{"id":5418,"date":"2025-11-12T15:26:59","date_gmt":"2025-11-12T08:26:59","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/thong-tu-99-2025-tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/"},"modified":"2025-11-12T15:37:01","modified_gmt":"2025-11-12T08:37:01","slug":"thong-tu-99-2025-tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/tin-tuc\/thong-tu-99-2025-tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/","title":{"rendered":"Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: H\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p"},"content":{"rendered":"\n<p><em>(thay th\u1ebf cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/em><\/p>\n\n\n\n<p>Ng\u00e0y 27 th\u00e1ng 10 n\u0103m 2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (Th\u00f4ng t\u01b0 99) quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC (Th\u00f4ng t\u01b0 200) ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014.<br><br>Th\u00f4ng t\u01b0 99 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2026, \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2026.<\/p>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y Russell Bedford KTC s\u1ebd t\u1ed5ng h\u1ee3p nh\u1eefng n\u1ed9i dung n\u1ed5i b\u1eadt c\u1ee7a Th\u00f4ng t\u01b0 99 m\u00e0 c\u00e1c ch\u1ee7 doanh nghi\u1ec7p, c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m v\u00e0 l\u01b0u \u00fd.<\/p>\n\n\n\n<p><strong>1. B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n tr\u1ecb v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/strong><\/p>\n\n\n\n<p>N\u1ebfu Th\u00f4ng t\u01b0 200 ch\u1ee7 y\u1ebfu t\u1eadp trung h\u01b0\u1edbng d\u1eabn vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00ec Th\u00f4ng t\u01b0 99 \u0111\u00e3 m\u1edf r\u1ed9ng ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, bao g\u1ed3m c\u1ea3 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 k\u1ebf to\u00e1n trong doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Theo kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 99, doanh nghi\u1ec7p ph\u1ea3i x\u00e2y d\u1ef1ng quy ch\u1ebf qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 (ho\u1eb7c t\u00e0i li\u1ec7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) v\u00e0 t\u1ed5 ch\u1ee9c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, nh\u1eb1m x\u00e1c \u0111\u1ecbnh r\u00f5 quy\u1ec1n h\u1ea1n, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn, c\u00e1 nh\u00e2n trong qu\u00e1 tr\u00ecnh t\u1ea1o l\u1eadp, th\u1ef1c hi\u1ec7n v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch kinh t\u1ebf.<\/p>\n\n\n\n<p>Quy \u0111\u1ecbnh n\u00e0y l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, th\u1ec3 hi\u1ec7n b\u01b0\u1edbc chuy\u1ec3n m\u1ea1nh m\u1ebd sang m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb hi\u1ec7n \u0111\u1ea1i, \u0111\u1ec1 cao vai tr\u00f2 ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong>2. B\u1ed5 sung nguy\u00ean t\u1eafc l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n<p><em>(C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC)<\/em><\/p>\n\n\n\n<p>Khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3:<\/strong> C\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ed5i sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 m\u1edbi theo <strong>t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh<\/strong> c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng giao d\u1ecbch, t\u1ea1i th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i.<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i v\u1edbi th\u00f4ng tin so s\u00e1nh: <\/strong>C\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a k\u1ef3 tr\u01b0\u1edbc tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo <strong>t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/strong>.<\/li>\n\n\n\n<li><strong>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>: Doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh <strong>l\u00fd do thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7<\/strong> v\u00e0 <strong>\u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i<\/strong> n\u00e0y \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n\n\n\n<p>Quy \u0111\u1ecbnh n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o <strong>t\u00ednh minh b\u1ea1ch<\/strong> v\u00e0 <strong>kh\u1ea3 n\u0103ng so s\u00e1nh<\/strong> c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7.<\/p>\n\n\n\n<p><strong>3. Quy \u0111\u1ecbnh v\u1ec1 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 kh\u00e1c \u0110\u1ed3ng Vi\u1ec7t Nam<\/strong><\/p>\n\n\n\n<p><em>(C\u0103n c\u1ee9 kho\u1ea3n 1, 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC)<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd khi c\u00f4ng b\u1ed1 v\u00e0 n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam. N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 kh\u00e1c trong k\u1ebf to\u00e1n, ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang VND theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 6. <\/li>\n\n\n\n<li>N\u1ebfu doanh nghi\u1ec7p b\u1ecb y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, th\u00ec b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ph\u1ea3i l\u00e0 b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam.<\/li>\n<\/ul>\n\n\n\n<p>Nh\u01b0 v\u1eady, d\u00f9 \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 trong k\u1ebf to\u00e1n, \u0111\u1ed3ng ti\u1ec1n b\u00e1o c\u00e1o h\u1ee3p ph\u00e1p v\u1eabn l\u00e0 VND, nh\u1eb1m \u0111\u1ea3m b\u1ea3o th\u1ed1ng nh\u1ea5t v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh qu\u1ed1c gia.<\/p>\n\n\n\n<p><strong>4. \u0110\u01a1n gi\u1ea3n h\u00f3a k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/p>\n\n\n\n<p><em>(C\u0103n c\u1ee9 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC)<\/em><\/p>\n\n\n\n<p>Th\u00f4ng t\u01b0 99 \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng quy \u0111\u1ecbnh m\u1edbi r\u00f5 r\u00e0ng v\u00e0 linh ho\u1ea1t h\u01a1n v\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00f4ng ty m\u1eb9, chi nh\u00e1nh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e9p l\u1ef1a ch\u1ecdn ghi nh\u1eadn v\u1ed1n c\u1ea5p t\u1eeb c\u00f4ng ty m\u1eb9 l\u00e0 <strong>n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong>, t\u00f9y theo m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p <strong>\u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ghi nh\u1eadn ho\u1eb7c kh\u00f4ng ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n<\/strong> khi lu\u00e2n chuy\u1ec3n h\u00e0ng h\u00f3a n\u1ed9i b\u1ed9, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c c\u00f3 h\u00f3a \u0111\u01a1n.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn <strong>vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang<\/strong> cho \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c hay kh\u00f4ng, mi\u1ec5n l\u00e0 b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t cu\u1ed1i c\u00f9ng <strong>ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a to\u00e0n doanh nghi\u1ec7p<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Nh\u1edd v\u1eady, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00f9y ch\u1ec9nh c\u00e1ch th\u1ee9c ghi nh\u1eadn v\u1ed1n, doanh thu n\u1ed9i b\u1ed9 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ee5 thu\u1ed9c, \u0111\u1ed3ng th\u1eddi v\u1eabn \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, gi\u00fap n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb v\u00e0 t\u00ednh minh b\u1ea1ch trong to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n.<\/p>\n\n\n\n<p><strong>5. C\u1eadp nh\u1eadt m\u1edbi v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n<p><em>(C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 9 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC)<\/em><\/p>\n\n\n\n<p>Th\u00f4ng t\u01b0 99 h\u01b0\u1edbng t\u1edbi trao quy\u1ec1n t\u1ef1 ch\u1ee7 cao h\u01a1n cho doanh nghi\u1ec7p trong vi\u1ec7c qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, c\u1ee5 th\u1ec3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u1ef1 ch\u1ee7 thi\u1ebft k\u1ebf bi\u1ebfu m\u1eabu<\/strong>: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 x\u00e2y d\u1ef1ng, b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, mi\u1ec5n \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh trung th\u1ef1c, minh b\u1ea1ch v\u00e0 d\u1ec5 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu theo Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n\n\n\n<li><strong>\u0110\u01a1n gi\u1ea3n h\u00f3a quy \u0111\u1ecbnh k\u00fd ch\u1ee9ng t\u1eeb<\/strong>: Vi\u1ec7c l\u1eadp v\u00e0 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n tu\u00e2n theo Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, kh\u00f4ng c\u00f2n y\u00eau c\u1ea7u chi ti\u1ebft v\u1ec1 h\u00ecnh th\u1ee9c ch\u1eef k\u00fd, lo\u1ea1i m\u1ef1c, c\u00e1ch vi\u1ebft&#8230; nh\u01b0 tr\u01b0\u1edbc.<\/li>\n<\/ul>\n\n\n\n<p>So v\u1edbi Th\u00f4ng t\u01b0 200, quy \u0111\u1ecbnh m\u1edbi gi\u00fap doanh nghi\u1ec7p linh ho\u1ea1t h\u01a1n trong chuy\u1ec3n \u0111\u1ed5i sang h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed, gi\u1ea3m ph\u1ee5 thu\u1ed9c v\u00e0o m\u1eabu gi\u1ea5y truy\u1ec1n th\u1ed1ng.<\/p>\n\n\n\n<p><strong>6. Thay \u0111\u1ed5i c\u00e1ch ti\u1ebfp c\u1eadn v\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n<p><em>(C\u0103n c\u1ee9 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC)<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 99.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, v\u1ec1 t\u00ean, s\u1ed1 hi\u1ec7u, k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 qu\u1ea3n l\u00fd, mi\u1ec5n l\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung c\u01a1 b\u1ea3n theo lu\u1eadt \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<p>\u0110\u00e2y l\u00e0 b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng, chuy\u1ec3n t\u1eeb \u201cxin ph\u00e9p \u2013 ph\u00ea duy\u1ec7t\u201d sang \u201ct\u1ef1 ch\u1ee7 \u2013 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m\u201d, khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p linh ho\u1ea1t h\u01a1n trong qu\u1ea3n tr\u1ecb k\u1ebf to\u00e1n.<\/p>\n\n\n\n<p><strong>7. C\u1eadp nh\u1eadt b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1edbi<\/strong><\/p>\n\n\n\n<p>Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh 4 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u01a1 b\u1ea3n, g\u1ed3m:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (thay cho \u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d)<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/li>\n\n\n\n<li>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ol>\n\n\n\n<p>Ngo\u00e0i ra, doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c (gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng) c\u00f3 4 m\u1eabu b\u00e1o c\u00e1o ri\u00eang.<\/p>\n\n\n\n<p>B\u1ed9 T\u00e0i ch\u00ednh y\u00eau c\u1ea7u m\u1edf r\u1ed9ng ph\u1ea7n thuy\u1ebft minh, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7;<\/li>\n\n\n\n<li>\u1ea2nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1;<\/li>\n\n\n\n<li>Ph\u1ea1m vi h\u1ee3p nh\u1ea5t v\u00e0 giao d\u1ecbch n\u1ed9i b\u1ed9;<\/li>\n\n\n\n<li>C\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh (t\u1ef7 gi\u00e1, l\u00e3i su\u1ea5t, t\u00edn d\u1ee5ng).<\/li>\n<\/ul>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t, doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh b\u1eaft bu\u1ed9c h\u1ee3p nh\u1ea5t to\u00e0n b\u1ed9 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, \u0111\u1ed3ng th\u1eddi lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n n\u1ed9i b\u1ed9, thay v\u00ec l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p ri\u00eang nh\u01b0 tr\u01b0\u1edbc.<\/p>\n\n\n\n<p>Th\u00f4ng t\u01b0 99 c\u0169ng cho ph\u00e9p doanh nghi\u1ec7p tr\u00ecnh b\u00e0y linh ho\u1ea1t h\u01a1n: c\u00f3 th\u1ec3 l\u01b0\u1ee3c b\u1ecf c\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng ph\u00e1t sinh ho\u1eb7c s\u1eafp x\u1ebfp l\u1ea1i th\u1ee9 t\u1ef1 d\u00f2ng b\u00e1o c\u00e1o m\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i m\u00e3 s\u1ed1.<\/p>\n\n\n\n<p><strong>8. C\u00e1c quy \u0111\u1ecbnh \u0111\u00e1ng ch\u00fa \u00fd kh\u00e1c<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ghi nh\u1eadn doanh thu<\/strong>: Nh\u1ea5n m\u1ea1nh h\u01a1n ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu theo ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n.<\/li>\n\n\n\n<li><strong>T\u00ednh gi\u00e1 xu\u1ea5t kho<\/strong>: Cho ph\u00e9p doanh nghi\u1ec7p \u00e1p d\u1ee5ng nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho kh\u00e1c nhau cho t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ri\u00eang bi\u1ec7t, thay v\u00ec ph\u1ea3i \u00e1p d\u1ee5ng m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p duy nh\u1ea5t cho to\u00e0n b\u1ed9.<\/li>\n\n\n\n<li><strong>Ph\u01b0\u01a1ng ph\u00e1p Chi ph\u00ed chu\u1ea9n<\/strong>:Th\u00f4ng t\u01b0 99 b\u1ed5 sung h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y trong t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 gi\u00e1 th\u00e0nh t\u1ee9c th\u00ec, h\u1ed7 tr\u1ee3 vi\u1ec7c t\u00ednh l\u00e3i\/l\u1ed7 nhanh ch\u00f3ng. Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 chu\u1ea9n v\u00e0 gi\u00e1 th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o gi\u00e1 v\u1ed1n ho\u1eb7c h\u00e0ng t\u1ed3n kho.<\/li>\n\n\n\n<li>Ph\u01b0\u01a1ng ph\u00e1p Chi ph\u00ed chu\u1ea9n:Th\u00f4ng t\u01b0 99 b\u1ed5 sung h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y trong t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 gi\u00e1 th\u00e0nh t\u1ee9c th\u00ec, h\u1ed7 tr\u1ee3 vi\u1ec7c t\u00ednh l\u00e3i\/l\u1ed7 nhanh ch\u00f3ng. Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 chu\u1ea9n v\u00e0 gi\u00e1 th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o gi\u00e1 v\u1ed1n ho\u1eb7c h\u00e0ng t\u1ed3n kho. <\/li>\n<\/ul>\n\n\n\n<p><strong>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh chi ti\u1ebft H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99 v\u00e0 Th\u00f4ng t\u01b0 200<\/strong><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-bd922346 wp-block-columns-is-layout-flex\" style=\"margin-top:0;margin-bottom:0;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td>S\u1ed1 hi\u1ec7u TK.<\/td><td>Th\u00f4ng t\u01b0 200<\/td><td>Th\u00f4ng t\u01b0 99<\/td><td>N\u1ed9i dung thay \u0111\u1ed5i<\/td><\/tr><tr><td>112<\/td><td>Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/td><td>Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n<\/td><td>\u0110\u1ed5i t\u00ean t\u00e0i kho\u1ea3n<\/td><\/tr><tr><td>138<\/td><td>Ph\u1ea3i thu kh\u00e1c<br>1381 T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<br>1385 Ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n ho\u00e1<br>1388 Ph\u1ea3i thu kh\u00e1c<\/td><td>Ph\u1ea3i thu kh\u00e1c<br>1381 T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<br>1383 Thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<br>1388 Ph\u1ea3i thu kh\u00e1c<\/td><td>L\u01b0\u1ee3c b\u1ecf chi ti\u1ebft 1385<br>Th\u00eam chi ti\u1ebft 1383 Thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<\/td><\/tr><tr><td>155<\/td><td>Th\u00e0nh ph\u1ea9m<br>1551 Th\u00e0nh ph\u1ea9m nh\u1eadp kho<br>1557 Th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/td><td>S\u1ea3n ph\u1ea9m<\/td><td>\u0110\u1ed5i t\u00ean t\u00e0i kho\u1ea3n, b\u1ecf chi ti\u1ebft<\/td><\/tr><tr><td>158<\/td><td>H\u00e0ng ho\u00e1 kho b\u1ea3o thu\u1ebf<\/td><td>Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1ea1i kho b\u1ea3o thu\u1ebf<\/td><td>\u0110\u1ed5i t\u00ean t\u00e0i kho\u1ea3n<\/td><\/tr><tr><td>215<\/td><td>Kh\u00f4ng c\u00f3<\/td><td>T\u00e0i s\u1ea3n sinh h\u1ecdc<br>2151 S\u00fac v\u1eadt nu\u00f4i cho s\u1ea3n ph\u1ea9m \u0111\u1ecbnh k\u1ef3<br>21511 S\u00fac v\u1eadt nu\u00f4i cho s\u1ea3n ph\u1ea9m \u0111\u1ecbnh k\u1ef3 ch\u01b0a \u0111\u1ea1t \u0111\u1ebfn giai \u0111o\u1ea1n tr\u01b0\u1edfng th\u00e0nh<br>21512 S\u00fac v\u1eadt nu\u00f4i cho s\u1ea3n ph\u1ea9m \u0111\u1ecbnh k\u1ef3 \u0111\u1ea1t \u0111\u1ebfn giai \u0111o\u1ea1n tr\u01b0\u1edfng th\u00e0nh<br>215121 Nguy\u00ean gi\u00e1<br>215122 Gi\u00e1 tr\u1ecb kh\u1ea5u hao l\u0169y k\u1ebf<br>2152 S\u00fac v\u1eadt nu\u00f4i l\u1ea5y s\u1ea3n ph\u1ea9m m\u1ed9t l\u1ea7n<br>2153 C\u00e2y tr\u1ed3ng theo m\u00f9a v\u1ee5 ho\u1eb7c l\u1ea5y s\u1ea3n ph\u1ea9m m\u1ed9t l\u1ea7n<\/td><td>B\u1ed5 sung t\u00e0i kho\u1ea3n, chi ti\u1ebft<\/td><\/tr><tr><td>242<\/td><td>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/td><td>Chi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5<\/td><td>\u0110\u1ed5i t\u00ean t\u00e0i kho\u1ea3n<\/td><\/tr><tr><td>244<\/td><td>C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/td><td>K\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/td><td>\u0110\u1ed5i t\u00ean t\u00e0i kho\u1ea3n<\/td><\/tr><tr><td>332<\/td><td>Kh\u00f4ng c\u00f3<\/td><td>Ph\u1ea3i tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn<\/td><td>B\u1ed5 sung t\u00e0i kho\u1ea3n<\/td><\/tr><tr><td>417<\/td><td>Qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p<\/td><td>Kh\u00f4ng c\u00f3<\/td><td>L\u01b0\u1ee3c b\u1ecf<\/td><\/tr><tr><td>419<\/td><td>C\u1ed5 phi\u1ebfu qu\u1ef9<\/td><td>C\u1ed5 phi\u1ebfu mua l\u1ea1i ch\u00ednh m\u00ecnh<\/td><td>\u0110\u1ed5i t\u00ean t\u00e0i kho\u1ea3n<\/td><\/tr><tr><td>441<\/td><td>Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/td><td>Kh\u00f4ng c\u00f3<\/td><td>L\u01b0\u1ee3c b\u1ecf<\/td><\/tr><tr><td>461<\/td><td>Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p<\/td><td>Kh\u00f4ng c\u00f3<\/td><td>L\u01b0\u1ee3c b\u1ecf<\/td><\/tr><tr><td>466<\/td><td>Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/td><td>Kh\u00f4ng c\u00f3<\/td><td>L\u01b0\u1ee3c b\u1ecf<\/td><\/tr><tr><td>611<\/td><td>Mua h\u00e0ng<\/td><td>Kh\u00f4ng c\u00f3<\/td><td>L\u01b0\u1ee3c b\u1ecf<\/td><\/tr><tr><td>631<\/td><td>Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/td><td>Kh\u00f4ng c\u00f3<\/td><td>L\u01b0\u1ee3c b\u1ecf<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>(thay th\u1ebf cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC) Ng\u00e0y 27 th\u00e1ng 10 n\u0103m 2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (Th\u00f4ng t\u01b0 99) quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC (Th\u00f4ng t\u01b0 200) ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014. Th\u00f4ng t\u01b0 99 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5420,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-5418","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5418","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/comments?post=5418"}],"version-history":[{"count":2,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5418\/revisions"}],"predecessor-version":[{"id":5421,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5418\/revisions\/5421"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/5420"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=5418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=5418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=5418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}