{"id":59677,"date":"2026-05-05T08:22:35","date_gmt":"2026-05-05T01:22:35","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=59677"},"modified":"2026-08-15T16:14:28","modified_gmt":"2026-08-15T09:14:28","slug":"bang-ke-thu-mua-hang-hoa-dich-vu-mua-vao-khong-co-hoa-don-mau-02-tndn-theo-thong-tu-20-2026-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/bang-ke-thu-mua-hang-hoa-dich-vu-mua-vao-khong-co-hoa-don-mau-02-tndn-theo-thong-tu-20-2026-tt-btc\/","title":{"rendered":"B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n\u00a0m\u1eabu 02\/TNDN theo th\u00f4ng t\u01b0 20\/2026\/TT-BTC (hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025)"},"content":{"rendered":"
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1. T\u00f4\u0309ng quan<\/h3>\n

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Mu\u0323c \u0111i\u0301ch<\/strong>: Gi\u01a1\u0301i thi\u00ea\u0323u \u0111\u00ea\u0301n ng\u01b0\u01a1\u0300i du\u0300ng B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n m\u1eabu 02\/TNDN theo th\u00f4ng t\u01b0 20\/2026\/TT-BTC co\u0301 hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025 tr\u00ean MISA ASP K\u00ea\u0301 toa\u0301n.<\/p>\n<\/div><\/div>\n

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

2. H\u01b0\u01a1\u0301ng d\u00e2\u0303n tr\u00ean ph\u00e2\u0300n m\u00ea\u0300m<\/h3>\n

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MISA ASP K\u00ea\u0301 toa\u0301n \u0111a\u0303 \u0111a\u0301p \u01b0\u0301ng Ba\u0309ng k\u00ea thu mua ha\u0300ng ho\u0301a di\u0323ch vu\u0323 m\u00e2\u0303u 02\/TNDN, ng\u01b0\u01a1\u0300i du\u0300ng th\u01b0\u0323c hi\u00ea\u0323n theo ca\u0301c b\u01b0\u01a1\u0301c sau:<\/p>\n

B\u01b0\u01a1\u0301c 1:<\/strong> Tr\u00ean ph\u00e2n h\u00ea\u0323 Ba\u0301o ca\u0301o\\nho\u0301m ba\u0301o ca\u0301o Thu\u00ea\u0301 ho\u0103\u0323c tr\u00ean ph\u00e2n h\u00ea\u0323 Thu\u00ea\u0301\\tab Ba\u0301o ca\u0301o\\Nho\u0301m Ba\u0301o ca\u0301o Thu\u00ea\u0301, ng\u01b0\u01a1\u0300i du\u0300ng cho\u0323n ba\u0301o ca\u0301o 02\/TNDN: Ba\u0309ng k\u00ea thu mua ha\u0300ng ho\u0301a, di\u0323ch vu\u0323:<\/strong><\/p>\n

\"\"<\/p>\n

B\u01b0\u01a1\u0301c 2:<\/strong> Khai ba\u0301o tham s\u00f4\u0301:<\/p>\n

\"\"<\/p>\n

    \n
  • \u0110i\u0323a chi\u0309 n\u01a1i t\u00f4\u0309 ch\u01b0\u0301c thu mua<\/strong>: \u0110\u00e2y l\u00e0 th\u00f4ng tin kh\u00f4ng b\u1eaft bu\u1ed9c, ph\u00e2\u0300n m\u00ea\u0300m \u0111\u00ea\u0309 tr\u00f4\u0301ng va\u0300 cho phe\u0301p ng\u01b0\u01a1\u0300i du\u0300ng\u00a0c\u00f3 th\u1ec3 t\u1ef1 nh\u1eadp theo nhu c\u1ea7u, h\u1ec7 th\u1ed1ng s\u1ebd ghi nh\u1edb l\u1ea1i l\u1ea7n nh\u1eadp g\u1ea7n nh\u1ea5t\u00a0\u0111\u1ec3 d\u00f9ng cho c\u00e1c l\u1ea7n sau.<\/li>\n
  • Ng\u01b0\u01a1\u0300i du\u0300ng co\u0301 th\u00ea\u0309 ti\u0301ch cho\u0323n ca\u0301c thi\u00ea\u0301t l\u00e2\u0323p theo nhu c\u00e2\u0300u th\u01b0\u0323c t\u00ea\u0301:\n
      \n
    • Hi\u00ea\u0309n thi\u0323 s\u00f4\u0301 ch\u01b0\u0301ng t\u01b0\u0300 trong ph\u00e2\u0300n ghi chu\u0301<\/strong>: N\u00ea\u0301u ti\u0301ch, h\u00ea\u0323 th\u00f4\u0301ng se\u0303\u00a0hi\u1ec3n th\u1ecb\u00a0s\u1ed1 ch\u1ee9ng t\u1eeb\u00a0t\u01b0\u01a1ng \u1ee9ng trong c\u1ed9t\u00a0Ghi ch\u00fa\u00a0tr\u00ean b\u00e1o c\u00e1o.<\/li>\n
    • Ta\u0301ch ti\u00eang ba\u0309ng k\u00ea theo t\u01b0\u0300ng ng\u01b0\u01a1\u0300i ba\u0301n<\/strong>: N\u00ea\u0301u ti\u0301ch cho\u0323n h\u00ea\u0323 th\u00f4\u0301ng se\u0303 hi\u00ea\u0309n thi\u0323 ba\u0301o ca\u0301o ri\u00eang cho m\u1ed7i nh\u00e0 cung c\u1ea5p t\u01b0\u01a1ng \u01b0\u0301ng v\u01a1\u0301i ky\u0300 ba\u0301o ca\u0301o \u0111a\u0303 cho\u0323n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      B\u01b0\u01a1\u0301c 3:<\/strong> Nh\u00e2\u0301n Xem ba\u0301o ca\u0301o<\/strong><\/p>\n

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

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

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

      <\/div>

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        \n
      • \u0110\u1ec3 l\u1ea5y \u0111\u01b0\u1ee3c c\u1ed9t “S\u1ed1 c\u0103n c\u01b0\u1edbc<\/strong>” tr\u00ean B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (02\/TNDN), Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n khai b\u00e1o s\u1ed1 c\u0103n c\u01b0\u1edbc t\u1ea1i tr\u01b0\u1eddng Th\u00f4ng tin CMND\/CCCD\/ S\u1ed1 h\u1ed9 chi\u1ebfu<\/strong> c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n hi\u1ec3n th\u1ecb trong danh m\u1ee5c Nh\u00e0 cung c\u1ea5p.<\/li>\n<\/ul>\n

        \"\"<\/p>\n

          \n
        • \u0110\u1ec3 l\u1ea5y \u0111\u01b0\u1ee3c c\u1ed9t “S\u1ed1 \u0111i\u1ec7n tho\u1ea1i (n\u1ebfu c\u00f3)<\/strong>” B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (02\/TNDN), Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n khai b\u00e1o s\u1ed1 \u0111i\u1ec7n tho\u1ea1i t\u1ea1i tr\u01b0\u1eddng \u0110i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng<\/strong> c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n hi\u1ec3n th\u1ecb trong danh m\u1ee5c Nh\u00e0 cung c\u1ea5p.<\/li>\n<\/ul>\n

          \"\"<\/p>\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":[3605],"ht-kb-tag":[],"class_list":["post-59677","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r84-phat-hanh-ngay-13-05-2026"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/59677","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=59677"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/59677\/revisions"}],"predecessor-version":[{"id":80547,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/59677\/revisions\/80547"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=59677"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=59677"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=59677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}