{"id":37131,"date":"2025-08-04T17:38:31","date_gmt":"2025-08-04T10:38:31","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=37131"},"modified":"2025-12-12T09:58:59","modified_gmt":"2025-12-12T02:58:59","slug":"dong-bo-duoc-hoa-don-tren-co-quan-thue-khi-ho-kinh-doanh-chuyen-doi-tu-ma-so-thue-sang-so-cccd","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/dong-bo-duoc-hoa-don-tren-co-quan-thue-khi-ho-kinh-doanh-chuyen-doi-tu-ma-so-thue-sang-so-cccd\/","title":{"rendered":"\u0110\u1ed3ng b\u1ed9 \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n tr\u00ean C\u01a1 quan thu\u1ebf khi h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i t\u1eeb M\u00e3 s\u1ed1 thu\u1ebf sang S\u1ed1 CCCD"},"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 c\u00e1ch k\u1ebft n\u1ed1i C\u01a1 quan thu\u1ebf tr\u00ean MISA ASP K\u1ebf to\u00e1n khi h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i t\u1eeb M\u00e3 s\u1ed1 thu\u1ebf (MST) sang S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n (CCCD) theo Th\u00f4ng t\u01b0 86\/2024\/TT-BTC.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng CCCD thay cho MST t\u1eeb 01\/07\/2025.<\/li>\n<li>Nguy\u00ean t\u1eafc c\u1ea5p v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/li>\n<li>Chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u1ebft n\u1ed1i ph\u1ea7n m\u1ec1m v\u1edbi C\u01a1 quan thu\u1ebf theo MST c\u0169 ho\u1eb7c CCCD.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> Ch\u1ee7 h\u1ed9 kinh doanh, k\u1ebf to\u00e1n h\u1ed9 kinh doanh, c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi s\u1eed d\u1ee5ng MISA ASP K\u1ebf to\u00e1n<\/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. Quy \u0111\u1ecbnh s\u1eed d\u1ee5ng CCCD thay cho MST<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nTheo Th\u00f4ng t\u01b0 86\/2024\/TT-BTC, t\u1eeb ng\u00e0y <strong>01\/07\/2025<\/strong>, c\u00e1c h\u1ed9 kinh doanh s\u1ebd s\u1eed d\u1ee5ng S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n (CCCD) c\u1ee7a ch\u1ee7 h\u1ed9 thay cho M\u00e3 s\u1ed1 thu\u1ebf (MST) c\u1ee7a h\u1ed9.<br \/>\nVi\u1ec7c chuy\u1ec3n \u0111\u1ed5i n\u00e0y <strong>kh\u00f4ng l\u00e0m thay \u0111\u1ed5i t\u00e0i kho\u1ea3n \u0111\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong> c\u1ee7a C\u01a1 quan Thu\u1ebf t\u1ea1i trang <strong><a href=\"https:\/\/hoadondientu.gdt.gov.vn\/\" target=\"_blank\" rel=\"noopener\">hoadondientu.gdt.gov.vn<\/a><\/strong>.<\/p>\n<ul>\n<li>T\u00e0i kho\u1ea3n \u0111\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p cho Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ea7n \u0111\u1ea7u ti\u00ean:\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu <strong>t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ea7n \u0111\u1ea7u ti\u00ean<\/strong>, h\u1ed9 kinh doanh <strong>v\u1eabn d\u00f9ng MST c\u0169<\/strong> th\u00ec s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5p t\u00e0i kho\u1ea3n theo MST c\u0169 v\u00e0 <strong>kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i sang t\u00e0i kho\u1ea3n theo CCCD<\/strong>.<\/li>\n<li>N\u1ebfu <strong>t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1ea7n \u0111\u1ea7u ti\u00ean<\/strong>, h\u1ed9 kinh doanh <strong>d\u00f9ng s\u1ed1 CCCD<\/strong> th\u00ec s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5p <strong>t\u00e0i kho\u1ea3n theo CCCD<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<li>Khi k\u1ebft n\u1ed1i v\u1edbi T\u1ed5ng c\u1ee5c thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n, c\u1ea7n s\u1eed d\u1ee5ng \u0111\u00fang t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf c\u1ea5p \u0111\u1ec3 \u0111\u0103ng nh\u1eadp trang <strong><a href=\"https:\/\/hoadondientu.gdt.gov.vn\/\" target=\"_blank\" rel=\"noopener\">hoadondientu.gdt.gov.vn<\/a><\/strong> (theo MST c\u0169 ho\u1eb7c theo CCCD t\u00f9y tr\u01b0\u1eddng h\u1ee3p).<\/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<h3><b>3. Chi ti\u1ebft tr\u00ean ph\u1ea7n m\u1ec1m<\/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%;\">Tr\u01b0\u1edbc \u0111\u00e2y, ph\u1ea7n m\u1ec1m ch\u1ec9 \u0111\u00e1p \u1ee9ng k\u1ebft n\u1ed1i C\u01a1 quan thu\u1ebf n\u1ebfu MST k\u1ebft n\u1ed1i kh\u1edbp v\u1edbi MST \u0111ang \u00e1p d\u1ee5ng tr\u00ean d\u1eef li\u1ec7u k\u1ebf to\u00e1n. V\u00ec v\u1eady, c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi d\u00f9ng \u0111\u00e3 chuy\u1ec3n \u0111\u1ed5i sang CCCD tr\u00ean MISA ASP K\u1ebf to\u00e1n nh\u01b0ng tr\u00ean H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a Thu\u1ebf v\u1eabn \u0111ang d\u00f9ng t\u00e0i kho\u1ea3n theo MST c\u0169 th\u00ec s\u1ebd kh\u00f4ng k\u1ebft n\u1ed1i \u0111\u01b0\u1ee3c.<br \/>\nPh\u1ea7n m\u1ec1m \u0111\u00e3 c\u1ea3i ti\u1ebfn \u0111\u1ec3 kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 k\u1ebft n\u1ed1i \u0111\u01b0\u1ee3c theo MST c\u0169 d\u00f9 \u0111\u00e3 chuy\u1ec3n \u0111\u1ed5i sang CCCD tr\u00ean MISA ASP K\u1ebf to\u00e1n.<\/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<h4><b>3.1 Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n \u0111\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo MST<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n k\u1ebft n\u1ed1i C\u01a1 quan thu\u1ebf tr\u00ean MISA ASP K\u1ebf to\u00e1n theo MST c\u0169.<\/li>\n<li>N\u1ebfu ng\u01b0\u1eddi d\u00f9ng k\u1ebft n\u1ed1i C\u01a1 quan thu\u1ebf tr\u00ean MISA ASP K\u1ebf to\u00e1n theo CCCD:<br \/>\nPh\u1ea7n m\u1ec1m s\u1ebd th\u00f4ng b\u00e1o t\u00e0i kho\u1ea3n v\u00e0 m\u1eadt kh\u1ea9u kh\u00f4ng \u0111\u00fang. Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n chuy\u1ec3n sang k\u1ebft n\u1ed1i theo MST c\u0169.<\/li>\n<li>N\u1ebfu ng\u01b0\u1eddi d\u00f9ng k\u1ebft n\u1ed1i C\u01a1 quan thu\u1ebf tr\u00ean MISA ASP K\u1ebf to\u00e1n theo MST kh\u00e1c MST c\u0169, c\u0169ng kh\u00f4ng ph\u1ea3i s\u1ed1 CCCD th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd kh\u00f4ng cho k\u1ebft n\u1ed1i v\u00e0 hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o sau:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/08\/image-6-1-1600x614.png\" alt=\"\" width=\"1600\" height=\"614\" \/><br \/>\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>3.2 Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n \u0111\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo CCCD<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n k\u1ebft n\u1ed1i C\u01a1 quan thu\u1ebf tr\u00ean MISA ASP K\u1ebf to\u00e1n theo CCCD.<\/li>\n<li>N\u1ebfu ng\u01b0\u1eddi d\u00f9ng k\u1ebft n\u1ed1i C\u01a1 quan thu\u1ebf tr\u00ean MISA ASP K\u1ebf to\u00e1n theo MST c\u0169:<br \/>\nPh\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o t\u00e0i kho\u1ea3n v\u00e0 m\u1eadt kh\u1ea9u kh\u00f4ng \u0111\u00fang. Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n chuy\u1ec3n sang k\u1ebft n\u1ed1i theo CCCD.<\/li>\n<li>N\u1ebfu ng\u01b0\u1eddi d\u00f9ng k\u1ebft n\u1ed1i C\u01a1 quan thu\u1ebf tr\u00ean MISA ASP K\u1ebf to\u00e1n theo MST kh\u00e1c MST c\u0169, c\u0169ng kh\u00f4ng ph\u1ea3i s\u1ed1 CCCD th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd kh\u00f4ng cho k\u1ebft n\u1ed1i v\u00e0 hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o sau:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/08\/image-5.png\" alt=\"\" width=\"1401\" height=\"539\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/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":[3569],"ht-kb-tag":[],"class_list":["post-37131","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r73-phat-hanh-ngay-09-08-2025"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/37131","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=37131"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/37131\/revisions"}],"predecessor-version":[{"id":52213,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/37131\/revisions\/52213"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=37131"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=37131"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=37131"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}