{"id":27571,"date":"2026-09-18T08:38:56","date_gmt":"2026-09-18T01:38:56","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=27571"},"modified":"2026-09-28T16:43:18","modified_gmt":"2026-09-28T09:43:18","slug":"thiet-lap-mau-chung-tu-khau-tru-thue-theo-nghi-dinh-254-2026-nd-cp-va-thong-tu-91-2026-tt-btc","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/thiet-lap-mau-chung-tu-khau-tru-thue-theo-nghi-dinh-254-2026-nd-cp-va-thong-tu-91-2026-tt-btc\/","title":{"rendered":"Thi\u1ebft l\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/p>\n<p><b>N\u1ed9i dung: <\/b>Thi\u1ebft l\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh m\u1edbi<\/p>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, qu\u1ea3n tr\u1ecb ph\u1ea7n m\u1ec1m MISA AMIS<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><strong>B\u01b0\u1edbc 1: Thi\u1ebft l\u1eadp chung<\/strong><\/p>\n<ul>\n<li>T\u1ea1i ph\u00e2n h\u1ec7 <strong>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong> \u2192 <strong>M\u1eabu ch\u1ee9ng t\u1eeb<\/strong>, ph\u1ea7n m\u1ec1m \u0111\u00e3 sinh m\u1eabu ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t. Nh\u1ea5p v\u00e0o m\u1eabu ch\u1ee9ng t\u1eeb n\u0103m hi\u1ec7n t\u1ea1i, ch\u1ecdn <strong>Ch\u1ec9nh s\u1eeda<\/strong> t\u1ea1i bi\u1ec3u t\u01b0\u1ee3ng c\u00e2y vi\u1ebft \u0111\u1ec3 m\u1edf giao di\u1ec7n ch\u1ec9nh s\u1eeda.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-27573\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2026\/09\/2026-09-07_16-38-24.png\" alt=\"\" width=\"1416\" height=\"714\" \/><\/p>\n<ul>\n<li>T\u1ea1i c\u1eeda s\u1ed5 <strong>Thi\u1ebft l\u1eadp chung<\/strong> bao g\u1ed3m:<\/li>\n<li>M\u1eabu, m\u1eabu s\u1ed1: m\u1eb7c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a C\u01a1 quan Thu\u1ebf.<\/li>\n<li>K\u00fd hi\u1ec7u: m\u1eb7c \u0111\u1ecbnh 6 k\u00fd t\u1ef1 \u0111\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a C\u01a1 quan Thu\u1ebf, 2 k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 2 ch\u1eef c\u00e1i do \u0111\u01a1n v\u1ecb t\u1ef1 x\u00e1c \u0111\u1ecbnh d\u1ef1a theo nhu c\u1ea7u qu\u1ea3n l\u00fd (d\u00f9ng \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c m\u1eabu ch\u1ee9ng t\u1eeb kh\u00e1c nhau n\u1ebfu \u0111\u01a1n v\u1ecb d\u00f9ng nhi\u1ec1u m\u1eabu trong c\u00f9ng m\u1ed9t lo\u1ea1i).<\/li>\n<li>Ng\u00f4n ng\u1eef: ch\u1ecdn \u0110\u01a1n ng\u1eef (Ti\u1ebfng Vi\u1ec7t) ho\u1eb7c Song ng\u1eef (Vi\u1ec7t &#8211; Anh).<\/li>\n<li>Logo c\u00f4ng ty: ch\u00e8n logo d\u1ea1ng PDF ho\u1eb7c PNG (kh\u00f4ng b\u1eaft bu\u1ed9c), \u0111i\u1ec1u ch\u1ec9nh k\u00edch c\u1ee1 b\u1eb1ng c\u00e1ch co k\u00e9o tr\u1ef1c ti\u1ebfp.<\/li>\n<li>\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7: ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ph\u00f9 h\u1ee3p.<\/li>\n<li>Ch\u1ec9nh s\u1eeda t\u00ean \u0111\u01a1n v\u1ecb, v\u1ecb tr\u00ed logo (tr\u00ean\/d\u01b0\u1edbi t\u00ean \u0111\u01a1n v\u1ecb), ph\u00f4ng ch\u1eef, c\u1ee1 ch\u1eef, m\u00e0u ch\u1eef to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-27575\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2026\/09\/2026-09-07_16-43-48.png\" alt=\"\" width=\"1415\" height=\"791\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: Thi\u1ebft l\u1eadp khung vi\u1ec1n, h\u00ecnh n\u1ec1n<\/strong><\/p>\n<ul>\n<li>Thi\u1ebft l\u1eadp \u0111\u1ec3 ch\u1ee9ng t\u1eeb \u0111\u1eb9p h\u01a1n, mang \u0111\u1eb7c tr\u01b0ng \u0111\u01a1n v\u1ecb.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-27577\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2026\/09\/2026-09-07_16-46-26.png\" alt=\"\" width=\"1415\" height=\"791\" \/><\/p>\n<ul>\n<li><strong>Thi\u1ebft l\u1eadp khung vi\u1ec1n<\/strong>: Ch\u1ecdn m\u1eabu khung vi\u1ec1n s\u1eb5n c\u00f3, \u0111\u1ed5i m\u00e0u ho\u1eb7c x\u00f3a khung vi\u1ec1n.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-27579\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2026\/09\/2026-09-07_16-46-26-1.png\" alt=\"\" width=\"1415\" height=\"791\" \/><\/p>\n<ul>\n<li><strong>Thi\u1ebft l\u1eadp h\u00ecnh n\u1ec1n<\/strong>: Ch\u1ecdn h\u00ecnh n\u1ec1n c\u00f3 s\u1eb5n, h\u00ecnh n\u1ec1n ri\u00eang ho\u1eb7c t\u1ea1o ch\u1eef ch\u00ecm. Cho ph\u00e9p \u0111\u1ed5i m\u00e0u, di chuy\u1ec3n, co k\u00e9o k\u00edch c\u1ee1 h\u00ecnh n\u1ec1n.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-27581\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2026\/09\/2026-09-07_16-46-26-2.png\" alt=\"\" width=\"1415\" height=\"791\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3: Thi\u1ebft l\u1eadp n\u1ed9i dung<\/strong><\/p>\n<ul>\n<li>Th\u00eam m\u1edbi ch\u1ec9 ti\u00eau (n\u1ebfu c\u1ea7n); \u1ea8n\/hi\u1ec7n m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-27583\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2026\/09\/2026-09-07_16-55-15.png\" alt=\"\" width=\"1420\" height=\"788\" \/><\/p>\n<ul>\n<li>Thi\u1ebft l\u1eadp hi\u1ec3n th\u1ecb n\u1ed9i dung ch\u1ee9ng t\u1eeb: ch\u1ec9nh ph\u00f4ng ch\u1eef, m\u00e0u ch\u1eef, v\u1ecb tr\u00ed nh\u00e3n d\u1eef li\u1ec7u\u2026 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-27585\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2026\/09\/2026-09-07_16-55-15-1.png\" alt=\"\" width=\"1420\" height=\"788\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4: S\u1eed d\u1ee5ng m\u1eabu ch\u1ee9ng t\u1eeb<\/strong><\/p>\n<ul>\n<li>Chuy\u1ec3n tr\u1ea1ng th\u00e1i m\u1eabu ch\u1ee9ng t\u1eeb sang <strong>S\u1eed d\u1ee5ng<\/strong> tr\u01b0\u1edbc khi l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-27587\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2026\/09\/2026-09-07_16-55-15-2.png\" alt=\"\" width=\"1420\" height=\"788\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>3. L\u01b0u \u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>\u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu ch\u1ee9ng t\u1eeb trong 1 n\u0103m t\u00ednh thu\u1ebf \u0111\u1ec3 c\u1ea5p cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nhau (Ng\u01b0\u1eddi Vi\u1ec7t Nam, Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i,&#8230;)<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 m\u1eabu ch\u1ee9ng t\u1eeb \u0111ang s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u0169: khi thi\u1ebft l\u1eadp m\u1eabu, ph\u1ea7n m\u1ec1m s\u1ebd \u0111i\u1ec1u h\u01b0\u1edbng \u0111\u1ebfn m\u1eabu \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng n\u00e2ng c\u1ea5p v\u00e0 gi\u1eef l\u1ea1i c\u00e1c thi\u1ebft l\u1eadp c\u0169 nh\u01b0 logo, t\u00ean \u0111\u01a1n v\u1ecb, font ch\u1eef, m\u00e0u ch\u1eef, khung vi\u1ec1n, h\u00ecnh n\u1ec1n\u2026<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00e3 c\u00f3 m\u1eabu ch\u1ee9ng t\u1eeb Th\u00f4ng t\u01b0 91\/2026\/TT-BTC: t\u00edch \u0111\u00fap v\u00e0o d\u00f2ng m\u1eabu ch\u1ee9ng t\u1eeb ho\u1eb7c ch\u1ecdn bi\u1ec3u t\u01b0\u1ee3ng b\u00fat \u0111\u1ec3 ch\u1ec9nh s\u1eeda (kh\u00f4ng c\u1ea7n th\u00eam m\u1edbi).<\/li>\n<li>\u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3 thi\u1ebft l\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb ngay khi b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, kh\u00f4ng c\u1ea7n ch\u1edd C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/li>\n<li>\u0110\u01a1n v\u1ecb c\u1ea7n chuy\u1ec3n tr\u1ea1ng th\u00e1i m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb sang <strong>S\u1eed d\u1ee5ng<\/strong> tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu ch\u1ee9ng t\u1eeb c\u00f9ng 1 th\u1eddi \u0111i\u1ec3m.<\/li>\n<\/ul>\n<p><strong>C\u00e1c b\u00e0i vi\u1ebft li\u00ean quan<\/strong><\/p>\n<p><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/chung-tu-khau-tru-thue-bi-sai-thong-tin-don-vi-thi-phai-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">1. Thay \u0111\u1ed5i th\u00f4ng tin \u0111\u01a1n v\u1ecb tr\u00ean m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/a><\/p>\n<p><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/truong-hop-da-phat-sinh-chung-tu-nhung-chua-phat-hanh-va-muon-cap-nhat-lai-mau-thi-lam-nhu-the-nao\/\" target=\"_blank\" rel=\"noopener\">2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb nh\u01b0ng ch\u01b0a ph\u00e1t h\u00e0nh v\u00e0 mu\u1ed1n c\u1eadp nh\u1eadt l\u1ea1i m\u1eabu th\u00ec l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":106,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-27571","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/27571","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/users\/106"}],"replies":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/comments?post=27571"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/27571\/revisions"}],"predecessor-version":[{"id":27841,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/27571\/revisions\/27841"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=27571"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=27571"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=27571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}