{"id":16744,"date":"2026-08-26T02:32:52","date_gmt":"2026-08-26T02:32:52","guid":{"rendered":"https:\/\/mva.vn\/?p=16744"},"modified":"2026-08-26T02:32:52","modified_gmt":"2026-08-26T02:32:52","slug":"thue-gtgt-chua-khau-tru-het-chuyen-ky-sau-chi-tieu-37-38","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/thue-gtgt-chua-khau-tru-het-chuyen-ky-sau-chi-tieu-37-38\/","title":{"rendered":"Thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft chuy\u1ec3n k\u1ef3 sau c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau 37, 38 kh\u00f4ng?"},"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>

Thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft chuy\u1ec3n k\u1ef3 sau l\u00e0 n\u1ed9i dung k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi l\u1eadp t\u1edd khai 01\/GTGT. Tuy nhi\u00ean, t\u1eeb <\/span>01\/7\/2026, c\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 37 v\u00e0 38 \u0111\u00e3 c\u00f3 thay \u0111\u1ed5i theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 <\/span>thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau v\u1edbi <\/span>s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m t\u1ea1i ch\u1ec9 ti\u00eau 37, 38.<\/span><\/em><\/div>\n
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I. Thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau kh\u00f4ng?<\/h2>\n
\"Thu\u1ebf
Thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft chuy\u1ec3n k\u1ef3 sau c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau 37, 38 kh\u00f4ng?<\/figcaption><\/figure>\n

1.1. Thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau<\/h3>\n

C\u00f3. N\u1ebfu sau khi b\u00f9 tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra, doanh nghi\u1ec7p v\u1eabn c\u00f2n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec s\u1ed1 thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau. Tr\u00ean m\u1eabu 01\/GTGT, s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i ch\u1ec9 ti\u00eau [43]<\/strong>. \u0110\u00e2y l\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo. \u1ede k\u1ef3 sau, s\u1ed1 thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o ch\u1ec9 ti\u00eau [22] \u2013 Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/strong>. S\u1ed1 li\u1ec7u t\u1ea1i ch\u1ec9 ti\u00eau [22] \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ch\u1ec9 ti\u00eau [43] c\u1ee7a k\u1ef3 tr\u01b0\u1edbc.<\/p>\n

Nh\u01b0 v\u1eady, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n

    \n
  • Ch\u1ec9 ti\u00eau [22]:<\/strong> Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb k\u1ef3 tr\u01b0\u1edbc.<\/li>\n
  • Ch\u1ec9 ti\u00eau [37]:<\/strong> \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n
  • Ch\u1ec9 ti\u00eau [38]:<\/strong> \u0110i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n
  • Ch\u1ec9 ti\u00eau [43]:<\/strong> Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau.<\/li>\n<\/ul>\n

    1.2. Kh\u00f4ng \u0111\u01b0a to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf chuy\u1ec3n k\u1ef3 sau v\u00e0o ch\u1ec9 ti\u00eau 37, 38<\/h3>\n

    Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o ch\u1ec9 ti\u00eau 37 ho\u1eb7c 38<\/strong> ch\u1ec9 v\u00ec s\u1ed1 thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau. S\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1ea1i ch\u1ec9 ti\u00eau [43]. Sang k\u1ef3 sau, s\u1ed1 n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o ch\u1ec9 ti\u00eau [22]. Ch\u1ec9 ti\u00eau 37 v\u00e0 38 d\u00f9ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong> theo quy \u0111\u1ecbnh.<\/p>\n

    II. Ch\u1ec9 ti\u00eau 37 v\u00e0 38 d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec t\u1eeb 01\/7\/2026?<\/h2>\n

    2.1. Ch\u1ec9 ti\u00eau 37 l\u00e0 g\u00ec?<\/h3>\n

    Theo m\u1eabu 01\/GTGT \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026, ch\u1ec9 ti\u00eau [37]<\/strong> d\u00f9ng \u0111\u1ec3 k\u00ea khai s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb b\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u00f3 th\u1ec3 ph\u00e1t sinh t\u1eeb nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan. Doanh nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng ch\u1ec9 ti\u00eau 37 \u0111\u1ec3 ph\u1ea3n \u00e1nh th\u00f4ng th\u01b0\u1eddng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau.<\/p>\n

    2.2. Ch\u1ec9 ti\u00eau 38 l\u00e0 g\u00ec?<\/h3>\n

    Ch\u1ec9 ti\u00eau [38]<\/strong> d\u00f9ng \u0111\u1ec3 k\u00ea khai s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng.<\/p>\n

    V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u01b0\u1edbc \u0111\u00f3 ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb. Sau \u0111\u00f3, doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 th\u1ec3 ph\u00e1t sinh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1ea1i ch\u1ec9 ti\u00eau 38.<\/p>\n

    III. Khi n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau 37, 38?<\/h2>\n

    T\u1eeb 01\/7\/2026, ch\u1ec9 ti\u00eau 37 v\u00e0 38 c\u00f3 ph\u1ea1m vi s\u1eed d\u1ee5ng r\u1ed9ng h\u01a1n tr\u01b0\u1edbc.<\/p>\n

    3.1. \u0110i\u1ec1u ch\u1ec9nh do k\u00ea khai sai, s\u00f3t thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/h3>\n

    N\u1ebfu doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n k\u00ea khai sai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, c\u00e1ch x\u1eed l\u00fd ph\u1ee5 thu\u1ed9c v\u00e0o \u1ea3nh h\u01b0\u1edfng c\u1ee7a sai s\u00f3t. Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai b\u1ed5 sung cho k\u1ef3 g\u1ed1c ch\u1ec9 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/strong> ho\u1eb7c t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/strong>, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i k\u1ef3 ph\u00e1t hi\u1ec7n. Khi \u0111\u00f3, s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o ch\u1ec9 ti\u00eau 37 ho\u1eb7c 38 theo h\u01b0\u1edbng t\u0103ng, gi\u1ea3m. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c \u0111\u00e1ng ch\u00fa \u00fd so v\u1edbi c\u00e1ch th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

    3.2. H\u00e0ng h\u00f3a mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/h3>\n

    Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb m\u1ee9c ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n. N\u1ebfu \u0111\u1ebfn h\u1ea1n thanh to\u00e1n nh\u01b0ng ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o li\u00ean quan ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m. S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c k\u00ea khai t\u1ea1i ch\u1ec9 ti\u00eau [37]<\/strong>. Khi doanh nghi\u1ec7p thanh to\u00e1n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1ea1i ch\u1ec9 ti\u00eau [38]<\/strong>.<\/p>\n

    3.3. Nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/h3>\n

    M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf c\u0169ng c\u00f3 th\u1ec3 ph\u00e1t sinh \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i ch\u1ec9 ti\u00eau 37, 38.<\/p>\n

    V\u00ed d\u1ee5 g\u1ed3m tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh sau quy\u1ebft to\u00e1n. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i k\u1ef3 hi\u1ec7n t\u1ea1i theo quy \u0111\u1ecbnh. Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ph\u1ea3i quay l\u1ea1i k\u1ef3 ph\u00e1t sinh ban \u0111\u1ea7u \u0111\u1ec3 khai b\u1ed5 sung.<\/p>\n

    IV. V\u00ed d\u1ee5 v\u1ec1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft<\/h2>\n

    4.1. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh \u0111i\u1ec1u ch\u1ec9nh<\/h3>\n

    Gi\u1ea3 s\u1eed trong th\u00e1ng 7\/2026, doanh nghi\u1ec7p c\u00f3:<\/p>\n

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    • Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 200 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n
    • Thu\u1ebf GTGT \u0111\u1ea7u ra: 100 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n
    • Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 100 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n

      Sau khi th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc t\u00ednh to\u00e1n tr\u00ean t\u1edd khai, doanh nghi\u1ec7p c\u00f2n 100 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong>. S\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o ch\u1ec9 ti\u00eau [43]<\/strong> c\u1ee7a k\u1ef3 th\u00e1ng 7\/2026. Sang k\u1ef3 th\u00e1ng 8\/2026, doanh nghi\u1ec7p chuy\u1ec3n 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau [22]<\/strong>. Doanh nghi\u1ec7p kh\u00f4ng ghi 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau [37] ho\u1eb7c [38]<\/strong>.<\/p>\n

      4.2. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/h3>\n

      Gi\u1ea3 s\u1eed doanh nghi\u1ec7p \u0111ang c\u00f3 100 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau. Trong th\u00e1ng 8\/2026, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n m\u1ed9t kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o 20 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb. N\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p k\u00ea khai 20 tri\u1ec7u \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau [37]<\/strong>. Khi \u0111\u00f3, s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ebd gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

      4.3. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng<\/h3>\n

      Gi\u1ea3 s\u1eed doanh nghi\u1ec7p c\u00f3 kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o 20 tri\u1ec7u \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00f3 ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.\u0110\u1ebfn k\u1ef3 sau, doanh nghi\u1ec7p \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/p>\n

      S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u00ea khai t\u1ea1i ch\u1ec9 ti\u00eau [38]<\/strong> theo tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.Nh\u01b0 v\u1eady, ch\u1ec9 ti\u00eau 38 kh\u00f4ng ph\u1ea3i l\u00e0 n\u01a1i ghi s\u1ed1 thu\u1ebf GTGT chuy\u1ec3n k\u1ef3 sau th\u00f4ng th\u01b0\u1eddng. \u0110\u00e2y l\u00e0 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng<\/strong>.<\/p>\n

      V. Ph\u00e2n bi\u1ec7t ch\u1ec9 ti\u00eau 22, 37, 38 v\u00e0 43<\/h2>\n

      \u0110\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn khi l\u1eadp t\u1edd khai, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ghi nh\u1edb nh\u01b0 sau:<\/p>\n

      \n
      \n\n\n\n\n\n\n\n\n
      Ch\u1ec9 ti\u00eau<\/th>\nN\u1ed9i dung<\/th>\nC\u00e1ch hi\u1ec3u<\/th>\n<\/tr>\n<\/thead>\n
      [22]<\/strong><\/td>\nThu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/td>\nL\u1ea5y t\u1eeb ch\u1ec9 ti\u00eau [43] k\u1ef3 tr\u01b0\u1edbc<\/td>\n<\/tr>\n
      [37]<\/strong><\/td>\n\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\nGhi s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/td>\n<\/tr>\n
      [38]<\/strong><\/td>\n\u0110i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\nGhi s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng<\/td>\n<\/tr>\n
      [43]<\/strong><\/td>\nThu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/td>\nChuy\u1ec3n sang ch\u1ec9 ti\u00eau [22] k\u1ef3 sau<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

      C\u00e1ch ph\u00e2n bi\u1ec7t n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi l\u1eadp t\u1edd khai theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb th\u00e1ng 7\/2026.<\/p>\n

      VI. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi k\u00ea khai thu\u1ebf GTGT<\/h2>\n

      6.1. Kh\u00f4ng t\u1ef1 \u00fd \u0111\u01b0a s\u1ed1 thu\u1ebf c\u00f2n kh\u1ea5u tr\u1eeb v\u00e0o ch\u1ec9 ti\u00eau 37<\/h3>\n

      N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u1edbn h\u01a1n \u0111\u1ea7u ra, kh\u00f4ng ph\u00e1t sinh \u0111i\u1ec1u ch\u1ec9nh, th\u00ec kh\u00f4ng \u0111\u01b0a s\u1ed1 ch\u00eanh l\u1ec7ch v\u00e0o ch\u1ec9 ti\u00eau 37.S\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c theo d\u00f5i qua ch\u1ec9 ti\u00eau 43. K\u1ef3 sau, s\u1ed1 n\u00e0y chuy\u1ec3n sang ch\u1ec9 ti\u00eau 22.<\/p>\n

      6.2. Kh\u00f4ng \u0111\u01b0a s\u1ed1 thu\u1ebf c\u00f2n kh\u1ea5u tr\u1eeb v\u00e0o ch\u1ec9 ti\u00eau 38<\/h3>\n

      T\u01b0\u01a1ng t\u1ef1, doanh nghi\u1ec7p kh\u00f4ng ghi s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ch\u1ec9 ti\u00eau 38 n\u1ebfu kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng.Ch\u1ec9 ti\u00eau 38 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng<\/strong>.<\/p>\n

      6.3. Ki\u1ec3m tra s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c k\u1ef3<\/h3>\n

      K\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau [43] c\u1ee7a k\u1ef3 tr\u01b0\u1edbc v\u1edbi ch\u1ec9 ti\u00eau [22] c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i.N\u1ebfu hai ch\u1ec9 ti\u00eau kh\u00f4ng kh\u1edbp, c\u1ea7n ki\u1ec3m tra l\u1ea1i nguy\u00ean nh\u00e2n tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai. Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf sai l\u1ec7ch s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3.<\/p>\n

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

      Thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft chuy\u1ec3n k\u1ef3 sau kh\u00f4ng k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau 37, 38 trong tr\u01b0\u1eddng h\u1ee3p th\u00f4ng th\u01b0\u1eddng. S\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1ea1i ch\u1ec9 ti\u00eau [43] c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i. Sang k\u1ef3 ti\u1ebfp theo, s\u1ed1 n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o ch\u1ec9 ti\u00eau [22] \u2013 Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang. Trong khi \u0111\u00f3, ch\u1ec9 ti\u00eau [37] v\u00e0 [38] d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ho\u1eb7c t\u0103ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh. T\u1eeb 01\/7\/2026, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u00e3 c\u00f3 nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 c\u00e1ch s\u1eed d\u1ee5ng hai ch\u1ec9 ti\u00eau n\u00e0y. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 thu\u1ebf GTGT chuy\u1ec3n k\u1ef3 sau v\u00e0 thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m. \u0110\u00e2y l\u00e0 hai n\u1ed9i dung ho\u00e0n to\u00e0n kh\u00e1c nhau tr\u00ean t\u1edd khai 01\/GTGT.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>","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.Thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft chuy\u1ec3n k\u1ef3 sau l\u00e0 n\u1ed9i dung k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi l\u1eadp t\u1edd khai 01\/GTGT. Tuy..<\/p>\n","protected":false},"author":1,"featured_media":16745,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16744","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft chuy\u1ec3n k\u1ef3 sau c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau 37, 38? 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