{"id":56001,"date":"2026-01-06T14:08:02","date_gmt":"2026-01-06T07:08:02","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=56001"},"modified":"2026-02-09T09:09:10","modified_gmt":"2026-02-09T02:09:10","slug":"cap-nhat-du-lieu-tu-thong-tu-88-2021-tt-btc-len-thong-tu-152-2025-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cap-nhat-du-lieu-tu-thong-tu-88-2021-tt-btc-len-thong-tu-152-2025-tt-btc\/","title":{"rendered":"Chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u t\u1eeb th\u00f4ng t\u01b0 88\/2021\/TT-BTC l\u00ean th\u00f4ng t\u01b0 152\/2025\/TT-BTC"},"content":{"rendered":"<h3><iframe src=\"\/\/www.youtube.com\/embed\/OJTLrb6poWE\" width=\"560\" height=\"314\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/h3>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><strong>M\u1ee5c \u0111\u00edch<\/strong>: H\u01b0\u1edbng d\u1eabn H\u1ed9 kinh doanh c\u1eadp nh\u1eadt d\u1eef li\u1ec7u t\u1eeb th\u00f4ng t\u01b0 88\/2021\/TT-BTC l\u00ean th\u00f4ng t\u01b0 152\/2025\/TT-BTC.<\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong>: C\u00e1c \u0111\u01a1n v\u1ecb\u00a0<strong>\u0111ang s\u1eed d\u1ee5ng TT88\/2021\/TT-BTC<\/strong> c\u1ea7n chu\u1ea9n b\u1ecb s\u1ed5 s\u00e1ch cho n\u0103m 2026 theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 152\/2025\/TT-BTC.<\/p>\n<h3>2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<ul>\n<li>B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 152\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 88\/2021\/TT-BTC, hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026.<\/li>\n<li>Sau khi ch\u1ed1t xong s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m 2025 v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng T\u1ea1o m\u1edbi d\u1eef li\u1ec7u t\u1eeb n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 t\u1ea1o d\u1eef li\u1ec7u n\u0103m 2026 th\u00ec d\u1eef li\u1ec7u n\u0103m 2026 v\u1eabn \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 88.<\/li>\n<li>Do \u0111\u00f3, \u0111\u01a1n v\u1ecb c\u1ea7n chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u n\u00e0y l\u00ean Th\u00f4ng t\u01b0 152 tr\u01b0\u1edbc khi ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/li>\n<li>Sau khi chuy\u1ec3n \u0111\u1ed5i, c\u00e1c ph\u00e1t sinh \u0111\u00e3 nh\u1eadp s\u1ebd \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean nh\u01b0ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 152.<\/li>\n<li>Tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n, ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung ch\u1ee9c n\u0103ng \u201c<strong>Chuy\u1ec3n d\u1eef li\u1ec7u l\u00ean Th\u00f4ng t\u01b0 152\/2025\/TT-BTC<\/strong>\u201d:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56257\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/Tong-quan-1.png\" alt=\"\" width=\"1368\" height=\"770\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/Tong-quan-1.png 1368w, \/accounting\/wp-content\/uploads\/2026\/01\/Tong-quan-1-768x432.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/Tong-quan-1-50x28.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/Tong-quan-1-60x34.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/Tong-quan-1-100x56.png 100w\" sizes=\"(max-width: 1368px) 100vw, 1368px\" \/><\/p>\n<p>\u0110\u1ec3 c\u1eadp nh\u1eadt l\u00ean th\u00f4ng t\u01b0 152\/2025\/TT-BTC, ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<h5>B\u01b0\u1edbc 1: Ch\u1ecdn ch\u1ee9c n\u0103ng Chuy\u1ec3n d\u1eef li\u1ec7u l\u00ean Th\u00f4ng t\u01b0 152\/2025\/TT-BTC<\/h5>\n<ul>\n<li>Nh\u1ea5n v\u00e0o ch\u1ee9c n\u0103ng Chuy\u1ec3n d\u1eef li\u1ec7u l\u00ean Th\u00f4ng t\u01b0 152\/2025\/TT-BTC tr\u00ean tab Qu\u1ea3n l\u00fd d\u1eef li\u1ec7u:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56233\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/3-3.png\" alt=\"\" width=\"1253\" height=\"700\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/3-3.png 1253w, \/accounting\/wp-content\/uploads\/2026\/01\/3-3-768x429.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/3-3-50x28.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/3-3-60x34.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/3-3-100x56.png 100w\" sizes=\"(max-width: 1253px) 100vw, 1253px\" \/><\/p>\n<h5>B\u01b0\u1edbc 2: Ch\u1ecdn d\u1eef li\u1ec7u v\u00e0 nh\u1ea5n chuy\u1ec3n \u0111\u1ed5i<\/h5>\n<ul>\n<li>Nh\u1ea5n tr\u1ecf xu\u1ed1ng t\u1ea1i tr\u01b0\u1eddng th\u00f4ng tin &#8220;<strong>Ch\u1ecdn d\u1eef li\u1ec7u c\u1ea7n chuy\u1ec3n l\u00ean th\u00f4ng t\u01b0 m\u1edbi<\/strong>&#8220;, \u0111\u1ec3 ch\u1ecdn b\u1ed9 d\u1eef li\u1ec7u c\u1ea7n chuy\u1ec3n l\u00ean th\u00f4ng t\u01b0 152\/2025\/TT-BTC.<br \/>\n<strong>L\u01afU \u00dd<\/strong>: Ch\u1ec9 nh\u1eefng b\u1ed9 d\u1eef li\u1ec7u c\u00f3 ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u t\u1eeb ng\u00e0y 01\/10\/2025 (ng\u00e0y hi\u1ec7u l\u1ef1c c\u1ee7a th\u00f4ng t\u01b0 m\u1edbi) m\u1edbi c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i l\u00ean th\u00f4ng t\u01b0 m\u1edbi.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56235\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/4-2.png\" alt=\"\" width=\"1155\" height=\"647\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/4-2.png 1155w, \/accounting\/wp-content\/uploads\/2026\/01\/4-2-768x430.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/4-2-50x28.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/4-2-60x34.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/4-2-100x56.png 100w\" sizes=\"(max-width: 1155px) 100vw, 1155px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n <strong>Chuy\u1ec3n \u0111\u1ed5i<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd ti\u1ebfn h\u00e0nh chuy\u1ec3n \u0111\u1ed5i b\u1ed9 d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c ch\u1ecdn l\u00ean Th\u00f4ng t\u01b0 152\/2025\/TT-BTC.<\/li>\n<li>\u0110\u1ed3ng th\u1eddi t\u1ea3i l\u00ean giao di\u1ec7n Thi\u1ebft l\u1eadp nh\u00f3m h\u1ed9 kinh doanh v\u00e0 Thi\u1ebft l\u1eadp gi\u00e1 tr\u1ecb ng\u1ea7m \u0111\u1ecbnh khi nh\u1eadp li\u1ec7u.<br \/>\nXem h\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/thiet-lap-nhom-ho-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56259\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/5-1.png\" alt=\"\" width=\"1313\" height=\"739\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/5-1.png 1313w, \/accounting\/wp-content\/uploads\/2026\/01\/5-1-768x432.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/5-1-50x28.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/5-1-60x34.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/5-1-100x56.png 100w\" sizes=\"(max-width: 1313px) 100vw, 1313px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h5><\/h5>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan M\u1ee5c \u0111\u00edch: H\u01b0\u1edbng d\u1eabn H\u1ed9 kinh doanh c\u1eadp nh\u1eadt d\u1eef li\u1ec7u t\u1eeb th\u00f4ng t\u01b0 88\/2021\/TT-BTC l\u00ean th\u00f4ng t\u01b0 152\/2025\/TT-BTC. Ph\u1ea1m vi \u00e1p d\u1ee5ng: C\u00e1c \u0111\u01a1n v\u1ecb\u00a0\u0111ang s\u1eed d\u1ee5ng TT88\/2021\/TT-BTC c\u1ea7n chu\u1ea9n b\u1ecb s\u1ed5 s\u00e1ch cho n\u0103m 2026 theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 152\/2025\/TT-BTC. 2. H\u01b0\u1edbng d\u1eabn&#8230;<\/p>\n","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3597],"ht-kb-tag":[],"class_list":["post-56001","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r80-phat-hanh-ngay-07-02-2026"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56001","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=56001"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56001\/revisions"}],"predecessor-version":[{"id":57197,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56001\/revisions\/57197"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=56001"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=56001"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=56001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}