{"id":19233,"date":"2022-02-16T16:23:36","date_gmt":"2022-02-16T09:23:36","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=19233"},"modified":"2025-12-17T08:28:50","modified_gmt":"2025-12-17T01:28:50","slug":"bo-sung-to-khai-thue-gtgt-01-gtgt-theo-thong-tu-80","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/bo-sung-to-khai-thue-gtgt-01-gtgt-theo-thong-tu-80\/","title":{"rendered":"B\u1ed5 sung t\u1edd khai Thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT) theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\"> <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<p><strong>M\u1ee5c \u0111\u00edch<\/strong>: B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn b\u1ed5 sung t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT) theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, gi\u00fap \u0111\u1ea3m b\u1ea3o vi\u1ec7c l\u1eadp t\u1edd khai thu\u1ebf GTGT tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m th\u00f4ng tin v\u1ec1 vi\u1ec7c c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 \u00e1p d\u1ee5ng, c\u00e1c m\u1eabu bi\u1ec3u v\u00e0 ph\u1ee5 l\u1ee5c theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng<\/strong>: \u00c1p d\u1ee5ng cho ng\u01b0\u1eddi d\u00f9ng l\u1eadp t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT) v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb ng\u00e0y 01\/01\/2022 tr\u1edf \u0111i tr\u00ean c\u00e1c phi\u00ean b\u1ea3n ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai thu\u1ebf.<\/p>\n<\/div><\/div> <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 tr\u00ean ph\u1ea7n m\u1ec1m<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>B\u1ed5 sung t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT) theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/li>\n<li>Khi th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT) v\u1edbi <strong>k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb ng\u00e0y 01\/01\/2022 tr\u1edf \u0111i<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb Th\u00f4ng t\u01b0 \u00e1p d\u1ee5ng l\u00e0 TT80\/2021\/TT-BTC v\u00e0 c\u1eadp nh\u1eadt c\u00e1c m\u1eabu bi\u1ec3u, ph\u1ee5 l\u1ee5c theo m\u1eabu c\u1ee7a Th\u00f4ng t\u01b0 80\/2021\/TT-BTC:<\/li>\n<\/ul>\n<p><strong>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:\u00a0<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1<\/strong>: V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>\\tab<strong> Khai thu\u1ebf<\/strong>, nh\u1ea5n tr\u1ecf xu\u1ed1ng <span data-sheets-root=\"1\">\u23f7<\/span> t\u1ea1i n\u00fat ch\u1ee9c n\u0103ng <strong>L\u1eadp t\u1edd khai<\/strong>, ch\u1ecdn\u00a0<strong>T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23500\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/GTGT_3.png\" sizes=\"(max-width: 1272px) 100vw, 1272px\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/GTGT_3.png 1272w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_3-768x304.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_3-50x20.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_3-60x24.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_3-100x40.png 100w\" alt=\"\" width=\"1272\" height=\"503\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, t\u00edch ch\u1ecdn c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai thu\u1ebf GTGT, sau \u0111\u00f3 nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23501\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/GTGT_4.png\" sizes=\"auto, (max-width: 1275px) 100vw, 1275px\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/GTGT_4.png 1275w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_4-768x305.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_4-50x20.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_4-60x24.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_4-100x40.png 100w\" alt=\"\" width=\"1275\" height=\"506\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y th\u00f4ng tin l\u00ean t\u1edd khai v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo, tuy nhi\u00ean v\u1eabn cho s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin.<\/p>\n<p><strong>B\u01b0\u1edbc 4: <\/strong>Sau khi khai b\u00e1o v\u00e0 ki\u1ec3m tra th\u00f4ng tin tr\u00ean t\u1edd khai v\u00e0 ph\u1ee5 l\u1ee5c, nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23502\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/GTGT_5.png\" sizes=\"auto, (max-width: 1108px) 100vw, 1108px\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/GTGT_5.png 1108w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_5-768x1033.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_5-37x50.png 37w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_5-45x60.png 45w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_5-74x100.png 74w\" alt=\"\" width=\"1108\" height=\"1491\" \/><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-49589\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765338320-1600x767.png\" alt=\"\" width=\"1600\" height=\"767\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765338320-1600x767.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765338320-768x368.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765338320-50x24.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765338320-1536x736.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765338320-60x29.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765338320-100x48.png 100w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765338320.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3476],"ht-kb-tag":[],"class_list":["post-19233","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r28"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19233","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=19233"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19233\/revisions"}],"predecessor-version":[{"id":54217,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19233\/revisions\/54217"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=19233"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=19233"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=19233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}