{"id":16358,"date":"2026-08-04T02:15:29","date_gmt":"2026-08-04T02:15:29","guid":{"rendered":"https:\/\/mva.vn\/?p=16358"},"modified":"2026-08-04T02:15:29","modified_gmt":"2026-08-04T02:15:29","slug":"cach-ghi-chi-tieu-27-tren-tk-01-gtgt-moi-thay-the-tt80-2021","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cach-ghi-chi-tieu-27-tren-tk-01-gtgt-moi-thay-the-tt80-2021\/","title":{"rendered":"C\u00e1ch ghi ch\u1ec9 ti\u00eau 27 tr\u00ean t\u1edd khai 01\/GTGT m\u1edbi thay th\u1ebf t\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 80\/2021"},"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>

C\u00e1ch ghi ch\u1ec9 ti\u00eau 27 tr\u00ean t\u1edd khai 01\/GTGT m\u1edbi thay th\u1ebf t\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 80\/2021 l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n quan t\u00e2m khi th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026 ho\u1eb7c qu\u00fd III\/2026. So v\u1edbi m\u1eabu t\u1edd khai c\u0169 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, ch\u1ec9 ti\u00eau 27 \u0111\u00e3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 v\u1ec1 ph\u1ea1m vi ph\u1ea3n \u00e1nh doanh thu v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u. Vi\u1ec7c hi\u1ec3u \u0111\u00fang \u00fd ngh\u0129a c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p k\u00ea khai ch\u00ednh x\u00e1c, tr\u00e1nh sai s\u00f3t khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

I. Ch\u1ec9 ti\u00eau 27 tr\u00ean t\u1edd khai 01\/GTGT m\u1edbi l\u00e0 g\u00ec?<\/h2>\n
\"C\u00e1ch
C\u00e1ch ghi ch\u1ec9 ti\u00eau 27 tr\u00ean t\u1edd khai 01\/GTGT m\u1edbi thay th\u1ebf t\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 80\/2021<\/figcaption><\/figure>\n

1.1. Ch\u1ec9 ti\u00eau 27 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh n\u1ed9i dung g\u00ec?<\/h3>\n

Theo m\u1eabu t\u1edd khai 01\/GTGT ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, ch\u1ec9 ti\u00eau [27] ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a thu\u1ebf GTGT, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT, nh\u01b0ng kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT.<\/p>\n

1.2. \u00dd ngh\u0129a c\u1ee7a ch\u1ec9 ti\u00eau 27<\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3:<\/p>\n

    \n
  • T\u1ed5ng h\u1ee3p doanh thu b\u00e1n ra ph\u00e1t sinh trong k\u1ef3.<\/li>\n
  • \u0110\u1ed1i chi\u1ebfu v\u1edbi doanh thu tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
  • Ph\u1ee5c v\u1ee5 vi\u1ec7c ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a s\u1ed1 li\u1ec7u k\u00ea khai thu\u1ebf GTGT.<\/li>\n
  • H\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1edd khai.<\/li>\n<\/ul>\n

    1.3. \u0110i\u1ec3m m\u1edbi so v\u1edbi Th\u00f4ng t\u01b0 80\/2021<\/h3>\n

    So v\u1edbi m\u1eabu t\u1edd khai c\u0169 theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, ch\u1ec9 ti\u00eau 27 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 h\u01a1n c\u00e1c nh\u00f3m doanh thu, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung c\u01a1 ch\u1ebf lo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT<\/strong> th\u00f4ng qua ch\u1ec9 ti\u00eau 32b.<\/p>\n

    II. C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau 27<\/h2>\n

    2.1. C\u00f4ng th\u1ee9c m\u1edbi<\/h3>\n

    Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC:<\/p>\n

    \n

    Ch\u1ec9 ti\u00eau [27] = [29] + [30] + [32] + [32a] \u2212 [32b]<\/strong>.<\/p>\n<\/blockquote>\n

    2.2. \u00dd ngh\u0129a t\u1eebng ch\u1ec9 ti\u00eau<\/h3>\n

    Trong \u0111\u00f3:<\/p>\n

      \n
    • Ch\u1ec9 ti\u00eau [29]:<\/strong> Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 0%<\/strong>.<\/li>\n
    • Ch\u1ec9 ti\u00eau [30]:<\/strong> Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5%<\/strong>.<\/li>\n
    • Ch\u1ec9 ti\u00eau [32]:<\/strong> Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 10%<\/strong>.<\/li>\n
    • Ch\u1ec9 ti\u00eau [32a]:<\/strong> Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT<\/strong>.<\/li>\n
    • Ch\u1ec9 ti\u00eau [32b]:<\/strong> Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT<\/strong>.<\/li>\n<\/ul>\n

      2.3. V\u00ec sao ph\u1ea3i tr\u1eeb ch\u1ec9 ti\u00eau 32b?<\/h3>\n

      C\u00e1c kho\u1ea3n ghi nh\u1eadn t\u1ea1i ch\u1ec9 ti\u00eau 32b kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf GTGT n\u00ean ph\u1ea3i lo\u1ea1i kh\u1ecfi t\u1ed5ng doanh thu ph\u1ea3n \u00e1nh t\u1ea1i ch\u1ec9 ti\u00eau 27 \u0111\u1ec3 tr\u00e1nh ghi nh\u1eadn tr\u00f9ng doanh thu tr\u00ean t\u1edd khai.<\/p>\n

      III. C\u00e1ch ghi ch\u1ec9 ti\u00eau 27 trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/h2>\n

      3.1. Doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh doanh thu ch\u1ecbu thu\u1ebf<\/h3>\n

      N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh doanh thu ch\u1ecbu thu\u1ebf GTGT 10%, th\u00ec:<\/p>\n

        \n
      • Ch\u1ec9 ti\u00eau 32 c\u00f3 s\u1ed1 li\u1ec7u.<\/li>\n
      • Ch\u1ec9 ti\u00eau 27 s\u1ebd b\u1eb1ng ch\u1ec9 ti\u00eau 32.<\/li>\n<\/ul>\n

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

          \n
        • Doanh thu ch\u1ecbu thu\u1ebf 10%: 2 t\u1ef7 \u0111\u1ed3ng.<\/li>\n<\/ul>\n

          Khi \u0111\u00f3:<\/p>\n

            \n
          • Ch\u1ec9 ti\u00eau 32 = 2 t\u1ef7 \u0111\u1ed3ng.<\/li>\n
          • Ch\u1ec9 ti\u00eau 27 = 2 t\u1ef7 \u0111\u1ed3ng.<\/li>\n<\/ul>\n

            3.2. C\u00f3 doanh thu ch\u1ecbu thu\u1ebf v\u00e0 doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai<\/h3>\n

            V\u00ed d\u1ee5 doanh nghi\u1ec7p ph\u00e1t sinh:<\/p>\n

              \n
            • Doanh thu ch\u1ecbu thu\u1ebf 10%: 800 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n
            • Kho\u1ea3n thu h\u1ed9 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng ph\u1ea3i k\u00ea khai: 200 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n

              Khi \u0111\u00f3:<\/p>\n

                \n
              • Ch\u1ec9 ti\u00eau 32 = 800 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n
              • Ch\u1ec9 ti\u00eau 32a = 200 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n
              • Ch\u1ec9 ti\u00eau 27 = 1 t\u1ef7 \u0111\u1ed3ng.<\/li>\n<\/ul>\n

                3.3. C\u00f3 kho\u1ea3n kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT<\/h3>\n

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

                  \n
                • Ch\u1ec9 ti\u00eau 29: 300 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n
                • Ch\u1ec9 ti\u00eau 30: 500 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n
                • Ch\u1ec9 ti\u00eau 32: 2 t\u1ef7 \u0111\u1ed3ng.<\/li>\n
                • Ch\u1ec9 ti\u00eau 32a: 150 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n
                • Ch\u1ec9 ti\u00eau 32b: 50 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n

                  Khi \u0111\u00f3:<\/p>\n

                  Ch\u1ec9 ti\u00eau 27 = 300 + 500 + 2.000 + 150 \u2212 50 = 2.900 tri\u1ec7u \u0111\u1ed3ng.<\/strong><\/p>\n

                  IV. Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi k\u00ea khai ch\u1ec9 ti\u00eau 27<\/h2>\n

                  4.1. Kh\u00f4ng bao g\u1ed3m doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/h3>\n

                  Doanh thu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/strong> kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o ch\u1ec9 ti\u00eau 27 n\u1ebfu kh\u00f4ng thu\u1ed9c ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh c\u1ee7a c\u00f4ng th\u1ee9c theo m\u1eabu t\u1edd khai m\u1edbi.<\/p>\n

                  K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa:<\/p>\n

                    \n
                  • Kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/li>\n
                  • Kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT.<\/li>\n
                  • Kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a thu\u1ebf GTGT.<\/li>\n<\/ul>\n

                    4.2. Theo d\u00f5i ri\u00eang t\u1eebng nh\u00f3m doanh thu<\/h3>\n

                    Doanh nghi\u1ec7p n\u00ean h\u1ea1ch to\u00e1n ri\u00eang:<\/p>\n

                      \n
                    • Doanh thu ch\u1ecbu thu\u1ebf 0%.<\/li>\n
                    • Doanh thu ch\u1ecbu thu\u1ebf 5%.<\/li>\n
                    • Doanh thu ch\u1ecbu thu\u1ebf 10%.<\/li>\n
                    • Doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai.<\/li>\n
                    • C\u00e1c kho\u1ea3n kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n

                      Vi\u1ec7c ph\u00e2n lo\u1ea1i ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap l\u1eadp t\u1edd khai nhanh v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n

                      4.3. \u0110\u1ed1i chi\u1ebfu v\u1edbi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n

                      Tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu:<\/p>\n

                        \n
                      • T\u1ed5ng doanh thu tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
                      • Doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n
                      • C\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai 01\/GTGT.<\/li>\n<\/ul>\n

                        \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf sai l\u1ec7ch d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

                        V. Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi ghi ch\u1ec9 ti\u00eau 27<\/h2>\n

                        5.1. Kh\u00f4ng lo\u1ea1i tr\u1eeb ch\u1ec9 ti\u00eau 32b<\/h3>\n

                        \u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn khi\u1ebfn ch\u1ec9 ti\u00eau 27 b\u1ecb ghi nh\u1eadn cao h\u01a1n th\u1ef1c t\u1ebf.<\/p>\n

                        5.2. Nh\u1ea7m doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf v\u1edbi doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai<\/h3>\n

                        Hai nh\u00f3m doanh thu n\u00e0y c\u00f3 b\u1ea3n ch\u1ea5t ho\u00e0n to\u00e0n kh\u00e1c nhau.<\/p>\n

                        N\u1ebfu k\u00ea khai nh\u1ea7m s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai.<\/p>\n

                        5.3. Kh\u00f4ng c\u1eadp nh\u1eadt m\u1eabu t\u1edd khai m\u1edbi<\/h3>\n

                        T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026 ho\u1eb7c qu\u00fd III\/2026<\/strong>, doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng m\u1eabu t\u1edd khai 01\/GTGT m\u1edbi theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC thay cho m\u1eabu ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p>\n

                        VI. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

                        6.1. Ch\u1ec9 ti\u00eau 27 c\u00f3 t\u1ef1 \u0111\u1ed9ng t\u00ednh tr\u00ean HTKK kh\u00f4ng?<\/h3>\n

                        C\u00f3. Tr\u00ean ph\u1ea7n m\u1ec1m HTKK phi\u00ean b\u1ea3n m\u1edbi, ch\u1ec9 ti\u00eau 27 \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:<\/p>\n

                        [27] = [29] + [30] + [32] + [32a] \u2212 [32b].<\/strong><\/p>\n

                        6.2. V\u00ec sao ch\u1ec9 ti\u00eau 27 nh\u1ecf h\u01a1n t\u1ed5ng doanh thu b\u00e1n ra?<\/h3>\n

                        Nguy\u00ean nh\u00e2n c\u00f3 th\u1ec3 l\u00e0 doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n \u0111\u01b0\u1ee3c ghi t\u1ea1i ch\u1ec9 ti\u00eau 32b (kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT), n\u00ean ph\u1ea3i lo\u1ea1i tr\u1eeb kh\u1ecfi ch\u1ec9 ti\u00eau 27.<\/p>\n

                        6.3. Ch\u1ec9 ti\u00eau 27 c\u00f3 thay th\u1ebf c\u00e1ch t\u00ednh c\u1ee7a m\u1eabu c\u0169 kh\u00f4ng?<\/h3>\n

                        C\u00f3. M\u1eabu t\u1edd khai m\u1edbi \u0111\u00e3 thay \u0111\u1ed5i c\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau 27, b\u1ed5 sung hai ch\u1ec9 ti\u00eau m\u1edbi l\u00e0 32a v\u00e0 32b \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 h\u01a1n b\u1ea3n ch\u1ea5t doanh thu v\u00e0 c\u00e1c kho\u1ea3n kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT.<\/p>\n

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

                        C\u00e1ch ghi ch\u1ec9 ti\u00eau 27 tr\u00ean t\u1edd khai 01\/GTGT m\u1edbi thay th\u1ebf t\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 80\/2021<\/strong> l\u00e0 n\u1ed9i dung k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi k\u00ea khai thu\u1ebf GTGT t\u1eeb ng\u00e0y 01\/7\/2026. Theo m\u1eabu t\u1edd khai m\u1edbi, ch\u1ec9 ti\u00eau 27 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c [27] = [29] + [30] + [32] + [32a] \u2212 [32b]<\/strong>, ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 doanh thu b\u00e1n ra thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a thu\u1ebf GTGT, \u0111\u1ed3ng th\u1eddi lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT.<\/p>\n

                        \u0110\u1ec3 k\u00ea khai \u0111\u00fang, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c t\u1eebng nh\u00f3m doanh thu, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t, gi\u1ea3m r\u1ee7i ro khi thanh tra, ki\u1ec3m tra thu\u1ebf v\u00e0 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/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.C\u00e1ch ghi ch\u1ec9 ti\u00eau 27 tr\u00ean t\u1edd khai 01\/GTGT m\u1edbi thay th\u1ebf t\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 80\/2021 l\u00e0 n\u1ed9i dung..<\/p>\n","protected":false},"author":1,"featured_media":16359,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"C\u00e1ch ghi ch\u1ec9 ti\u00eau 27 tr\u00ean t\u1edd khai 01\/GTGT m\u1edbi thay th\u1ebf t\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 80\/2021. 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