{"id":66125,"date":"2026-06-12T08:29:20","date_gmt":"2026-06-12T01:29:20","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=66125"},"modified":"2026-07-02T15:09:38","modified_gmt":"2026-07-02T08:09:38","slug":"misa-asp-ke-toan-dap-ung-thong-tu-58-2026-tt-btc-ve-che-do-ke-toan-danh-cho-doanh-nghiep-sieu-nho","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/misa-asp-ke-toan-dap-ung-thong-tu-58-2026-tt-btc-ve-che-do-ke-toan-danh-cho-doanh-nghiep-sieu-nho\/","title":{"rendered":"MISA ASP K\u00ea\u0301 toa\u0301n \u0111a\u0301p \u01b0\u0301ng th\u00f4ng t\u01b0 58\/2026\/TT-BTC v\u1ec1\u00a0Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh cho Doanh nghi\u1ec7p si\u00eau nh\u1ecf (\u0110ang c\u00e2\u0323p nh\u00e2\u0323t)"},"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:<br \/>\n<\/b>T\u1eeb <strong>01\/07\/2026<\/strong>, Th\u00f4ng t\u01b0 58\/2026\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh cho doanh nghi\u1ec7p si\u00eau nh\u1ecf ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c.<br \/>\nT\u00e0i li\u1ec7u n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb thi\u1ebft l\u1eadp v\u00e0 s\u1eed d\u1ee5ng MISA ASP K\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh theo Th\u00f4ng t\u01b0.<\/p>\n<p><b>N\u1ed9i dung: <\/b>MISA ASP K\u1ebf to\u00e1n \u0111\u00e3 c\u1eadp nh\u1eadt c\u00e1c n\u1ed9i dung nh\u1eb1m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00f9ng tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 58\/2026\/TT-BTC:<\/p>\n<ul>\n<li>Thi\u1ebft l\u1eadp d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/li>\n<li>C\u1eadp nh\u1eadt m\u1eabu in ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh m\u1edbi<\/li>\n<li>C\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 (\u0110ang pha\u0301t tri\u00ea\u0309n)<\/li>\n<\/ul>\n<p><b>\u0110\u00f4\u0301i t\u01b0\u01a1\u0323ng \u00e1p d\u1ee5ng:<\/b><\/p>\n<ul>\n<li><strong>Doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/strong> theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/li>\n<li><strong>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/strong> c\u00f3 nhu c\u1ea7u \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ul>\n<p><strong>Th\u01a1\u0300i gian a\u0301p du\u0323ng:<\/strong> Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y <strong>01\/7\/2026<\/strong> v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y <strong>01\/7\/2026 <\/strong>tr\u01a1\u0309 \u0111i.<\/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. H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 58\/2026\/TT-BTC cho doanh nghi\u00ea\u0323p si\u00eau nho\u0309<\/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%;\"><\/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. Thi\u00ea\u0301t l\u00e2\u0323p d\u01b0\u0303 li\u00ea\u0323u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Go\u0301i doanh nghi\u00ea\u0323p: anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-thiet-lap-du-lieu-moi-theo-thong-tu-58-2026-tt-btc-danh-cho-doanh-nghiep-sieu-nho\/#2-1-doi-voi-doanh-nghiep-sieu-nho\" target=\"_blank\" rel=\"noopener\">TA\u0323I \u0110\u00c2Y<\/a><\/li>\n<li>Go\u0301i h\u00f4\u0323 kinh doanh: anh\/chi\u0323 th\u01b0\u0323c hi\u00ea\u0323n theo h\u01b0\u01a1\u0301ng d\u00e2\u0303n <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-thiet-lap-du-lieu-moi-theo-thong-tu-58-2026-tt-btc-danh-cho-doanh-nghiep-sieu-nho\/#2-2-doi-voi-ho-kinh-doanh\" target=\"_blank\" rel=\"noopener\">TA\u0323I \u0110\u00c2Y.<\/a><\/li>\n<li>Go\u0301i Edu anh\/chi\u0323 xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n <a href=\"https:\/\/helpasp.misa.vn\/kb\/huong-dan-tao-du-lieu-hoc-vien-tren-phan-he-dao-tao\/\" target=\"_blank\" rel=\"noopener\">TA\u0323I \u0110\u00c2Y<\/a>.<\/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><strong>2.2. M\u00e2\u0303u in ch\u01b0\u0301ng t\u01b0\u0300<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n \u0111\u00e3 c\u1eadp nh\u1eadt m\u1eabu in ch\u1ee9ng t\u1eeb theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC cho c\u1ea3 g\u00f3i Doanh nghi\u1ec7p v\u00e0 g\u00f3i H\u1ed9 kinh doanh, gi\u00fap anh\/ch\u1ecb in, xu\u1ea5t excel ho\u1eb7c xu\u1ea5t PDF ch\u1ee9ng t\u1eeb \u0111\u00fang quy \u0111\u1ecbnh, bao g\u1ed3m:<br \/>\n<span style=\"font-family: inherit; font-size: inherit;\">&#8211; Phi\u1ebfu thu<br \/>\n<\/span><span style=\"font-family: inherit; font-size: inherit;\">&#8211; Phi\u00ea\u0301u chi<br \/>\n<\/span><span style=\"font-family: inherit; font-size: inherit;\">&#8211; Phi\u1ebfu nh\u1eadp kho<br \/>\n<\/span><span style=\"font-family: inherit; font-size: inherit;\">&#8211; Phi\u00ea\u0301u xu\u1ea5t kho<\/span><\/li>\n<li>Xem chi ti\u1ebft c\u00e1c m\u1eabu in cho go\u0301i Doanh nghi\u00ea\u0323p <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cac-mau-in-chung-tu-theo-thong-tu-58-2026-tt-btc-goi-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">TA\u0323I \u0110\u00c2Y.<\/a><\/li>\n<li>Xem chi ti\u00ea\u0301t ca\u0301c m\u00e2\u0303u in cho go\u0301i H\u00f4\u0323 kinh doanh <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cac-mau-in-chung-tu-theo-thong-tu-58-2026-tt-btc-goi-ho-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">TA\u0323I \u0110\u00c2Y.<\/a><\/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. M\u00e2\u0303u b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 58\/2026\/TT-BTC<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>(\u0110ang pha\u0301t tri\u00ea\u0309n)<\/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":[3609],"ht-kb-tag":[],"class_list":["post-66125","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r86-phat-hanh-06-2026"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/66125","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=66125"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/66125\/revisions"}],"predecessor-version":[{"id":79135,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/66125\/revisions\/79135"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=66125"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=66125"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=66125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}