{"id":16275,"date":"2026-07-29T02:51:26","date_gmt":"2026-07-29T02:51:26","guid":{"rendered":"https:\/\/mva.vn\/?p=16275"},"modified":"2026-07-29T02:51:26","modified_gmt":"2026-07-29T02:51:26","slug":"ke-khai-chi-tieu-32b-to-khai-01-gtgt-thong-tu-89","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/ke-khai-chi-tieu-32b-to-khai-01-gtgt-thong-tu-89\/","title":{"rendered":"K\u00ea khai ch\u1ec9 ti\u00eau 32b T\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC khi n\u00e0o?"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

T\u1eeb ng\u00e0y 01\/7\/2026, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo m\u1eabu 01\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. M\u1eabu t\u1edd khai m\u1edbi \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt th\u00eam m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau nh\u1eb1m ph\u1ea3n \u00e1nh chi ti\u1ebft h\u01a1n c\u00e1c kho\u1ea3n thu\u1ebf GTGT ph\u00e1t sinh trong k\u1ef3, trong \u0111\u00f3 c\u00f3 ch\u1ec9 ti\u00eau 32b. Vi\u1ec7c xu\u1ea5t hi\u1ec7n ch\u1ec9 ti\u00eau 32b khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n b\u0103n kho\u0103n kh\u00f4ng bi\u1ebft tr\u01b0\u1eddng h\u1ee3p n\u00e0o ph\u1ea3i k\u00ea khai, kho\u1ea3n thu\u1ebf n\u00e0o \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y v\u00e0 c\u00f3 c\u1ea7n k\u00ea khai trong m\u1ecdi k\u1ef3 t\u00ednh thu\u1ebf hay kh\u00f4ng. N\u1ebfu k\u00ea khai sai ch\u1ec9 ti\u00eau 32b c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai ch\u1ec9 ti\u00eau 32b tr\u00ean T\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, gi\u00fap doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

I. T\u1ed5ng quan v\u1ec1 T\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/h2>\n
\"K\u00ea
K\u00ea khai ch\u1ec9 ti\u00eau 32b T\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC khi n\u00e0o?<\/figcaption><\/figure>\n

1.1. Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng m\u1eabu T\u1edd khai 01\/GTGT m\u1edbi<\/h3>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, t\u1eeb ng\u00e0y 01\/7\/2026<\/strong>, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo m\u1eabu m\u1edbi thay th\u1ebf m\u1eabu t\u1edd khai tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

M\u1eabu 01\/GTGT<\/strong> \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT.<\/p>\n

Vi\u1ec7c c\u1eadp nh\u1eadt m\u1eabu khai thu\u1ebf nh\u1eb1m:<\/p>\n

    \n
  • Ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.<\/li>\n
  • Qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ph\u00e1t sinh trong k\u1ef3.<\/li>\n
  • \u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u k\u00ea khai v\u1edbi h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n

    1.2. Ch\u1ec9 ti\u00eau 32b tr\u00ean T\u1edd khai 01\/GTGT l\u00e0 g\u00ec?<\/h3>\n

    Ch\u1ec9 ti\u00eau 32b l\u00e0 ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c b\u1ed5 sung tr\u00ean m\u1eabu T\u1edd khai 01\/GTGT m\u1edbi nh\u1eb1m ph\u1ea3n \u00e1nh kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u ra \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m do c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, doanh thu ho\u1eb7c ngh\u0129a v\u1ee5 thu\u1ebf GTGT theo quy \u0111\u1ecbnh<\/strong>.<\/p>\n

    \u0110\u00e2y l\u00e0 ch\u1ec9 ti\u00eau d\u00f9ng \u0111\u1ec3 k\u00ea khai c\u00e1c kho\u1ea3n l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p trong k\u1ef3.<\/p>\n

    K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd, ch\u1ec9 ti\u00eau 32b kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c k\u00ea khai th\u01b0\u1eddng xuy\u00ean m\u00e0 ch\u1ec9 ph\u00e1t sinh khi doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

    II. Khi n\u00e0o doanh nghi\u1ec7p k\u00ea khai ch\u1ec9 ti\u00eau 32b?<\/h2>\n

    2.1. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra<\/h3>\n

    Doanh nghi\u1ec7p k\u00ea khai ch\u1ec9 ti\u00eau 32b khi ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u00e3 k\u00ea khai.<\/p>\n

    V\u00ed d\u1ee5:<\/p>\n

      \n
    • Doanh nghi\u1ec7p \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/li>\n
    • Sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai v\u1ec1 gi\u00e1 b\u00e1n, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a ho\u1eb7c m\u1ee9c thu\u1ebf su\u1ea5t.<\/li>\n
    • Hai b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo quy \u0111\u1ecbnh.<\/li>\n
    • Kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u ra gi\u1ea3m \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o ch\u1ec9 ti\u00eau 32b.<\/li>\n<\/ul>\n

      2.2. Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/h3>\n

      Khi doanh nghi\u1ec7p ph\u00e1t sinh:<\/p>\n

        \n
      • Kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a.<\/li>\n
      • Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n.<\/li>\n
      • Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0m gi\u1ea3m doanh thu t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n

        N\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 v\u00e0 l\u00e0m ph\u00e1t sinh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra th\u00ec k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n k\u00ea khai t\u1ea1i ch\u1ec9 ti\u00eau 32b.<\/p>\n

        2.3. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf GTGT c\u1ee7a k\u1ef3 tr\u01b0\u1edbc<\/h3>\n

        Trong qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t h\u1ed3 s\u01a1 khai thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u00e3 k\u00ea khai tr\u01b0\u1edbc \u0111\u00f3 cao h\u01a1n th\u1ef1c t\u1ebf.<\/p>\n

        N\u1ebfu th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh v\u00e0 kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai theo h\u01b0\u1edbng d\u1eabn tr\u00ean m\u1eabu t\u1edd khai m\u1edbi.<\/p>\n

        III. C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u k\u00ea khai t\u1ea1i ch\u1ec9 ti\u00eau 32b<\/h2>\n

        3.1. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u<\/h3>\n

        S\u1ed1 li\u1ec7u k\u00ea khai t\u1ea1i ch\u1ec9 ti\u00eau 32b \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean:<\/p>\n

          \n
        • H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/li>\n
        • H\u00f3a \u0111\u01a1n thay th\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n
        • Bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean (n\u1ebfu c\u00f3).<\/li>\n
        • H\u1ed3 s\u01a1 ch\u1ee9ng minh nguy\u00ean nh\u00e2n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n
        • S\u1ed5 k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan.<\/li>\n<\/ul>\n

          Doanh nghi\u1ec7p kh\u00f4ng t\u1ef1 \u00fd ghi gi\u1ea3m s\u1ed1 thu\u1ebf GTGT n\u1ebfu kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 h\u1ee3p ph\u00e1p.<\/p>\n

          3.2. C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh<\/h3>\n

          C\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n:<\/p>\n

          Ch\u1ec9 ti\u00eau 32b = T\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m trong k\u1ef3<\/strong><\/p>\n

          Kho\u1ea3n thu\u1ebf n\u00e0y s\u1ebd l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u00e1t sinh trong k\u1ef3 k\u00ea khai.<\/p>\n

          IV. V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 k\u00ea khai ch\u1ec9 ti\u00eau 32b<\/h2>\n

          4.1. V\u00ed d\u1ee5 doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m h\u00f3a \u0111\u01a1n<\/h3>\n

          Th\u00e1ng 8\/2026, C\u00f4ng ty A xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cho C\u00f4ng ty B:<\/p>\n

            \n
          • Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a ch\u01b0a thu\u1ebf: 500.000.000 \u0111\u1ed3ng.<\/li>\n
          • Thu\u1ebf GTGT 10%: 50.000.000 \u0111\u1ed3ng.<\/li>\n<\/ul>\n

            Sau khi giao h\u00e0ng, hai b\u00ean ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p t\u00ednh sai \u0111\u01a1n gi\u00e1 v\u00e0 th\u1ed1ng nh\u1ea5t gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a 100.000.000 \u0111\u1ed3ng.<\/p>\n

            C\u00f4ng ty A l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m:<\/p>\n

              \n
            • Gi\u00e1 tr\u1ecb gi\u1ea3m ch\u01b0a thu\u1ebf: 100.000.000 \u0111\u1ed3ng.<\/li>\n
            • Thu\u1ebf GTGT gi\u1ea3m: 10.000.000 \u0111\u1ed3ng.<\/li>\n<\/ul>\n

              Khi k\u00ea khai thu\u1ebf GTGT th\u00e1ng 8\/2026:<\/p>\n

                \n
              • C\u00f4ng ty A k\u00ea khai kho\u1ea3n thu\u1ebf GTGT gi\u1ea3m 10.000.000 \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau 32b.<\/li>\n
              • S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n

                V. Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai ch\u1ec9 ti\u00eau 32b<\/h2>\n

                5.1. \u0110\u01b0a nh\u1ea7m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0o ch\u1ec9 ti\u00eau 32b<\/h3>\n

                M\u1ed9t s\u1ed1 k\u1ebf to\u00e1n nh\u1ea7m l\u1eabn gi\u1eefa:<\/p>\n

                  \n
                • Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n
                • Thu\u1ebf GTGT \u0111\u1ea7u ra \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/li>\n<\/ul>\n

                  Ch\u1ec9 ti\u00eau 32b kh\u00f4ng d\u00f9ng \u0111\u1ec3 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n

                  5.2. Kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0ng t\u1ef1 gi\u1ea3m thu\u1ebf<\/h3>\n

                  Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra n\u1ebfu kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ch\u1ee9ng minh.<\/p>\n

                  Vi\u1ec7c gi\u1ea3m thu\u1ebf ph\u1ea3i d\u1ef1a tr\u00ean:<\/p>\n

                    \n
                  • H\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7.<\/li>\n
                  • H\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n
                  • Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n

                    5.3. K\u00ea khai sai k\u1ef3 ph\u00e1t sinh<\/h3>\n

                    K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m k\u00ea khai kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

                    \u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf c\u1ea7n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 tr\u00e1nh ph\u1ea3i khai b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u l\u1ea7n.<\/p>\n

                    VI. L\u01b0u \u00fd cho k\u1ebf to\u00e1n khi l\u1eadp T\u1edd khai 01\/GTGT t\u1eeb 01\/7\/2026<\/h2>\n

                    6.1. Ki\u1ec3m tra ph\u1ea7n m\u1ec1m k\u00ea khai<\/h3>\n

                    Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt:<\/p>\n

                      \n
                    • Ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai thu\u1ebf.<\/li>\n
                    • Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/li>\n
                    • Ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n

                      Vi\u1ec7c s\u1eed d\u1ee5ng m\u1eabu c\u0169 sau th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn l\u1ed7i khi g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n

                      6.2. L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh<\/h3>\n

                      K\u1ebf to\u00e1n c\u1ea7n l\u01b0u:<\/p>\n

                        \n
                      • H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n
                      • H\u1ee3p \u0111\u1ed3ng mua b\u00e1n.<\/li>\n
                      • Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng.<\/li>\n
                      • Ch\u1ee9ng t\u1eeb li\u00ean quan.<\/li>\n<\/ul>\n

                        \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

                        6.3. Ki\u1ec3m tra s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa h\u00f3a \u0111\u01a1n v\u00e0 t\u1edd khai<\/h3>\n

                        Tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu:<\/p>\n

                          \n
                        • Doanh thu b\u00e1n ra.<\/li>\n
                        • Thu\u1ebf GTGT \u0111\u1ea7u ra.<\/li>\n
                        • C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/li>\n
                        • S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n

                          Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu th\u01b0\u1eddng xuy\u00ean gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t trong k\u00ea khai thu\u1ebf.<\/p>\n

                          VII. K\u1ebft lu\u1eadn<\/h2>\n

                          Ch\u1ec9 ti\u00eau 32b tr\u00ean T\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/strong> \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra<\/strong> trong k\u1ef3, nh\u01b0 tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a ho\u1eb7c c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00e1c l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf GTGT.<\/p>\n

                          K\u1ebf to\u00e1n c\u1ea7n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

                          Vi\u1ec7c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i tr\u00ean m\u1eabu T\u1edd khai 01\/GTGT t\u1eeb ng\u00e0y 01\/7\/2026 s\u1ebd gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf ch\u00ednh x\u00e1c, ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 tr\u00e1nh c\u00e1c sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>","protected":false},"excerpt":{"rendered":"

                          Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.T\u1eeb ng\u00e0y 01\/7\/2026, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo m\u1eabu 01\/GTGT ban h\u00e0nh k\u00e8m theo..<\/p>\n","protected":false},"author":1,"featured_media":16276,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16275","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"H\u01b0\u1edbng d\u1eabn k\u00ea khai ch\u1ec9 ti\u00eau 32b tr\u00ean T\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. 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