{"id":36321,"date":"2025-06-26T15:08:57","date_gmt":"2025-06-26T08:08:57","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=36321"},"modified":"2025-12-16T10:42:52","modified_gmt":"2025-12-16T03:42:52","slug":"thay-the-ma-so-thue-cua-ho-kinh-doanh-bang-so-dinh-danh-ca-nhan-cua-chu-ho-theo-thong-tu-86-2024-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/thay-the-ma-so-thue-cua-ho-kinh-doanh-bang-so-dinh-danh-ca-nhan-cua-chu-ho-theo-thong-tu-86-2024-tt-btc\/","title":{"rendered":"S\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay th\u1ebf cho M\u00e3 s\u1ed1 thu\u1ebf theo th\u00f4ng t\u01b0 86\/2024\/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<strong>M\u1ee5c \u0111\u00edch:<\/strong> H\u01b0\u1edbng d\u1eabn c\u1eadp nh\u1eadt v\u00e0 s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh tr\u00ean c\u00e1c ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n, MISA ASP Qu\u1ea3n l\u00fd, MISA meInvoice v\u00e0 MISA eSign theo Th\u00f4ng t\u01b0 86\/2024\/TT-BTC t\u1eeb 01\/07\/2025.<br \/>\n<strong>N\u1ed9i dung:<\/strong><br \/>\n&#8211; C\u1eadp nh\u1eadt s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay cho m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean MISA ASP K\u1ebf to\u00e1n.<br \/>\n&#8211; C\u1eadp nh\u1eadt s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n tr\u00ean MISA meInvoice.<br \/>\n&#8211; H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 MISA eSign v\u1edbi s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<br \/>\n&#8211; C\u1eadp nh\u1eadt th\u00f4ng tin s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n tr\u00ean MISA ASP Qu\u1ea3n l\u00fd.<br \/>\n<strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> <b>K\u1ebf to\u00e1n, Qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng, Qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/b> <\/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. C\u00e1c n\u1ed9i dung c\u1ea7n c\u1eadp nh\u1eadt<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nC\u0103n c\u1ee9 <strong>\u0111i\u1ec3m b kho\u1ea3n 1<\/strong> v\u00e0 <strong>kho\u1ea3n 5 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC<\/strong>, t\u1eeb <strong>01\/07\/2025<\/strong>, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay cho m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c; \u0111\u1ed3ng th\u1eddi, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 gia \u0111\u00ecnh, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay cho m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u00f3. <a href=\"https:\/\/asp.misa.vn\/tt\/kien-thuc\/quy-dinh-ve-bo-ma-so-thue-ca-nhan-hien-tai-thay-bang-so-dinh-danh-ca-nhan-tu-ngay-1-7-2025\/\" target=\"_blank\" rel=\"noopener\">Xem chi ti\u1ebft<\/a>.<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h4><b>2.1. Tr\u00ean MISA ASP K\u1ebf to\u00e1n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>C\u1eadp nh\u1eadt M\u00e3 s\u1ed1 thu\u1ebf sang S\u1ed1 CCCD tr\u00ean <strong>Th\u00f4ng tin c\u00f4ng ty<\/strong> \u0111\u1ed1i v\u1edbi c\u00e1c kh\u00e1ch h\u00e0ng l\u00e0 H\u1ed9 kinh doanh. <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cho-phep-doanh-nghiep-gui-yeu-cau-thay-doi-thong-tin-cong-ty-tren-phan-mem\/\" target=\"_blank\" rel=\"noopener\">Xem h\u01b0\u1edbng d\u1eabn<\/a>.<\/li>\n<li>C\u1eadp nh\u1eadt l\u1ea1i M\u00e3 s\u1ed1 thu\u1ebf sang S\u1ed1 CCCD tr\u00ean <strong>Danh m\u1ee5c Kh\u00e1ch h\u00e0ng\/Nh\u00e0 cung c\u1ea5p<\/strong> v\u1edbi c\u00e1c kh\u00e1ch h\u00e0ng\/nh\u00e0 cung c\u1ea5p l\u00e0 h\u1ed9 kinh doanh.<br \/>\n<em>L\u01b0u \u00fd: Khi th\u00eam m\u1edbi c\u00e1c kh\u00e1ch h\u00e0ng\/nh\u00e0 cung c\u1ea5p l\u00e0 h\u1ed9 kinh doanh, ng\u01b0\u1eddi d\u00f9ng nh\u1eadp S\u1ed1 CCCD c\u1ee7a ch\u1ee7 h\u1ed9 v\u00e0o \u00f4 \u201cM\u00e3 s\u1ed1 thu\u1ebf\u201d. H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y \u0111\u01b0\u1ee3c th\u00f4ng tin T\u00ean v\u00e0 \u0110\u1ecba ch\u1ec9 c\u1ee7a h\u1ed9 kinh doanh l\u00ean form khai b\u00e1o.<\/em><\/li>\n<li><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/06\/ASP1.png\" alt=\"\" width=\"1507\" height=\"825\" \/><\/li>\n<\/ul>\n<ul>\n<li>Khi l\u1eadp h\u00f3a \u0111\u01a1n, v\u1edbi nh\u1eefng kh\u00e1ch h\u00e0ng l\u00e0 h\u1ed9 kinh doanh, ng\u01b0\u1eddi d\u00f9ng \u0111i\u1ec1n S\u1ed1 CCCD c\u1ee7a ch\u1ee7 h\u1ed9 v\u00e0o \u00f4 \u201cM\u00e3 s\u1ed1 thu\u1ebf\u201d thay v\u00ec d\u00f9ng m\u00e3 s\u1ed1 thu\u1ebf c\u0169 tr\u01b0\u1edbc \u0111\u00e2y.<\/li>\n<\/ul>\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<h4><b>2.2. V\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 s\u1eed d\u1ee5ng H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed MISA meInvoice<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Truy c\u1eadp MISA meInvoice \u0111\u1ec3 c\u1eadp nh\u1eadt S\u1ed1 CCCD c\u1ee7a ch\u1ee7 h\u1ed9. Xem h\u01b0\u1edbng d\u1eabn c\u00e1c n\u1ed9i dung c\u1ea7n x\u1eed l\u00fd li\u00ean quan \u0111\u1ebfn H\u00f3a \u0111\u01a1n <a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/misa-meinvoice-dap-ung-quy-dinh-su-dung-so-dinh-danh-ca-nhan-thay-cho-ma-so-thue-ap-dung-ho-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li><em>L\u01b0u \u00fd: H\u1ec7 th\u1ed1ng ch\u1ec9 h\u1ed7 tr\u1ee3 k\u1ebft n\u1ed1i n\u1ebfu c\u1ea3 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111\u1ec1u ch\u01b0a c\u1eadp nh\u1eadt ho\u1eb7c \u0111\u1ec1u \u0111\u00e3 c\u1eadp nh\u1eadt S\u1ed1 CCCD thay cho M\u00e3 s\u1ed1 thu\u1ebf.<br \/>\nDo \u0111\u00f3, n\u1ebfu ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u00e3 c\u1eadp nh\u1eadt S\u1ed1 CCCD th\u00ec tr\u00ean MISA meInvoice c\u0169ng c\u1ea7n c\u1eadp nh\u1eadt CCCD. V\u00e0 khi k\u1ebft n\u1ed1i MISA meInvoice th\u00ec s\u1ebd c\u1ea7n k\u1ebft n\u1ed1i b\u1eb1ng S\u1ed1 CCCD.<\/em><\/li>\n<\/ul>\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<h4><b>2.3. V\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 s\u1eed d\u1ee5ng Ch\u1eef k\u00fd s\u1ed1 MISA eSign<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nC\u00e1c \u0111\u01a1n v\u1ecb ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng Ch\u1eef k\u00fd s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p b\u1eb1ng M\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y nh\u01b0 b\u00ecnh th\u01b0\u1eddng. T\u1eeb 01\/07\/2025, n\u1ebfu kh\u00e1ch h\u00e0ng c\u1ea5p Ch\u1eef k\u00fd s\u1ed1 m\u1edbi th\u00ec s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5p theo S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 h\u1ed9. <\/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<h4><b>2.4. Tr\u00ean MISA ASP Qu\u1ea3n l\u00fd<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Khi th\u00eam kh\u00e1ch h\u00e0ng l\u00e0 <strong>H\u1ed9 kinh doanh<\/strong>, khai b\u00e1o th\u00f4ng tin S\u1ed1 CCCD c\u1ee7a ch\u1ee7 h\u1ed9 t\u1ea1i tr\u01b0\u1eddng th\u00f4ng tin M\u00e3 s\u1ed1 thu\u1ebf\/CCCD. H\u1ec7 th\u1ed1ng c\u0169ng s\u1ebd h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng l\u1ea5y th\u00f4ng tin T\u00ean, \u0110\u1ecba ch\u1ec9 c\u1ee7a h\u1ed9 kinh doanh theo th\u00f4ng tin \u0111\u0103ng k\u00fd tr\u00ean T\u1ed5ng c\u1ee5c thu\u1ebf (n\u1ebfu th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a Thu\u1ebf c\u0169ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt)<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/06\/5-1.png\" alt=\"\" width=\"1506\" height=\"704\" \/><\/p>\n<ul>\n<li>V\u1edbi c\u00e1c kh\u00e1ch h\u00e0ng l\u00e0 <strong>H\u1ed9 kinh doanh<\/strong> tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 khai b\u00e1o th\u00f4ng tin theo M\u00e3 s\u1ed1 thu\u1ebf nh\u01b0ng <strong>ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p s\u1eed d\u1ee5ng<\/strong> ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n theo M\u00e3 s\u1ed1 thu\u1ebf n\u00e0y (ho\u1eb7c \u0111\u00e3 t\u1eebng \u0111\u01b0\u1ee3c c\u1ea5p nh\u01b0ng \u0111\u00e3 qu\u00e1 h\u1ea1n &gt;90 ng\u00e0y) th\u00ec c\u1ea7n s\u1eeda l\u1ea1i tr\u01b0\u1eddng th\u00f4ng tin <strong>M\u00e3 s\u1ed1 thu\u1ebf<\/strong> sang <strong>S\u1ed1 CCCD c\u1ee7a ch\u1ee7 h\u1ed9<\/strong> tr\u01b0\u1edbc khi \u0111\u1eb7t mua ph\u1ea7n m\u1ec1m.<br \/>\n<em>(H\u1ec7 th\u1ed1ng ch\u1ec9 h\u1ed7 tr\u1ee3 \u0111\u1eb7t mua ph\u1ea7n m\u1ec1m theo S\u1ed1 CCCD \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y)<\/em><\/li>\n<li>V\u1edbi c\u00e1c kh\u00e1ch h\u00e0ng l\u00e0 <strong>H\u1ed9 kinh doanh<\/strong> tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 khai b\u00e1o th\u00f4ng tin theo M\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n theo M\u00e3 s\u1ed1 thu\u1ebf n\u00e0y th\u00ec tr\u01b0\u1eddng th\u00f4ng tin <strong>M\u00e3 s\u1ed1 thu\u1ebf s\u1ebd kh\u00f4ng th\u1ec3 s\u1eeda \u0111\u01b0\u1ee3c<\/strong>. Vi\u1ec7c n\u00e0y gi\u00fap h\u1ec7 th\u1ed1ng l\u01b0u gi\u1eef \u0111\u01b0\u1ee3c th\u00f4ng tin \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u00e1 tr\u00ecnh ti\u1ebfp t\u1ee5c gia h\u1ea1n s\u1ea3n ph\u1ea9m sau n\u00e0y. Kh\u00e1ch h\u00e0ng kh\u00f4ng c\u1ea7n s\u1eeda sang S\u1ed1 CCCD.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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":[3567],"ht-kb-tag":[],"class_list":["post-36321","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r71-phat-hanh-ngay-11-07-2025"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/36321","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=36321"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/36321\/revisions"}],"predecessor-version":[{"id":53931,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/36321\/revisions\/53931"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=36321"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=36321"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=36321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}