{"id":6985,"date":"2026-07-10T15:29:20","date_gmt":"2026-07-10T08:29:20","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6985"},"modified":"2026-07-10T15:29:20","modified_gmt":"2026-07-10T08:29:20","slug":"thong-tu-91-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thong-tu-91-2026\/","title":{"rendered":"Th\u00f4ng t\u01b0 91\/2026\/TT-BTC: H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai"},"content":{"rendered":"

Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/a> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026, thi\u1ebft l\u1eadp h\u00e0nh lang ph\u00e1p l\u00fd chi ti\u1ebft v\u00e0 \u0111\u1ed3ng b\u1ed9 v\u1ec1 quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n then ch\u1ed1t gi\u00fap c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p chu\u1ea9n h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro v\u1ec1 \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c b\u1ecb lo\u1ea1i chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c nguy\u00ean t\u1eafc t\u1ea1i th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 m\u00e0 c\u00f2n l\u00e0 bi\u1ec7n ph\u00e1p b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

V\u1edbi kinh nghi\u1ec7m h\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf, c\u00e1c chuy\u00ean gia t\u1ea1i MAN – Master Accountant Network nh\u1eadn \u0111\u1ecbnh r\u1eb1ng Th\u00f4ng t\u01b0 91\/2026\/TT-BTC \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i n\u1eafm v\u1eefng t\u1eebng t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd c\u1ee5 th\u1ec3. B\u00e0i vi\u1ebft n\u00e0y h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c quy \u0111\u1ecbnh, cung c\u1ea5p gi\u1ea3i ph\u00e1p th\u1ef1c t\u1ebf gi\u00fap doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c, tr\u00e1nh c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/figcaption><\/figure>\n

Th\u00f4ng t\u01b0 91\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n quy \u0111\u1ecbnh tr\u00ecnh t\u1ef1, nguy\u00ean t\u1eafc v\u00e0 c\u00e1ch th\u1ee9c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ph\u00e1t hi\u1ec7n sai s\u00f3t (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf). N\u1ed9i dung n\u00e0y \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 h\u1ed9 kinh doanh c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Vi\u1ec7t Nam. M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a th\u00f4ng t\u01b0 l\u00e0 chu\u1ea9n h\u00f3a quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n, t\u1ea1o s\u1ef1 minh b\u1ea1ch v\u00e0 an to\u00e0n ph\u00e1p l\u00fd cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

Vai tr\u00f2 c\u1ee7a Th\u00f4ng t\u01b0 91\/2026\/TT-BTC trong qu\u1ea3n tr\u1ecb thu\u1ebf<\/b><\/h2>\n
\"Vai
Vai tr\u00f2 c\u1ee7a Th\u00f4ng t\u01b0 91\/2026\/TT-BTC trong qu\u1ea3n tr\u1ecb thu\u1ebf<\/figcaption><\/figure>\n

Th\u00f4ng t\u01b0 91\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 h\u01b0\u1edbng d\u1eabn k\u1ef9 thu\u1eadt m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Tr\u01b0\u1edbc \u0111\u00e2y, vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t th\u01b0\u1eddng g\u00e2y l\u00fang t\u00fang trong c\u00e1ch di\u1ec5n gi\u1ea3i v\u0103n b\u1ea3n. Hi\u1ec7n nay, v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 10, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1eefng ch\u1eafc \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/span><\/p>\n

T\u1ea1i MAN – Master Accountant Network, ch\u00fang t\u00f4i quan s\u00e1t th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ch\u1ec9 v\u00ec ch\u1eadm tr\u1ec5 trong vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c ch\u1ecdn sai h\u00ecnh th\u1ee9c x\u1eed l\u00fd. Vi\u1ec7c hi\u1ec3u r\u00f5 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ee7 \u0111\u1ed9ng \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng ngay khi ph\u00e1t hi\u1ec7n sai s\u00f3t, thay v\u00ec \u0111\u1ee3i \u0111\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf m\u1edbi b\u1eaft \u0111\u1ea7u loay hoay, g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf v\u00e0 chi ph\u00ed v\u1eadn h\u00e0nh.<\/span><\/p>\n

\n

See more articles at: <\/i><\/b>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/i><\/b><\/a><\/p>\n<\/blockquote>\n

B\u1ea3ng t\u1ed5ng h\u1ee3p 13 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/b><\/h2>\n
\"B\u1ea3ng
B\u1ea3ng t\u1ed5ng h\u1ee3p 13 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/figcaption><\/figure>\n

\u0110\u1ec3 h\u1ed7 tr\u1ee3 qu\u00fd doanh nghi\u1ec7p v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n tra c\u1ee9u nhanh ch\u00f3ng, \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c trong m\u1ecdi t\u00ecnh hu\u1ed1ng ph\u00e1t sinh, ch\u00fang t\u00f4i \u0111\u00e3 h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 13 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC th\u00e0nh b\u1ea3ng t\u1ed5ng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p 13 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/strong><\/caption>\n
STT<\/th>\nT\u00ecnh hu\u1ed1ng sai s\u00f3t<\/th>\nH\u00ecnh th\u1ee9c x\u1eed l\u00fd<\/th>\nL\u01b0u \u00fd ch\u00ednh<\/th>\n<\/tr>\n
1<\/td>\nSai t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 ti\u1ec1n ch\u1eef<\/td>\nTh\u00f4ng b\u00e1o (M\u1eabu 04\/SS)<\/td>\nKh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i H\u0110<\/td>\n<\/tr>\n
2<\/td>\nSai n\u1ed9i dung b\u1eaft bu\u1ed9c (MST, t\u00ean h\u00e0ng, thu\u1ebf su\u1ea5t)<\/td>\n\u0110i\u1ec1u ch\u1ec9nh\/Thay th\u1ebf<\/td>\nC\u1ea7n v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn<\/td>\n<\/tr>\n
3<\/td>\nM\u00e1y t\u00ednh ti\u1ec1n, T\u00e0i s\u1ea3n \u0110K s\u1edf h\u1eefu<\/td>\nThay th\u1ebf<\/td>\nTr\u1eeb tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng<\/td>\n<\/tr>\n
4<\/td>\nNg\u00e0nh h\u00e0ng kh\u00f4ng<\/td>\n\u0110i\u1ec1u ch\u1ec9nh \u0111\u1eb7c th\u00f9<\/td>\nKh\u00f4ng c\u1ea7n ch\u00fa th\u00edch<\/td>\n<\/tr>\n
5<\/td>\n\u0110\u00e3 g\u1eedi B\u1ea3ng t\u1ed5ng h\u1ee3p (01\/TH-H\u0110\u0110T)<\/td>\n\u0110i\u1ec1u ch\u1ec9nh tr\u00ean B\u1ea3ng k\u1ef3 sau<\/td>\n\u0110i\u1ec1n c\u1ed9t 18 M\u1eabu 01\/TH<\/td>\n<\/tr>\n
6<\/td>\nThay \u0111\u1ed5i gi\u00e1 tr\u1ecb theo k\u1ebft lu\u1eadn nh\u00e0 n\u01b0\u1edbc<\/td>\nH\u00f3a \u0111\u01a1n m\u1edbi (ph\u1ea7n ch\u00eanh l\u1ec7ch)<\/td>\nL\u01b0u Quy\u1ebft \u0111\u1ecbnh\/K\u1ebft lu\u1eadn<\/td>\n<\/tr>\n
7<\/td>\nChi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/td>\nH\u0110 \u0111i\u1ec1u ch\u1ec9nh\/K\u1ef3 ti\u1ebfp theo<\/td>\nB\u1ea3ng k\u00ea \u0111\u00ednh k\u00e8m l\u00e0 b\u1eaft bu\u1ed9c<\/td>\n<\/tr>\n
8<\/td>\nTr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5<\/td>\nH\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/td>\nC\u1ea7n h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb li\u00ean quan<\/td>\n<\/tr>\n
9<\/td>\nHo\u00e0n ph\u00ed d\u1ecbch v\u1ee5 (T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng)<\/td>\nH\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/td>\nKh\u00f4ng c\u1ea7n ch\u00fa th\u00edch \u0111i\u1ec1u ch\u1ec9nh<\/td>\n<\/tr>\n
10<\/td>\nTh\u1ebb tr\u1ea3 tr\u01b0\u1edbc Vi\u1ec5n th\u00f4ng<\/td>\nH\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/td>\nC\u0103n c\u1ee9 d\u1eef li\u1ec7u b\u1ea3ng k\u00ea<\/td>\n<\/tr>\n
11<\/td>\nB\u00e1n kh\u00ed thi\u00ean nhi\u00ean (thay \u0111\u1ed5i t\u1ef7 gi\u00e1)<\/td>\nH\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/td>\nPh\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch th\u1ef1c t\u1ebf<\/td>\n<\/tr>\n
12<\/td>\nQuy \u0111\u1ecbnh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c<\/td>\nNh\u1ea5t qu\u00e1n ph\u01b0\u01a1ng ph\u00e1p<\/td>\n\u0110\/c t\u0103ng (+), gi\u1ea3m (-)<\/td>\n<\/tr>\n
13<\/td>\nH\u0110 theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/td>\n\u0110\u1ec1 ngh\u1ecb c\u1ea5p H\u0110 m\u1edbi<\/td>\nS\u1eed d\u1ee5ng M\u1eabu 06\/\u0110N-PSDT<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Chi ti\u1ebft 13 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai theo \u0110i\u1ec1u 10 <\/b>Th\u00f4ng t\u01b0 91\/2026\/TT-BTC <\/b><\/h2>\n

\u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 tr\u00ecnh t\u1ef1 x\u1eed l\u00fd t\u00f9y thu\u1ed9c v\u00e0o t\u00ednh ch\u1ea5t v\u00e0 n\u1ed9i dung sai s\u00f3t.<\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p sai t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef<\/b><\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p sai v\u1ec1 c\u00e1c n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef ho\u1eb7c c\u00e1c n\u1ed9i dung kh\u00e1c nh\u01b0ng kh\u00f4ng sai v\u1ec1: m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c III k\u00e8m theo Th\u00f4ng t\u01b0 91.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p sai c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c (m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean h\u00e0ng h\u00f3a, thu\u1ebf su\u1ea5t)<\/b><\/h3>\n

Khi h\u00f3a \u0111\u01a1n sai v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean h\u00e0ng h\u00f3a, quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t ho\u1eb7c c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c kh\u00e1c, ng\u01b0\u1eddi b\u00e1n ch\u1ecdn \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf:<\/span><\/p>\n