{"id":2060,"date":"2025-06-10T09:33:01","date_gmt":"2025-06-10T09:33:01","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=2060"},"modified":"2025-08-12T13:35:07","modified_gmt":"2025-08-12T13:35:07","slug":"gioi-thieu-noi-dung-moi-tai-thong-tu-so-31-2025-tt-btc-va-thong-tu-so-32-2025-tt-btc","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=2060","title":{"rendered":"Gi\u1edbi thi\u1ec7u n\u1ed9i dung m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 31\/2025\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 32\/2025\/TT-BTC."},"content":{"rendered":"\n<p>Ng\u00e0y 31\/5\/2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 31\/2025\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 23\/2021\/TT\/BTC ng\u00e0y 30 th\u00e1ng 3 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng tem \u0111i\u1ec7n t\u1eed r\u01b0\u1ee3u v\u00e0 tem \u0111i\u1ec7n t\u1eed thu\u1ed1c l\u00e1 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 32\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP ng\u00e0y 20 th\u00e1ng 3 n\u0103m 2025 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 6 n\u0103m 2025).<\/p>\n\n\n\n<p>\u0110\u1ed9i Thu\u1ebf Qu\u1eadn B\u00ecnh Th\u1ea1nh gi\u1edbi thi\u1ec7u m\u1ed9t s\u1ed1 n\u1ed9i dung m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 31\/2025\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 32\/2025\/TT-BTC theo c\u00f4ng v\u0103n s\u1ed1 1591\/CT-CS ng\u00e0y 05\/6\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf nh\u01b0 Ph\u1ee5 l\u1ee5c b\u00ean d\u01b0\u1edbi:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"725\" height=\"1024\" src=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0001-725x1024.jpg\" alt=\"\" class=\"wp-image-2061\" srcset=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0001-725x1024.jpg 725w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0001-212x300.jpg 212w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0001-768x1085.jpg 768w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0001-1088x1536.jpg 1088w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0001.jpg 1242w\" sizes=\"auto, (max-width: 725px) 100vw, 725px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"725\" height=\"1024\" src=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0002-725x1024.jpg\" alt=\"\" class=\"wp-image-2062\" srcset=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0002-725x1024.jpg 725w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0002-212x300.jpg 212w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0002-768x1085.jpg 768w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0002-1088x1536.jpg 1088w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0002.jpg 1242w\" sizes=\"auto, (max-width: 725px) 100vw, 725px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"725\" height=\"1024\" src=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0003-725x1024.jpg\" alt=\"\" class=\"wp-image-2064\" srcset=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0003-725x1024.jpg 725w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0003-212x300.jpg 212w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0003-768x1085.jpg 768w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0003-1088x1536.jpg 1088w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0003.jpg 1242w\" sizes=\"auto, (max-width: 725px) 100vw, 725px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"725\" height=\"1024\" src=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0004-725x1024.jpg\" alt=\"\" class=\"wp-image-2065\" srcset=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0004-725x1024.jpg 725w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0004-212x300.jpg 212w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0004-768x1085.jpg 768w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0004-1088x1536.jpg 1088w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0004.jpg 1242w\" sizes=\"auto, (max-width: 725px) 100vw, 725px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"725\" height=\"1024\" src=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0005-725x1024.jpg\" alt=\"\" class=\"wp-image-2066\" srcset=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0005-725x1024.jpg 725w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0005-212x300.jpg 212w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0005-768x1085.jpg 768w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0005-1088x1536.jpg 1088w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0005.jpg 1242w\" sizes=\"auto, (max-width: 725px) 100vw, 725px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"725\" height=\"1024\" src=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0006-725x1024.jpg\" alt=\"\" class=\"wp-image-2071\" srcset=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0006-725x1024.jpg 725w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0006-212x300.jpg 212w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0006-768x1085.jpg 768w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0006-1088x1536.jpg 1088w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0006.jpg 1242w\" sizes=\"auto, (max-width: 725px) 100vw, 725px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"725\" height=\"1024\" src=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0007-725x1024.jpg\" alt=\"\" class=\"wp-image-2072\" srcset=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0007-725x1024.jpg 725w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0007-212x300.jpg 212w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0007-768x1085.jpg 768w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0007-1088x1536.jpg 1088w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0007.jpg 1242w\" sizes=\"auto, (max-width: 725px) 100vw, 725px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"725\" height=\"1024\" src=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0008-725x1024.jpg\" alt=\"\" class=\"wp-image-2073\" srcset=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0008-725x1024.jpg 725w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0008-212x300.jpg 212w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0008-768x1085.jpg 768w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0008-1088x1536.jpg 1088w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2025\/06\/TT-31-32_page-0008.jpg 1242w\" sizes=\"auto, (max-width: 725px) 100vw, 725px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\t<div id=\"respond\" class=\"comment-respond wp-block-post-comments-form\">\n\t\t<h3 id=\"reply-title\" class=\"comment-reply-title\">\u0110\u1ec3 l\u1ea1i m\u1ed9t b\u00ecnh lu\u1eadn<\/h3><form action=\"https:\/\/www.binhthanhtax.gov.vn\/wp-comments-post.php\" method=\"post\" id=\"commentform\" class=\"comment-form\"><p class=\"comment-notes\"><span id=\"email-notes\">Email c\u1ee7a b\u1ea1n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb c\u00f4ng khai.<\/span> <span class=\"required-field-message\">C\u00e1c tr\u01b0\u1eddng b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u <span class=\"required\">*<\/span><\/span><\/p><p class=\"comment-form-comment\"><label for=\"comment\">B\u00ecnh lu\u1eadn <span class=\"required\">*<\/span><\/label> <textarea id=\"comment\" name=\"comment\" cols=\"45\" rows=\"8\" maxlength=\"65525\" required><\/textarea><\/p><p class=\"comment-form-author\"><label for=\"author\">T\u00ean<\/label><span class=\"required\">*<\/span><br\/><input id=\"author\" name=\"author\" type=\"text\" value=\"\" size=\"30\" aria-required='true' \/><\/p>\n<p class=\"comment-form-email\"><label for=\"email\">Th\u01b0 \u0111i\u1ec7n t\u1eed<\/label><span class=\"required\">*<\/span><br\/><input id=\"email\" name=\"email\" type=\"text\" value=\"\" size=\"30\" aria-required='true' \/><\/p>\n<p class=\"comment-form-url\"><label for=\"url\">Trang M\u1ea1ng<\/label><br\/><input id=\"url\" name=\"url\" type=\"text\" value=\"\" size=\"30\" \/><\/p>\n<p class=\"comment-form-cookies-consent\"><input id=\"wp-comment-cookies-consent\" name=\"wp-comment-cookies-consent\" type=\"checkbox\" value=\"yes\" \/><label for=\"wp-comment-cookies-consent\">L\u01b0u t\u00ean, email v\u00e0 trang web c\u1ee7a t\u00f4i trong tr\u00ecnh duy\u1ec7t cho l\u1ea7n b\u00ecnh lu\u1eadn sau.<\/label><\/p>\n<p class=\"form-submit\"><input name=\"submit\" type=\"submit\" id=\"submit\" class=\"submit\" value=\"G\u1eedi b\u00ecnh lu\u1eadn\" \/> <input type='hidden' name='comment_post_ID' value='2060' id='comment_post_ID' \/>\n<input type='hidden' name='comment_parent' id='comment_parent' value='0' \/>\n<\/p><\/form>\t<\/div><!-- #respond -->\n\t","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Ng\u00e0y 31\/5\/2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 31\/2025\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 23\/2021\/TT\/BTC ng\u00e0y <a class=\"mh-excerpt-more\" href=\"https:\/\/www.binhthanhtax.gov.vn\/?p=2060\" title=\"Gi\u1edbi thi\u1ec7u n\u1ed9i dung m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 31\/2025\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 32\/2025\/TT-BTC.\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":31337,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2060","post","type-post","status-publish","format-standard","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2060","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/31337"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2060"}],"version-history":[{"count":7,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2060\/revisions"}],"predecessor-version":[{"id":2188,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2060\/revisions\/2188"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}