{"id":25530,"date":"2026-09-22T16:30:19","date_gmt":"2026-09-22T09:30:19","guid":{"rendered":"https:\/\/arito.vn\/?p=25530"},"modified":"2026-09-22T16:30:19","modified_gmt":"2026-09-22T09:30:19","slug":"mau-so-nhat-ky-mua-hang","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/mau-so-nhat-ky-mua-hang\/","title":{"rendered":"M\u1eabu S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"

S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng l\u00e0 s\u1ed5 k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 theo d\u00f5i c\u00e1c nghi\u1ec7p v\u1ee5 mua h\u00e0ng ph\u00e1t sinh, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb, c\u00f4ng n\u1ee3 v\u00e0 qu\u00e1 tr\u00ecnh ghi nh\u1eadn k\u1ebf to\u00e1n. Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o M\u1eabu S03a3-DN \u0111\u1ec3 t\u1ed5 ch\u1ee9c s\u1ed5 ph\u00f9 h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng. Trong b\u00e0i vi\u1ebft n\u00e0y, <\/span>ARITO<\/b><\/a> s\u1ebd gi\u00fap b\u1ea1n t\u00ecm hi\u1ec3u chi ti\u1ebft m\u1eabu S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng, c\u1ea5u tr\u00fac, c\u00e1ch ghi, nh\u1eefng l\u01b0u \u00fd khi qu\u1ea3n l\u00fd v\u00e0 quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng lo\u1ea1i s\u1ed5 n\u00e0y.<\/span><\/p>\n

1. S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng l\u00e0 g\u00ec?<\/b><\/h2>\n

S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng l\u00e0 m\u1ed9t lo\u1ea1i s\u1ed5 nh\u1eadt k\u00fd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 mua h\u00e0ng ph\u00e1t sinh trong doanh nghi\u1ec7p, ch\u1ee7 y\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch mua h\u00e0ng theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n sau (mua ch\u1ecbu). Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, khi nghi\u1ec7p v\u1ee5 mua h\u00e0ng th\u1ef1c t\u1ebf ph\u00e1t sinh v\u1eabn \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o s\u1ed5 n\u00e0y. Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo <\/span>M\u1eabu s\u1ed1 S03a3-DN<\/b> t\u1ea1i Ph\u1ee5 l\u1ee5c III.<\/span><\/p>\n

Th\u00f4ng qua S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 theo d\u00f5i c\u00e1c nghi\u1ec7p v\u1ee5 mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0 c\u00e1c lo\u1ea1i h\u00e0ng t\u1ed3n kho kh\u00e1c, \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n t\u01b0\u01a1ng \u1ee9ng. Vi\u1ec7c t\u1ed5 ch\u1ee9c s\u1ed5 r\u00f5 r\u00e0ng gi\u00fap doanh nghi\u1ec7p thu\u1eadn ti\u1ec7n h\u01a1n khi ki\u1ec3m tra ch\u1ee9ng t\u1eeb, theo d\u00f5i c\u00f4ng n\u1ee3, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 t\u1ed5ng h\u1ee3p th\u00f4ng tin ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/span><\/p>\n

\"s\u1ed5<\/p>\n

2. M\u1eabu S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><\/h2>\n

Theo Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m <\/span>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b>, S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn theo <\/span>M\u1eabu s\u1ed1 S03a3-DN<\/b> v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1eeb ng\u00e0y 01\/01\/2026. M\u1eabu s\u1ed5 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 k\u1ebf to\u00e1n ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 mua h\u00e0ng theo t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho, \u0111\u1ed3ng th\u1eddi theo d\u00f5i kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n ph\u00e1t sinh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o m\u1eabu n\u00e0y \u0111\u1ec3 \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung bi\u1ec3u m\u1eabu cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 nhu c\u1ea7u qu\u1ea3n l\u00fd<\/span><\/p>\n

> <\/span>T\u1ea3i ngay: M\u1eabu s\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><\/a><\/p><\/blockquote>\n

\"M\u1eabu<\/p>\n

3. C\u1ea5u tr\u00fac S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng g\u1ed3m nh\u1eefng n\u1ed9i dung g\u00ec?<\/b><\/h2>\n

S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 theo d\u00f5i c\u00e1c nghi\u1ec7p v\u1ee5 mua h\u00e0ng ph\u00e1t sinh theo tr\u00ecnh t\u1ef1 th\u1eddi gian, \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb, n\u1ed9i dung giao d\u1ecbch, t\u00e0i kho\u1ea3n li\u00ean quan v\u00e0 kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n. V\u1ec1 c\u01a1 b\u1ea3n, c\u1ea5u tr\u00fac c\u1ee7a s\u1ed5 g\u1ed3m c\u00e1c nh\u00f3m n\u1ed9i dung sau:<\/span><\/p>\n

3.1. Th\u00f4ng tin chung tr\u00ean S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng<\/b><\/h3>\n

Ph\u1ea7n \u0111\u1ea7u c\u1ee7a s\u1ed5 cung c\u1ea5p c\u00e1c th\u00f4ng tin nh\u1eadn di\u1ec7n v\u00e0 ph\u1ea1m vi theo d\u00f5i c\u1ee7a s\u1ed5 k\u1ebf to\u00e1n, th\u01b0\u1eddng bao g\u1ed3m:<\/span><\/p>\n