanh thu theo h\u01b0\u1edbng d\u1eabn t\u1ea1i b\u00fat to\u00e1n (1) \u0111i\u1ec3m a m\u1ee5c 2.2 n\u00eau tr\u00ean, th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf nh\u1eadn b\u00e0n giao kh\u00f4ng h\u1ea1ch to\u00e1n nh\u1eadn b\u00e0n giao s\u1ed1 li\u1ec7u b\u00ean N\u1ee3 TK 135 \u201cPh\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p\u201d v\u00e0 b\u00ean c\u00f3 TK 468 \u201cKinh ph\u00ed mang sang n\u0103m sau\u201d t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 li\u1ec7u c\u1ea7n ph\u1ea3i ghi gi\u1ea3m tr\u01b0\u1edbc khi b\u00e0n giao. Cho \u0111\u1ebfn khi nh\u1eadn b\u00e0n giao s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n kinh ph\u00ed NSNN giao t\u1ef1 ch\u1ee7 n\u0103m 2025 ch\u01b0a s\u1eed d\u1ee5ng, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf nh\u1eadn b\u00e0n giao m\u1edbi h\u1ea1ch to\u00e1n theo b\u00fat to\u00e1n (2) t\u1ea1i \u0111i\u1ec3m a m\u1ee5c 2.2 n\u00eau tr\u00ean.<\/p>\n<\/div>\n<\/div>\n
3.1. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf v\u1eabn c\u00f2n s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, \u0111\u01a1n v\u1ecb ph\u1ea3i r\u00e0 so\u00e1t \u0111\u1ea3m b\u1ea3o m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc sau:<\/p>\n
\u2013 \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 ghi nh\u1eadn v\u00e0o doanh thu: Do \u0111\u00e3 ghi nh\u1eadn doanh thu n\u00ean s\u1ed1 li\u1ec7u n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3, t\u00ednh v\u00e0o ch\u00eanh l\u1ec7ch thu chi, n\u1ed9p thu\u1ebf, ph\u00e2n ph\u1ed1i v\u00e0 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh; tuy nhi\u00ean c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01a1n v\u1ecb c\u00f2n ch\u01b0a thu h\u1ed3i b\u1eb1ng ti\u1ec1n. Khi b\u00e0n giao, t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n c\u00f2n s\u1ed1 d\u01b0 ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 s\u1ed1 li\u1ec7u theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu, \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i; x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p, h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ec3 b\u00e0n giao cho \u0111\u01a1n v\u1ecb m\u1edbi ti\u1ebfp t\u1ee5c theo d\u00f5i v\u00e0 x\u1eed l\u00fd.<\/p>\n
\u2013 T\u01b0\u01a1ng t\u1ef1, \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 kh\u00e1c c\u00f2n d\u01b0 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu, ph\u1ea3i tr\u1ea3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh r\u00f5 l\u00fd do, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ec3 c\u00f3 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd tr\u01b0\u1edbc v\u00e0 sau khi b\u00e0n giao.<\/p>\n<\/div>\n<\/div>\n
3.2. \u0110\u1ed1i v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh sau khi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf b\u1ecb k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng<\/p>\n
\u2013 \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i k\u1ecbp th\u1eddi x\u1eed l\u00fd, \u0111i\u1ec1u ch\u1ec9nh c\u00e1c sai s\u00f3t ph\u00e1t hi\u1ec7n v\u00e0o k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng.<\/p>\n
\u2013 \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i k\u1ecbp th\u1eddi \u0111\u00f3ng c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng; \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 b\u00e0n giao.<\/p>\n
\u2013 Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf \u0111\u00e3 k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng \u0111ang trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd s\u1ed1 li\u1ec7u b\u00e0n giao t\u00e0i s\u1ea3n, t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c m\u00e0 c\u00f3 ph\u00e1t sinh th\u00eam nghi\u1ec7p v\u1ee5 nh\u1eb1m x\u1eed l\u00fd n\u1ed1t s\u1ed1 li\u1ec7u v\u00e0 \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t (n\u1ebfu c\u00f3) th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u00e0o th\u00f4ng tin, s\u1ed1 li\u1ec7u t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5 cho b\u00e0n giao. C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh (n\u1ebfu c\u00f3) trong giai \u0111o\u1ea1n sau khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c b\u00e0n giao ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd, an to\u00e0n t\u00e0i s\u1ea3n, ngu\u1ed3n l\u1ef1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c b\u00e0n giao cho \u0111\u01a1n v\u1ecb kh\u00e1c.<\/p>\n
\u2013 Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u1ea5p tr\u00ean (ho\u1eb7c \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n giao nhi\u1ec7m v\u1ee5) ti\u1ebfp nh\u1eadn x\u1eed l\u00fd s\u1ed1 li\u1ec7u sau khi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf \u0111\u00e3 k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng, th\u00ec \u0111\u01a1n v\u1ecb ti\u1ebfp nh\u1eadn x\u1eed l\u00fd s\u1ed1 li\u1ec7u c\u0103n c\u1ee9 th\u1ef1c t\u1ebf vi\u1ec7c ti\u1ebfp nh\u1eadn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c n\u1ed9i dung x\u1eed l\u00fd th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng (ph\u1ea7n I v\u00e0 ph\u1ea7n II Ph\u1ee5 l\u1ee5c I k\u00e8m theo C\u00f4ng v\u0103n\u00a01010\/BTC-QLKT\u00a0v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan) ho\u1eb7c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf nh\u1eadn b\u00e0n giao (ph\u1ea7n III Ph\u1ee5 l\u1ee5c I k\u00e8m theo C\u00f4ng v\u0103n\u00a01010\/BTC-QLKT\u00a0v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan).<\/p>\n<\/div>\n<\/div>\n
3.3. V\u1ec1 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 3388 \u201cPh\u1ea3i tr\u1ea3 kh\u00e1c\u2019\u2019 t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf nh\u1eadn b\u00e0n giao<\/p>\n
\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf nh\u1eadn b\u00e0n giao ph\u1ea3i \u0111\u1ea3m b\u1ea3o T\u00e0i kho\u1ea3n 3388 \u201cPh\u1ea3i tr\u1ea3 kh\u00e1c\u201d (chi ti\u1ebft nh\u1eadn b\u00e0n giao trong qu\u00e1 tr\u00ecnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y) h\u1ebft s\u1ed1 d\u01b0 sau khi h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n nh\u1eadn b\u00e0n giao theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.8 m\u1ee5c III Ph\u1ee5 l\u1ee5c I k\u00e8m theo C\u00f4ng v\u0103n\u00a01010\/BTC-QLKT.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p sau khi nh\u1eadn b\u00e0n giao, T\u00e0i kho\u1ea3n 3388 \u201cPh\u1ea3i tr\u1ea3 kh\u00e1c\u201d (chi ti\u1ebft nh\u1eadn b\u00e0n giao trong qu\u00e1 tr\u00ecnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y) kh\u00f4ng h\u1ebft s\u1ed1 d\u01b0, l\u00e0 do qu\u00e1 tr\u00ecnh ghi nh\u1eadn s\u1ed1 li\u1ec7u b\u00e0n giao ch\u01b0a \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh. V\u00ec v\u1eady, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf nh\u1eadn b\u00e0n giao ph\u1ea3i kh\u1ea9n tr\u01b0\u01a1ng ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 b\u00e0n giao chi ti\u1ebft \u0111\u1ec3 t\u1ea5t to\u00e1n h\u1ebft s\u1ed1 d\u01b0, tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u1ec3 tr\u01b0\u1eddng h\u1ee3p t\u1ed3n t\u1ea1i s\u1ed1 d\u01b0 B\u00ean N\u1ee3 ho\u1eb7c s\u1ed1 d\u01b0 B\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 3388 \u201cPh\u1ea3i tr\u1ea3 kh\u00e1c\u201d (chi ti\u1ebft nh\u1eadn b\u00e0n giao trong qu\u00e1 tr\u00ecnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y) sau khi \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 li\u1ec7u nh\u1eadn b\u00e0n giao.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1c n\u1ed9i dung b\u1ed5 sung v\u1ec1 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp, tinh g\u1ecdn t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y theo C\u00f4ng v\u0103n s\u1ed1 6196\/BTC-QLKT ng\u00e0y 09\/05\/2025, tr\u00ean c\u01a1 s\u1edf h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 1010\/BTC-QLKT c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. N\u1ed9i…<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-58319","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58319","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\/51"}],"version-history":[{"count":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58319\/revisions"}],"predecessor-version":[{"id":58321,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58319\/revisions\/58321"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=58319"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=58319"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=58319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}