{"id":2391,"date":"2026-01-08T07:13:58","date_gmt":"2026-01-08T07:13:58","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=2391"},"modified":"2026-01-14T08:46:44","modified_gmt":"2026-01-14T08:46:44","slug":"thong-tu-152-2025-tt-btc-huong-dan-ke-toan-danh-cho-ho-kinh-doanh-ca-nhan-kinh-doanh-hieu-luc-thi-hanh-tu-01-01-2026","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=2391","title":{"rendered":"TH\u00d4NG T\u01af 152\/2025\/TT-BTC: H\u01af\u1edaNG D\u1eaaN K\u1ebe TO\u00c1N D\u00c0NH CHO H\u1ed8 KINH DOANH, C\u00c1 NH\u00c2N KINH DOANH HI\u1ec6U L\u1ef0C THI H\u00c0NH T\u1eea 01\/01\/2026"},"content":{"rendered":"\n<p class=\"has-text-align-left\">Ng\u00e0y 31\/12\/2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 152\/2025\/TT-BTC nh\u1eb1m thay th\u1ebf cho Th\u00f4ng t\u01b0 88\/2021\/TT-BTC. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng, gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c lu\u1eadt thu\u1ebf m\u1edbi nh\u1ea5t.<\/p>\n\n\n\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vui l\u00f2ng t\u1ea3i m\u1eabu s\u1ed5 theo file \u0111\u00ednh k\u00e8m b\u00ean d\u01b0\u1edbi:<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-91758dfe-3703-41fc-a02f-681b65e2b363\" href=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2026\/01\/SO_SACH_THEO_TT_152-1.xlsx\">SO_SACH_THEO_TT_152<\/a><a href=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2026\/01\/SO_SACH_THEO_TT_152-1.xlsx\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-91758dfe-3703-41fc-a02f-681b65e2b363\">T\u1ea3i xu\u1ed1ng<\/a><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"559\" src=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2026\/01\/image-1024x559.jpeg\" alt=\"\" class=\"wp-image-2393\" srcset=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2026\/01\/image-1024x559.jpeg 1024w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2026\/01\/image-300x164.jpeg 300w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2026\/01\/image-768x419.jpeg 768w, https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2026\/01\/image.jpeg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/2397aa059e5877062e49#403202061\" alt=\"\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/abbfe529d174382a6165#403203274\" alt=\"\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/379a7e0c4a51a30ffa40#403203277\" alt=\"\"\/><\/figure>\n\n\n\n<p>\u200b\u200b<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/34cd7f5b4b06a258fb17#403203279\" alt=\"\"\/><\/figure>\n\n\n\n<p><img loading=\"lazy\" decoding=\"async\" width=\"15\" height=\"15\" src=\"blob:https:\/\/www.binhthanhtax.gov.vn\/899031c6-5749-416a-8c6f-35df562edd9e\">\u200b\u200b<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/eaaabf3c8b61623f3b70#403203281\" alt=\"\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/223d72ab46f6afa8f6e7#403203284\" alt=\"\"\/><\/figure>\n\n\n\n<p>\u200b\u200b<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/3d0b619d55c0bc9ee5d1#403203288\" alt=\"\"\/><\/figure>\n\n\n\n<p>\u200b\u200b<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/6edc314a0517ec49b506#403203291\" alt=\"\"\/><\/figure>\n\n\n\n<p>\u200b\u200b<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/8524deb2eaef03b15afe#403203295\" alt=\"\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/ec318ca7b8fa51a408eb#403203300\" alt=\"\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/f8069a90aecd47931edc#403203302\" alt=\"\"\/><\/figure>\n\n\n\n<p><img loading=\"lazy\" decoding=\"async\" width=\"15\" height=\"15\" src=\"blob:https:\/\/www.binhthanhtax.gov.vn\/bec4ea90-06e5-4b1b-b8a8-d04c55f008b9\">\u200b\u200b<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/c449a9df9d8274dc2d93#403203305\" alt=\"\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/d3d8af4e9b13724d2b02#403203320\" alt=\"\"\/><\/figure>\n\n\n\n<p>\u200b\u200b<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/2e3da8aa9cf775a92ce6#403203330\" alt=\"\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/d75655c1619c88c2d18d#403203334\" alt=\"\"\/><\/figure>\n\n\n\n<p>Tr\u00e2n tr\u1ecdng!<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Ng\u00e0y 31\/12\/2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 152\/2025\/TT-BTC nh\u1eb1m thay th\u1ebf cho Th\u00f4ng t\u01b0 88\/2021\/TT-BTC. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan <a class=\"mh-excerpt-more\" href=\"https:\/\/www.binhthanhtax.gov.vn\/?p=2391\" title=\"TH\u00d4NG T\u01af 152\/2025\/TT-BTC: H\u01af\u1edaNG D\u1eaaN K\u1ebe TO\u00c1N D\u00c0NH CHO H\u1ed8 KINH DOANH, C\u00c1 NH\u00c2N KINH DOANH HI\u1ec6U L\u1ef0C THI H\u00c0NH T\u1eea 01\/01\/2026\">[&#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":[41,3,11,10],"tags":[],"class_list":["post-2391","post","type-post","status-publish","format-standard","hentry","category-ho-kinh-doanh-ca-nhan-kinh-doanh","category-thong-bao","category-tin-ve-thue","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2391","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=2391"}],"version-history":[{"count":5,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2391\/revisions"}],"predecessor-version":[{"id":2416,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2391\/revisions\/2416"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}