{"id":26044,"date":"2023-03-30T10:09:08","date_gmt":"2023-03-30T03:09:08","guid":{"rendered":"\/accounting\/?post_type=ht_kb&p=26044"},"modified":"2026-06-23T10:24:35","modified_gmt":"2026-06-23T03:24:35","slug":"cho-phep-ke-khai-hoa-don-dieu-chinh-thay-the-khac-ky-vao-ky-ke-khai-bi-dieu-chinh-thay-the-tren-to-khai-01-gtgt-theo-tt80-2021","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/cho-phep-ke-khai-hoa-don-dieu-chinh-thay-the-khac-ky-vao-ky-ke-khai-bi-dieu-chinh-thay-the-tren-to-khai-01-gtgt-theo-tt80-2021\/","title":{"rendered":"Cho ph\u00e9p k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/ thay th\u1ebf kh\u00e1c k\u1ef3 v\u00e0o k\u1ef3 k\u00ea khai c\u1ee7a h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/ thay th\u1ebf tr\u00ean t\u1edd khai 01\/GTGT theo TT80\/2021"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf kh\u00e1c k\u1ef3 v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c tr\u00ean t\u1edd khai thu\u1ebf 01\/GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC t\u1eeb n\u0103m 2022.<\/p>\n

N\u1ed9i dung:<\/b><\/p>\n

    \n
  • Gi\u1edbi thi\u1ec7u thay \u0111\u1ed5i v\u1ec1 ch\u1ee9c n\u0103ng k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf kh\u00e1c k\u1ef3.<\/li>\n
  • H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m cho t\u1edd khai l\u1ea7n \u0111\u1ea7u v\u00e0 t\u1edd khai b\u1ed5 sung.<\/li>\n
  • L\u01b0u \u00fd khi ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh c\u00f3 m\u1eb7t h\u00e0ng kh\u00f4ng t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, nh\u00e2n vi\u00ean khai thu\u1ebf, c\u00e1n b\u1ed9 ph\u1ee5 tr\u00e1ch k\u00ea khai thu\u1ebf GTGT <\/div><\/div>\n

    <\/span><\/p>\n

    2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/b><\/h3>\n

    <\/div>

    \n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n

    2.1 Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai 01\/GTGT l\u1ea7n \u0111\u1ea7u<\/b><\/h4>\n

    <\/div>

    \nV\u00ed d\u1ee5 minh h\u1ecda: <\/strong>H\u00f3a \u0111\u01a1n s\u1ed1 00000005 ng\u00e0y 29\/07\/2025 thay th\u1ebf cho H\u00f3a \u0111\u01a1n s\u1ed1 00000001 ng\u00e0y 06\/06\/2025. L\u1eadp t\u1edd khai th\u00e1ng 6\/2025, \u0111\u1ec3 ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000005 \u00a0l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra, ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn ch\u1ee9c n\u0103ng Ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh\u00a0 kh\u00e1c k\u1ef3.<\/strong><\/p>\n

    B\u01b0\u1edbc 1:<\/b>\u00a0Tr\u00ean ph\u00e2n h\u1ec7 <\/span>Thu\u1ebf<\/strong>, ch\u1ecdn tab <\/span>Khai thu\u1ebf.<\/em><\/strong><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 2:<\/b>\u00a0T\u1ea1i n\u00fat ch\u1ee9c n\u0103ng <\/span>L\u1eadp t\u1edd khai, <\/strong><\/em>ch\u1ecdn<\/span> T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb 01\/GTGT<\/strong><\/em><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 3:<\/b>\u00a0Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd<\/strong><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 4:<\/b>\u00a0Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ea3i l\u00ean trang t\u1edd khai t\u01b0\u01a1ng \u1ee9ng. T\u1ea1i \u0111\u00e2y, ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn tab <\/span>BKBR_01-1\/GTGT. <\/strong>Sau \u0111\u00f3 nh\u1ea5n<\/span> Ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3.<\/strong><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 5: <\/b>Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ea3i l\u00ean c\u00e1c h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh ch\u01b0a k\u00ea khai tr\u00ean t\u1edd khai 01\/GTGT kh\u00e1c k\u1ef3. Ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n c\u1ea7n k\u00ea khai. Nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd<\/strong><\/p>\n

    \"\"
    \n=> Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ea3i c\u00e1c th\u00f4ng tin h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra c\u1ee7a t\u1edd khai 01\/GTGT.<\/span><\/p>\n

    B\u01b0\u1edbc 6:<\/b>\u00a0T\u1ea1i \u0111\u00e2y ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 ki\u1ec3m tra l\u1ea1i th\u00f4ng tin v\u00e0 nh\u1ea5n <\/span>L\u01b0u<\/strong>\u00a0\u0111\u1ec3 ho\u00e0n th\u00e0nh thao t\u00e1c.<\/span><\/p>\n

    \"\"
    \n<\/div><\/div>\n

    <\/span><\/p>\n

    2.2 Tr\u01b0\u1eddng h\u1ee3p 2: H\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai 01\/GTGT b\u1ed5 sung<\/b><\/h4>\n

    <\/div>

    \nV\u00ed d\u1ee5 minh h\u1ecda: <\/em><\/strong>H\u00f3a \u0111\u01a1n s\u1ed1 00000001 ng\u00e0y 06\/06\/2025. Ng\u01b0\u1eddi d\u00f9ng \u0111\u00e3 k\u00ea khai h\u00f3a \u0111\u01a1n n\u00e0y l\u00ean t\u1edd khai th\u00e1ng 6\/2025.<\/p>\n

    \u0110\u1ebfn ng\u00e0y 29\/07\/2025 ph\u00e1t sinh h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000005 thay th\u1ebf cho h\u00f3a \u0111\u01a1n s\u1ed1 00000001 ng\u00e0y 06\/06\/2025. Ng\u01b0\u1eddi d\u00f9ng d\u00f9ng L\u1eadp t\u1edd khai b\u1ed5 sung cho th\u00e1ng 6\/2025, \u0111\u1ec3 ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000005 \u00a0l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra, ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn ch\u1ee9c n\u0103ng Ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh\u00a0 kh\u00e1c k\u1ef3.<\/p>\n

    B\u01b0\u1edbc 1:<\/b>\u00a0Tr\u00ean ph\u00e2n h\u1ec7 <\/span>Thu\u1ebf<\/strong>, ch\u1ecdn tab <\/span>Khai thu\u1ebf.<\/strong><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 2:<\/b>\u00a0T\u1ea1i n\u00fat ch\u1ee9c n\u0103ng <\/span>Khai b\u1ed5 sung, <\/strong>ch\u1ecdn<\/span> T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb 01\/GTGT<\/strong><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 3:<\/b>\u00a0Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd<\/strong><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 4:<\/b>\u00a0Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ea3i l\u00ean trang t\u1edd khai t\u01b0\u01a1ng \u1ee9ng. T\u1ea1i \u0111\u00e2y, ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn tab <\/span>BKBR_01-1\/GTGT.<\/strong><\/p>\n

    B\u01b0\u1edbc 5:<\/b>\u00a0Sau \u0111\u00f3 nh\u1ea5n<\/span> Ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3.<\/strong><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 6:<\/b>\u00a0Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ea3i l\u00ean c\u00e1c h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh ch\u01b0a k\u00ea khai tr\u00ean t\u1edd khai 01\/GTGT kh\u00e1c k\u1ef3. Ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n c\u1ea7n k\u00ea khai. Nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd<\/strong><\/p>\n

    \"\"
    \n=><\/b> Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ea3i c\u00e1c th\u00f4ng tin h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra c\u1ee7a t\u1edd khai 01\/GTGT.<\/p>\n

    B\u01b0\u1edbc 7:<\/b>\u00a0T\u1ea1i \u0111\u00e2y ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 ki\u1ec3m tra l\u1ea1i th\u00f4ng tin v\u00e0 nh\u1ea5n <\/span>L\u01b0u<\/strong>\u00a0\u0111\u1ec3 ho\u00e0n th\u00e0nh thao t\u00e1c.<\/span><\/p>\n

    \"\"<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

    <\/span><\/p>\n

    3. L\u01b0u \u00fd<\/b><\/h3>\n

    <\/div>

    \n
      \n
    • \u0110\u1ec3 ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh c\u00f3 ng\u00e0y h\u00f3a \u0111\u01a1n kh\u00e1c k\u1ef3 k\u00ea khai thu\u1ebf v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf\/b\u1ecb \u0111i\u1ec1u ch\u1ec9nh c\u00f3 m\u1eb7t h\u00e0ng kh\u00f4ng t\u00ednh thu\u1ebf, tr\u00ean t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT) ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn\u00a0 “Ch\u1ecdn CT kh\u00f4ng t\u00ednh thu\u1ebf<\/strong>” \u0111\u1ec3 t\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n l\u00ean t\u1edd khai.<\/li>\n<\/ul>\n

      \"\"<\/p>\n

        \n
      • Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 h\u00f3a \u0111\u01a1n thay th\u1ebf l\u00ean t\u1edd khai GTGT th\u00ec c\u1ea7n ch\u1ecdn c\u1ea3 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf l\u00ean t\u1edd khai \u0111ang l\u1eadp.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3507],"ht-kb-tag":[],"class_list":["post-26044","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r33-7-khac"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/26044","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=26044"}],"version-history":[{"count":7,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/26044\/revisions"}],"predecessor-version":[{"id":76009,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/26044\/revisions\/76009"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=26044"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=26044"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=26044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}