{"id":9644,"date":"2026-08-24T14:31:07","date_gmt":"2026-08-24T07:31:07","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9644"},"modified":"2026-08-24T14:31:07","modified_gmt":"2026-08-24T07:31:07","slug":"ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/","title":{"rendered":"\u5982\u4f55\u5728\u6708\u5ea6\u589e\u503c\u7a0e\u7533\u62a5\u8868\u4e2d\u586b\u5199\u7b2c37\u9879\u548c\u7b2c38\u9879\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai Ch\u1ec9 ti\u00eau 37 38 tr\u00ean t\u1edd khai thu\u1ebf GTGT \u0111\u00e3 c\u00f3 thay \u0111\u1ed5i quan tr\u1ecdng t\u1eeb ng\u00e0y 01\/07\/2026. Theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, m\u1eabu 01\/GTGT m\u1edbi kh\u00f4ng ch\u1ec9 s\u1eed d\u1ee5ng hai ch\u1ec9 ti\u00eau n\u00e0y cho s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m t\u1eeb h\u1ed3 s\u01a1 khai b\u1ed5 sung nh\u01b0 tr\u01b0\u1edbc, m\u00e0 c\u00f2n quy \u0111\u1ecbnh th\u00eam nhi\u1ec1u t\u00ecnh hu\u1ed1ng k\u00ea khai tr\u1ef1c ti\u1ebfp t\u1ea1i k\u1ef3 ph\u00e1t hi\u1ec7n ho\u1eb7c k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m thay \u0111\u1ed5i n\u00e0y \u0111\u1eb7c bi\u1ec7t \u0111\u00e1ng l\u01b0u \u00fd v\u1edbi doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng. N\u1ebfu k\u1ebf to\u00e1n v\u1eabn \u00e1p d\u1ee5ng c\u00e1ch x\u1eed l\u00fd c\u1ee7a m\u1eabu 01\/GTGT theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> cho c\u00e1c k\u1ef3 t\u1eeb th\u00e1ng 7\/2026 tr\u1edf \u0111i, s\u1ed1 li\u1ec7u thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau c\u00f3 th\u1ec3 b\u1ecb ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u00fang.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 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ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Vi_sao_cach_ke_khai_chi_tieu_37_38_thay_doi_tu_thang_72026\" >V\u00ec sao c\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 37 38 thay \u0111\u1ed5i t\u1eeb th\u00e1ng 7\/2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Khi_nao_ke_khai_chi_tieu_37_38_theo_thang\" >Khi n\u00e0o k\u00ea khai ch\u1ec9 ti\u00eau 37 38 theo th\u00e1ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Truong_hop_1_Mua_hang_tra_cham_tra_gop_tu_5_trieu_dong\" >Tr\u01b0\u1eddng h\u1ee3p 1: Mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Khi_nao_duoc_ke_khai_lai_vao_Chi_tieu_38\" >Khi n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai l\u1ea1i v\u00e0o Ch\u1ec9 ti\u00eau 38?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Hoa_don_dau_vao_ke_khai_sai_sot_thi_ke_khai_chi_tieu_37_38_the_nao\" >H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o k\u00ea khai sai, s\u00f3t th\u00ec k\u00ea khai ch\u1ec9 ti\u00eau 37 38 th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Vi_du_dieu_chinh_giam\" >V\u00ed d\u1ee5 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Vi_du_dieu_chinh_tang\" >V\u00ed d\u1ee5 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Hoa_don_dieu_chinh_hoa_don_thay_the_co_phai_khai_bo_sung_khong\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf c\u00f3 ph\u1ea3i khai b\u1ed5 sung kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Chuyen_tu_phuong_phap_khau_tru_sang_truc_tiep_co_lien_quan_den_chi_tieu_37_khong\" >Chuy\u1ec3n t\u1eeb ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb sang tr\u1ef1c ti\u1ebfp c\u00f3 li\u00ean quan \u0111\u1ebfn ch\u1ec9 ti\u00eau 37 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Phan_biet_chi_tieu_37_38_voi_khai_bo_sung_nhu_the_nao\" >Ph\u00e2n bi\u1ec7t ch\u1ec9 ti\u00eau 37 38 v\u1edbi khai b\u1ed5 sung nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Co_phai_moi_sai_sot_thue_GTGT_dau_vao_deu_dua_vao_chi_tieu_37_38\" >C\u00f3 ph\u1ea3i m\u1ecdi sai s\u00f3t thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ec1u \u0111\u01b0a v\u00e0o ch\u1ec9 ti\u00eau 37 38?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Cach_ke_khai_chi_tieu_37_38_tren_to_khai_GTGT_theo_thang\" >C\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 37 38 tr\u00ean t\u1edd khai GTGT theo th\u00e1ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Buoc_1_Xac_dinh_ky_ke_khai\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Buoc_2_Xac_dinh_nguyen_nhan_dieu_chinh\" >B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n \u0111i\u1ec1u ch\u1ec9nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Buoc_3_Xac_dinh_tang_hay_giam\" >B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh t\u0103ng hay gi\u1ea3m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Buoc_4_Xac_dinh_dung_ky\" >B\u01b0\u1edbc 4: X\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Buoc_5_Doi_chieu_so_thue_con_duoc_khau_tru\" >B\u01b0\u1edbc 5: \u0110\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Case_study_Doanh_nghiep_ke_khai_sai_thue_GTGT_dau_vao\" >Case study: Doanh nghi\u1ec7p k\u00ea khai sai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Doanh_nghiep_can_luu_ho_so_gi_khi_ke_khai_chi_tieu_37_38\" >Doanh nghi\u1ec7p c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 g\u00ec khi k\u00ea khai ch\u1ec9 ti\u00eau 37 38?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Nhan_dinh_chuyen_gia_Rui_ro_lon_nhat_nam_o_viec_xac_dinh_dung_ky\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro l\u1edbn nh\u1ea5t n\u1eb1m \u1edf vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Cac_van_ban_can_luu_y_khi_ke_khai_chi_tieu_37_38\" >C\u00e1c v\u0103n b\u1ea3n c\u1ea7n l\u01b0u \u00fd khi k\u00ea khai ch\u1ec9 ti\u00eau 37 38<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Cau_hoi_thuong_gap_ve_cach_ke_khai_chi_tieu_37_38_tren_to_khai_thue\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 37 38 tr\u00ean t\u1edd khai thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Chi_tieu_37_dung_de_lam_gi\" >Ch\u1ec9 ti\u00eau 37 d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Chi_tieu_38_dung_de_lam_gi\" >Ch\u1ec9 ti\u00eau 38 d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Tu_thang_72026_sai_sot_thue_GTGT_dau_vao_co_phai_luon_khai_bo_sung_ky_goc_khong\" >T\u1eeb th\u00e1ng 7\/2026, sai s\u00f3t thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f3 ph\u1ea3i lu\u00f4n khai b\u1ed5 sung k\u1ef3 g\u1ed1c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Hang_mua_tra_cham_tra_gop_chua_co_chung_tu_thanh_toan_khong_dung_tien_mat_ke_khai_the_nao\" >H\u00e0ng mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t k\u00ea khai th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-chi-tieu-37-38-tren-to-khai-thue-gtgt\/#Nhan_hoa_don_dieu_chinh_hoac_thay_the_co_phai_sua_to_khai_ky_truoc_khong\" >Nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf c\u00f3 ph\u1ea3i s\u1eeda t\u1edd khai k\u1ef3 tr\u01b0\u1edbc kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_ke_khai_chi_tieu_37_38\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 k\u00ea khai ch\u1ec9 ti\u00eau 37 38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai ch\u1ec9 ti\u00eau 37 38 d\u00f9ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc tr\u00ean m\u1eabu 01\/GTGT.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [37]: \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [38]: \u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb 01\/07\/2026, c\u00e1ch s\u1eed d\u1ee5ng hai ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 tr\u01b0\u1eddng h\u1ee3p k\u00ea khai t\u1ea1i k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t, k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n ho\u1eb7c k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf, thay v\u00ec ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 khai b\u1ed5 sung nh\u01b0 c\u00e1ch hi\u1ec3u tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_37_va_38_tren_to_khai_thue_GTGT_la_gi\"><\/span><b>Ch\u1ec9 ti\u00eau 37 v\u00e0 38 tr\u00ean t\u1edd khai thu\u1ebf GTGT l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc h\u1ebft c\u1ea7n ph\u00e2n bi\u1ec7t b\u1ea3n ch\u1ea5t c\u1ee7a hai ch\u1ec9 ti\u00eau n\u00e0y v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh thu\u1ebf GTGT \u0111\u1ea7u ra. Ch\u1ec9 ti\u00eau [37] v\u00e0 [38] n\u1eb1m trong nh\u00f3m \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u00e1c \u0111\u1ed9ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[37]<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[38]<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean nh\u00ecn ri\u00eang v\u00e0o vi\u1ec7c &#8220;t\u0103ng&#8221; hay &#8220;gi\u1ea3m&#8221; s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n. C\u1ea7n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u1ef1c t\u1ebf \u0111ang ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng l\u00e0 \u0111i\u1ec3m th\u01b0\u1eddng g\u00e2y nh\u1ea7m l\u1eabn khi doanh nghi\u1ec7p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o k\u00ea khai sai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cach_ke_khai_chi_tieu_37_38_thay_doi_tu_thang_72026\"><\/span><b>V\u00ec sao c\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 37 38 thay \u0111\u1ed5i t\u1eeb th\u00e1ng 7\/2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/07\/2026, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u00e1p d\u1ee5ng m\u1eabu 01\/GTGT m\u1edbi. Theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, Th\u00f4ng t\u01b0 80\/2021\/TT-BTC b\u1ecb b\u00e3i b\u1ecf t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y v\u00e0 m\u1eabu 01\/GTGT theo quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay th\u1ebf m\u1eabu tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u00e1ch h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00e2y, ch\u1ec9 ti\u00eau [37] v\u00e0 [38] ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c hi\u1ec3u theo s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m t\u1ea1i ch\u1ec9 ti\u00eau II tr\u00ean T\u1edd khai b\u1ed5 sung. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd th\u00ec s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 nh\u1eadn k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/07\/2026, ph\u1ea1m vi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng [37] v\u00e0 [38] \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n. \u0110\u00e2y l\u00e0 l\u00fd do k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t k\u1ef3 g\u1ed1c, k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t, k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n v\u00e0 k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_ke_khai_chi_tieu_37_38_theo_thang\"><\/span><b>Khi n\u00e0o k\u00ea khai ch\u1ec9 ti\u00eau 37 38 theo th\u00e1ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9646\" aria-describedby=\"caption-attachment-9646\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9646\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-ke-khai-chi-tieu-37-38-theo-thang-scaled.jpg\" alt=\"Khi n\u00e0o k\u00ea khai ch\u1ec9 ti\u00eau 37 38 theo th\u00e1ng\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-ke-khai-chi-tieu-37-38-theo-thang-scaled.jpg 2560w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-ke-khai-chi-tieu-37-38-theo-thang-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-ke-khai-chi-tieu-37-38-theo-thang-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-ke-khai-chi-tieu-37-38-theo-thang-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-ke-khai-chi-tieu-37-38-theo-thang-1536x864.jpg 1536w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-ke-khai-chi-tieu-37-38-theo-thang-2048x1152.jpg 2048w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khi-nao-ke-khai-chi-tieu-37-38-theo-thang-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-9646\" class=\"wp-caption-text\">Khi n\u00e0o k\u00ea khai ch\u1ec9 ti\u00eau 37 38 theo th\u00e1ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p khai thu\u1ebf GTGT theo th\u00e1ng, c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u00e1ng m\u00e0 quy \u0111\u1ecbnh y\u00eau c\u1ea7u \u0111\u01b0a s\u1ed1 li\u1ec7u v\u00e0o t\u1edd khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Mua_hang_tra_cham_tra_gop_tu_5_trieu_dong\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd t\u1eeb 01\/07\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, n\u1ebfu \u0111\u1ebfn k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng m\u00e0 doanh nghi\u1ec7p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo y\u00eau c\u1ea7u th\u00ec ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o ch\u1ec9 ti\u00eau [37] c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng. Kh\u00f4ng th\u1ef1c hi\u1ec7n khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1ec9 v\u00ec l\u00fd do n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty A mua m\u1ed9t l\u00f4 h\u00e0ng tr\u1ecb gi\u00e1 100 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf GTGT 10 tri\u1ec7u \u0111\u1ed3ng theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm. \u0110\u1ebfn th\u00e1ng 9\/2026 ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng nh\u01b0ng doanh nghi\u1ec7p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111ang \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea7n thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0o [37] th\u00e1ng 9\/2026 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_duoc_ke_khai_lai_vao_Chi_tieu_38\"><\/span><b>Khi n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai l\u1ea1i v\u00e0o Ch\u1ec9 ti\u00eau 38?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu sau khi \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n thanh to\u00e1n v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [38] c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n thu\u1ebf 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u1ea1i [37] th\u00e1ng 9\/2026. \u0110\u1ebfn th\u00e1ng 10\/2026 doanh nghi\u1ec7p thanh to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0a ph\u1ea7n thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0o [38] th\u00e1ng 10\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 kh\u00f4ng n\u00ean t\u1ef1 \u0111\u1ed9ng \u0111\u01b0a l\u1ea1i to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf v\u00e0o [38]. K\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m tra ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb li\u00ean quan tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_ke_khai_sai_sot_thi_ke_khai_chi_tieu_37_38_the_nao\"><\/span><b>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o k\u00ea khai sai, s\u00f3t th\u00ec k\u00ea khai ch\u1ec9 ti\u00eau 37 38 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9647\" aria-describedby=\"caption-attachment-9647\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9647\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hoa-don-dau-vao-ke-khai-sai-sot-thi-ke-khai-chi-tieu-37-38-the-nao-scaled.jpg\" alt=\"H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o k\u00ea khai sai, s\u00f3t th\u00ec k\u00ea khai ch\u1ec9 ti\u00eau 37 38 th\u1ebf n\u00e0o\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hoa-don-dau-vao-ke-khai-sai-sot-thi-ke-khai-chi-tieu-37-38-the-nao-scaled.jpg 2560w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hoa-don-dau-vao-ke-khai-sai-sot-thi-ke-khai-chi-tieu-37-38-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hoa-don-dau-vao-ke-khai-sai-sot-thi-ke-khai-chi-tieu-37-38-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hoa-don-dau-vao-ke-khai-sai-sot-thi-ke-khai-chi-tieu-37-38-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hoa-don-dau-vao-ke-khai-sai-sot-thi-ke-khai-chi-tieu-37-38-the-nao-1536x864.jpg 1536w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hoa-don-dau-vao-ke-khai-sai-sot-thi-ke-khai-chi-tieu-37-38-the-nao-2048x1152.jpg 2048w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hoa-don-dau-vao-ke-khai-sai-sot-thi-ke-khai-chi-tieu-37-38-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-9647\" class=\"wp-caption-text\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o k\u00ea khai sai, s\u00f3t th\u00ec k\u00ea khai ch\u1ec9 ti\u00eau 37 38 th\u1ebf n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m nghi\u1ec7p v\u1ee5 c\u00f3 r\u1ee7i ro cao v\u00ec c\u00e1ch x\u1eed l\u00fd t\u1eeb 01\/07\/2026 c\u00f3 \u0111i\u1ec3m kh\u00e1c v\u1edbi c\u00e1ch hi\u1ec3u ph\u1ed5 bi\u1ebfn tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi m\u1eabu 01\/GTGT m\u1edbi, khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai ho\u1eb7c s\u00f3t, n\u1ebfu vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i k\u1ef3 ph\u00e1t sinh sai s\u00f3t ch\u1ec9 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u1ec9 l\u00e0m t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau th\u00ec s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o [37] ho\u1eb7c [38] c\u1ee7a th\u00e1ng, qu\u00fd ph\u00e1t hi\u1ec7n sai s\u00f3t, kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 c\u1ee7a k\u1ef3 g\u1ed1c trong tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c quy \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra k\u1ef9 tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u00e1y m\u00f3c nguy\u00ean t\u1eafc &#8220;h\u00f3a \u0111\u01a1n sai th\u00e1ng n\u00e0o th\u00ec lu\u00f4n khai b\u1ed5 sung th\u00e1ng \u0111\u00f3&#8221;. C\u1ea7n xem b\u1ea3n ch\u1ea5t c\u1ee7a sai s\u00f3t v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_dieu_chinh_giam\"><\/span><b>V\u00ed d\u1ee5 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00e1ng 7\/2026, doanh nghi\u1ec7p k\u00ea khai m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 8 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn th\u00e1ng 9\/2026, k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n n\u00e0y kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c quy \u0111\u1ecbnh cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i k\u1ef3 ph\u00e1t hi\u1ec7n, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 8 tri\u1ec7u \u0111\u1ed3ng t\u1ea1i [37] th\u00e1ng 9\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_dieu_chinh_tang\"><\/span><b>V\u00ed d\u1ee5 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 b\u1ecf s\u00f3t ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i k\u1ef3 ph\u00e1t hi\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u0103ng th\u00eam l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng, k\u1ebf to\u00e1n \u0111\u01b0a 5 tri\u1ec7u \u0111\u1ed3ng v\u00e0o [38] c\u1ee7a th\u00e1ng ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u quan tr\u1ecdng kh\u00f4ng ph\u1ea3i ch\u1ec9 l\u00e0 nh\u1eadp s\u1ed1 ti\u1ec1n v\u00e0o ph\u1ea7n m\u1ec1m. H\u1ed3 s\u01a1 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c s\u1ed1 li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u c\u00f9ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u1ea7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dieu_chinh_hoa_don_thay_the_co_phai_khai_bo_sung_khong\"><\/span><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf c\u00f3 ph\u1ea3i khai b\u1ed5 sung kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/07\/2026, \u0111\u00e2y c\u0169ng l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi m\u1eabu 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, khi ng\u01b0\u1eddi mua nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/noi-dung-khoan-5-dieu-10-thong-tu-912026ttbtc-xu-ly-hoa-don-dien-tu-da-lap-ap-dung-tu-172026-ra-sao-278939.html\" target=\"_blank\" rel=\"noopener\">kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o [37] ho\u1eb7c [38] c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf, thay v\u00ec th\u1ef1c hi\u1ec7n khai b\u1ed5 sung h\u1ed3 s\u01a1 c\u1ee7a k\u1ef3 tr\u01b0\u1edbc theo c\u00e1ch x\u1eed l\u00fd c\u0169.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp g\u1ed3m nh\u1eefng t\u00ecnh hu\u1ed1ng nh\u01b0 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 theo n\u1ed9i dung h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, khi nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, k\u1ebf to\u00e1n n\u00ean th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n g\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh l\u00fd do \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra n\u1ed9i dung h\u00f3a \u0111\u01a1n m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u0103ng ho\u1eb7c gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0a s\u1ed1 li\u1ec7u v\u00e0o [37] ho\u1eb7c [38] n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u h\u00f3a \u0111\u01a1n g\u1ed1c, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam:<\/b><strong><span style=\"color: #0000ff;\"> N<a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/\">guy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91\/2026.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_tu_phuong_phap_khau_tru_sang_truc_tiep_co_lien_quan_den_chi_tieu_37_khong\"><\/span><b>Chuy\u1ec3n t\u1eeb ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb sang tr\u1ef1c ti\u1ebfp c\u00f3 li\u00ean quan \u0111\u1ebfn ch\u1ec9 ti\u00eau 37 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>C\u00f3.<\/b><span style=\"font-weight: 400;\"> Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a m\u1eabu 01\/GTGT m\u1edbi, khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n t\u1eeb ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u1ea1i ch\u1ec9 ti\u00eau [37] c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng th\u1ef1c hi\u1ec7n khai b\u1ed5 sung h\u1ed3 s\u01a1 ch\u1ec9 v\u00ec vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc khi chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f2n 70 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn m\u1edbi, doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd ph\u1ea7n thu\u1ebf n\u00e0y t\u1ea1i [37] c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng c\u1ea7n \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n x\u1eed l\u00fd ngay trong k\u1ef3 chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 tr\u00e1nh s\u1ed1 d\u01b0 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ti\u1ebfp t\u1ee5c t\u1ed3n t\u1ea1i kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_chi_tieu_37_38_voi_khai_bo_sung_nhu_the_nao\"><\/span><b>Ph\u00e2n bi\u1ec7t ch\u1ec9 ti\u00eau 37 38 v\u1edbi khai b\u1ed5 sung nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t tr\u01b0\u1edbc khi nh\u1eadp s\u1ed1 li\u1ec7u. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh ph\u00e2n bi\u1ec7t gi\u1eefa ch\u1ec9 ti\u00eau [37] v\u00e0 [38].<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh ph\u00e2n bi\u1ec7t gi\u1eefa ch\u1ec9 [37] v\u00e0 [38].<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>T\u00ecnh hu\u1ed1ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch x\u1eed l\u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [37]<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [38]<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u1ebfn h\u1ea1n ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [37] t\u1ea1i k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sau \u0111\u00f3 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [38] t\u1ea1i k\u1ef3 c\u00f3 ch\u1ee9ng t\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sai s\u00f3t thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i k\u1ef3 ph\u00e1t hi\u1ec7n\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [37] ho\u1eb7c [38] t\u00f9y v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [37] ho\u1eb7c [38] t\u00f9y v\u00e0o k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n t\u1eeb kh\u1ea5u tr\u1eeb sang tr\u1ef1c ti\u1ebfp\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [37] k\u1ef3 cu\u1ed1i tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung kh\u00e1c\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u1eed l\u00fd theo quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung t\u01b0\u01a1ng \u1ee9ng\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng tr\u00ean ch\u1ec9 gi\u00fap \u0111\u1ecbnh h\u01b0\u1edbng. Tr\u01b0\u1edbc khi k\u00ea khai th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 v\u1edbi \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_phai_moi_sai_sot_thue_GTGT_dau_vao_deu_dua_vao_chi_tieu_37_38\"><\/span><b>C\u00f3 ph\u1ea3i m\u1ecdi sai s\u00f3t thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ec1u \u0111\u01b0a v\u00e0o ch\u1ec9 ti\u00eau 37 38?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>Kh\u00f4ng.<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ed7i m\u00e0 k\u1ebf to\u00e1n d\u1ec5 g\u1eb7p khi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c m\u1eb7c nhi\u00ean \u0111\u01b0a s\u1ed1 ti\u1ec1n v\u00e0o [37] ho\u1eb7c [38]. Tr\u01b0\u1edbc ti\u00ean c\u1ea7n x\u00e1c \u0111\u1ecbnh sai s\u00f3t \u0111\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0o v\u00e0 \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn v\u1ec1 khai b\u1ed5 sung c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p v\u1eabn ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t. Ch\u1eb3ng h\u1ea1n, khi khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam, c\u00e1ch x\u1eed l\u00fd s\u1ebd kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o sai, s\u00f3t thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i k\u1ef3 ph\u00e1t hi\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, tr\u01b0\u1edbc khi nh\u1eadp [37] ho\u1eb7c [38], k\u1ebf to\u00e1n n\u00ean tr\u1ea3 l\u1eddi ba c\u00e2u h\u1ecfi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t thu\u1ed9c lo\u1ea1i n\u00e0o?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf hay ch\u1ec9 \u1ea3nh h\u01b0\u1edfng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh y\u00eau c\u1ea7u x\u1eed l\u00fd t\u1ea1i k\u1ef3 g\u1ed1c hay k\u1ef3 ph\u00e1t hi\u1ec7n?<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_ke_khai_chi_tieu_37_38_tren_to_khai_GTGT_theo_thang\"><\/span><b>C\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 37 38 tr\u00ean t\u1edd khai GTGT theo th\u00e1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh ki\u1ec3m tra sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_ky_ke_khai\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111ang l\u1eadp t\u1edd khai th\u00e1ng n\u00e0o. Kh\u00f4ng l\u1ea5y m\u1eb7c \u0111\u1ecbnh th\u00e1ng ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n l\u00e0m k\u1ef3 k\u00ea khai [37] ho\u1eb7c [38].<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Xac_dinh_nguyen_nhan_dieu_chinh\"><\/span><b>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i nguy\u00ean nh\u00e2n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh to\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o sai ho\u1eb7c s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n thay th\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Xac_dinh_tang_hay_giam\"><\/span><b>B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh t\u0103ng hay gi\u1ea3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec xem x\u00e9t <\/span><b>[37]<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec xem x\u00e9t <\/span><b>[38]<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Xac_dinh_dung_ky\"><\/span><b>B\u01b0\u1edbc 4: X\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc d\u1ec5 sai nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y t\u00ecnh hu\u1ed1ng, k\u1ef3 k\u00ea khai c\u00f3 th\u1ec3 l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Doi_chieu_so_thue_con_duoc_khau_tru\"><\/span><b>B\u01b0\u1edbc 5: \u0110\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi nh\u1eadp [37] ho\u1eb7c [38], c\u1ea7n ki\u1ec3m tra l\u1ea1i ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p v\u1ec1 s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean ch\u1ec9 ki\u1ec3m tra ri\u00eang s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadp t\u1ea1i [37] ho\u1eb7c [38]. M\u1ee5c ti\u00eau cu\u1ed1i c\u00f9ng l\u00e0 b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 t\u1edd khai ph\u1ea3n \u00e1nh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_Doanh_nghiep_ke_khai_sai_thue_GTGT_dau_vao\"><\/span><b>Case study: Doanh nghi\u1ec7p k\u00ea khai sai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng. Trong th\u00e1ng 7\/2026, doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 120 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn th\u00e1ng 9\/2026, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n r\u00e0 so\u00e1t v\u00e0 ph\u00e1t hi\u1ec7n trong s\u1ed1 n\u00e0y c\u00f3 12 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o k\u00ea khai sai. Gi\u1ea3 s\u1eed sai s\u00f3t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p x\u1eed l\u00fd t\u1ea1i k\u1ef3 ph\u00e1t hi\u1ec7n v\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean t\u1ef1 \u0111\u1ed9ng quay l\u1ea1i s\u1eeda theo c\u00e1ch c\u0169 ch\u1ec9 v\u00ec h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong th\u00e1ng 7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u1ee7a tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 12 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o [37] c\u1ee7a t\u1edd khai th\u00e1ng 9\/2026, l\u00e0 k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi nh\u1eadp, doanh nghi\u1ec7p ki\u1ec3m tra l\u1ea1i s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu tr\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau l\u00e0 80 tri\u1ec7u \u0111\u1ed3ng th\u00ec v\u1ec1 nguy\u00ean t\u1eafc, ri\u00eang t\u00e1c \u0111\u1ed9ng c\u1ee7a kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh 12 tri\u1ec7u \u0111\u1ed3ng s\u1ebd l\u00e0m s\u1ed1 n\u00e0y gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng c\u00f2n 68 tri\u1ec7u \u0111\u1ed3ng, n\u1ebfu kh\u00f4ng c\u00f3 c\u00e1c bi\u1ebfn \u0111\u1ed9ng kh\u00e1c trong k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Case study n\u00e0y cho th\u1ea5y \u0111i\u1ec1u quan tr\u1ecdng kh\u00f4ng n\u1eb1m \u1edf thao t\u00e1c nh\u1eadp s\u1ed1 tr\u00ean HTKK. \u0110i\u1ec3m quy\u1ebft \u0111\u1ecbnh l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 \u0111\u00fang k\u1ef3 k\u00ea khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_ho_so_gi_khi_ke_khai_chi_tieu_37_38\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 g\u00ec khi k\u00ea khai ch\u1ec9 ti\u00eau 37 38?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f3 \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng b\u1ed9 h\u1ed3 s\u01a1 c\u00f3 kh\u1ea3 n\u0103ng gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 d\u00f2ng ti\u1ec1n v\u00e0 s\u1ed1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng mua b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 tr\u1ea3 l\u1ea1i h\u00e0ng ho\u1eb7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 khai b\u1ed5 sung n\u1ebfu tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i khai b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u00ednh x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 li\u00ean quan.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 t\u1ed1t ph\u1ea3i tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c c\u00e2u h\u1ecfi: <\/span><b>T\u1ea1i sao doanh nghi\u1ec7p gi\u1ea3m ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i ch\u1ec9 ti\u00eau n\u00e0y?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c ngu\u1ed3n g\u1ed1c s\u1ed1 li\u1ec7u, r\u1ee7i ro kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf m\u1ed9t con s\u1ed1 tr\u00ean t\u1edd khai m\u00e0 c\u00f3 th\u1ec3 lan sang vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_lon_nhat_nam_o_viec_xac_dinh_dung_ky\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro l\u1edbn nh\u1ea5t n\u1eb1m \u1edf vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, v\u1ea5n \u0111\u1ec1 kh\u00f3 nh\u1ea5t khi x\u1eed l\u00fd [37] v\u00e0 [38] kh\u00f4ng ph\u1ea3i thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m m\u00e0 l\u00e0 ph\u00e2n lo\u1ea1i \u0111\u00fang t\u00ecnh hu\u1ed1ng ph\u00e1p l\u00fd tr\u01b0\u1edbc khi k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t t\u1eeb th\u00e1ng 7\/2026, doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n t\u1eeb t\u01b0 duy &#8220;sai k\u1ef3 n\u00e0o th\u00ec s\u1eeda k\u1ef3 \u0111\u00f3&#8221; sang t\u01b0 duy ki\u1ec3m tra b\u1ea3n ch\u1ea5t sai s\u00f3t, t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 k\u00ea khai. Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u00e3 b\u1ed5 sung nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 li\u00ean quan \u0111\u1ebfn thanh to\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, sai s\u00f3t thu\u1ebf \u0111\u1ea7u v\u00e0o, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf l\u01b0u \u00fd r\u1eb1ng doanh nghi\u1ec7p n\u00ean thi\u1ebft l\u1eadp m\u1ed9t b\u01b0\u1edbc ki\u1ec3m tra \u0111\u1ed9c l\u1eadp tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai. Ng\u01b0\u1eddi l\u1eadp t\u1edd khai c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9, ng\u01b0\u1eddi ki\u1ec3m tra c\u1ea7n x\u00e1c nh\u1eadn k\u1ef3 k\u00ea khai, s\u1ed1 ti\u1ec1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i k\u00e8m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch ki\u1ec3m so\u00e1t n\u00e0y \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, giao d\u1ecbch tr\u1ea3 ch\u1eadm, nhi\u1ec1u l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_van_ban_can_luu_y_khi_ke_khai_chi_tieu_37_38\"><\/span><b>C\u00e1c v\u0103n b\u1ea3n c\u1ea7n l\u01b0u \u00fd khi k\u00ea khai ch\u1ec9 ti\u00eau 37 38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n c\u1ea7n l\u01b0u \u00fd khi k\u00ea khai ch\u1ec9 ti\u00eau 37 38 tr\u00ean t\u1edd khai thu\u1ebf GTGT.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n c\u1ea7n l\u01b0u \u00fd khi k\u00ea khai ch\u1ec9 ti\u00eau 37 38 tr\u00ean t\u1edd khai thu\u1ebf GTGT.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>V\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Th\u1eddi \u0111i\u1ec3m li\u00ean quan\u00a0<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>N\u1ed9i dung c\u1ea7n l\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/7\/2026\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1eabu 01\/GTGT m\u1edbi v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai [37], [38]<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/7\/2026<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh li\u00ean quan h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">C\u00f3 hi\u1ec7u l\u1ef1c 01\/7\/2026<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">C\u00f3 quy \u0111\u1ecbnh li\u00ean quan x\u1eed l\u00fd k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh tr\u01b0\u1edbc 01\/7\/2026<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">C\u1ea7n ph\u00e2n bi\u1ec7t v\u1edbi quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1eeb 01\/07\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> Theo ngu\u1ed3n ph\u00e1p l\u00fd c\u1eadp nh\u1eadt, t\u1eeb 01\/07\/2026 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf theo quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. V\u00ec v\u1eady, khi x\u1eed l\u00fd t\u1edd khai ph\u00e1t sinh t\u1eeb th\u00e1ng 7\/2026, k\u1ebf to\u00e1n c\u1ea7n \u01b0u ti\u00ean ki\u1ec3m tra m\u1eabu bi\u1ec3u v\u00e0 h\u01b0\u1edbng d\u1eabn m\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai ch\u1ec9 ti\u00eau 37 38 t\u1eeb th\u00e1ng 7\/2026 c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Ch\u1ec9 ti\u00eau [37] ph\u1ea3n \u00e1nh \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, [38] ph\u1ea3n \u00e1nh \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc. \u0110i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd l\u00e0 quy \u0111\u1ecbnh m\u1edbi \u0111\u00e3 m\u1edf r\u1ed9ng v\u00e0 ph\u00e2n lo\u1ea1i r\u00f5 h\u01a1n c\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u00ea khai, bao g\u1ed3m thanh to\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, sai s\u00f3t thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf v\u00e0 chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u giao d\u1ecbch v\u00e0 ph\u00e1t sinh \u0111i\u1ec1u ch\u1ec9nh th\u01b0\u1eddng xuy\u00ean, vi\u1ec7c ki\u1ec3m tra \u0111\u00fang c\u0103n c\u1ee9, \u0111\u00fang k\u1ef3 v\u00e0 \u0111\u00fang s\u1ed1 thu\u1ebf tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai c\u00f3 \u00fd ngh\u0129a tr\u1ef1c ti\u1ebfp trong qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf. MAN &#8211; Master Accountant Network, v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m v\u00e0 am hi\u1ec3u th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-cho-thue-ke-toan-truong\/\">d\u1ecbch v\u1ee5 cho thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/tu-van-dich-vu-ke-toan\/\">t\u01b0 v\u1ea5n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p r\u00e0 so\u00e1t h\u1ed3 s\u01a1, x\u1eed l\u00fd sai s\u00f3t v\u00e0 ki\u1ec3m so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cach_ke_khai_chi_tieu_37_38_tren_to_khai_thue\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 37 38 tr\u00ean t\u1edd khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_37_dung_de_lam_gi\"><\/span><b>Ch\u1ec9 ti\u00eau 37 d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [37] d\u00f9ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_38_dung_de_lam_gi\"><\/span><b>Ch\u1ec9 ti\u00eau 38 d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [38] d\u00f9ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_thang_72026_sai_sot_thue_GTGT_dau_vao_co_phai_luon_khai_bo_sung_ky_goc_khong\"><\/span><b>T\u1eeb th\u00e1ng 7\/2026, sai s\u00f3t thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f3 ph\u1ea3i lu\u00f4n khai b\u1ed5 sung k\u1ef3 g\u1ed1c kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. V\u1edbi m\u1ed9t s\u1ed1 sai s\u00f3t thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh m\u1edbi, s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o [37] ho\u1eb7c [38] c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n khai b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hang_mua_tra_cham_tra_gop_chua_co_chung_tu_thanh_toan_khong_dung_tien_mat_ke_khai_the_nao\"><\/span><b>H\u00e0ng mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t k\u00ea khai th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 \u0111\u1ebfn k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n v\u1eabn ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u1ea1i [37] c\u1ee7a k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n. Khi c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7, ph\u1ea7n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u00ea khai t\u0103ng t\u1ea1i [38] c\u1ee7a k\u1ef3 c\u00f3 ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_hoa_don_dieu_chinh_hoac_thay_the_co_phai_sua_to_khai_ky_truoc_khong\"><\/span><b>Nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf c\u00f3 ph\u1ea3i s\u1eeda t\u1edd khai k\u1ef3 tr\u01b0\u1edbc kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ph\u1ea3i s\u1eeda k\u1ef3 tr\u01b0\u1edbc. V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c h\u01b0\u1edbng d\u1eabn c\u1ee7a m\u1eabu 01\/GTGT m\u1edbi, ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i [37] ho\u1eb7c [38] c\u1ee7a k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u00ea khai Ch\u1ec9 ti\u00eau 37 38 tr\u00ean t\u1edd khai thu\u1ebf GTGT \u0111\u00e3 c\u00f3 thay \u0111\u1ed5i quan tr\u1ecdng t\u1eeb ng\u00e0y 01\/07\/2026. Theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, m\u1eabu 01\/GTGT m\u1edbi kh\u00f4ng ch\u1ec9 s\u1eed d\u1ee5ng hai ch\u1ec9 ti\u00eau n\u00e0y cho s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m t\u1eeb h\u1ed3 s\u01a1 khai b\u1ed5 sung nh\u01b0 tr\u01b0\u1edbc, m\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9645,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9644","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=9644"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9644\/revisions"}],"predecessor-version":[{"id":9648,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9644\/revisions\/9648"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9645"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}