{"id":6276,"date":"2026-08-25T09:44:54","date_gmt":"2026-08-25T02:44:54","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/after-circular-99-what-should-businesses-prepare-for-the-new-accounting-regime\/"},"modified":"2026-08-25T09:49:24","modified_gmt":"2026-08-25T02:49:24","slug":"sau-thong-tu-99-doanh-nghiep-can-chuan-bi-gi-cho-mot-che-do-ke-toan-moi","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/tin-tuc\/sau-thong-tu-99-doanh-nghiep-can-chuan-bi-gi-cho-mot-che-do-ke-toan-moi\/","title":{"rendered":"Sau th\u00f4ng t\u01b0 99: Doanh Nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb b\u1ecb g\u00ec cho m\u1ed9t ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u00e3 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng cho c\u00e1c n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026, thay th\u1ebf to\u00e0n di\u1ec7n Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 thi\u1ebft l\u1eadp m\u1ed9t khung ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi t\u1ea1i Vi\u1ec7t Nam. <\/p>\n\n<p class=\"wp-block-paragraph\">Sau h\u01a1n n\u1eeda n\u0103m th\u1ef1c thi, c\u00e2u chuy\u1ec7n t\u1ea1i c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f2n d\u1eebng l\u1ea1i \u1edf vi\u1ec7c \u201cTh\u00f4ng t\u01b0 99 c\u00f3 g\u00ec m\u1edbi?\u201d m\u00e0 \u0111\u00e3 chuy\u1ec3n d\u1ecbch ho\u00e0n to\u00e0n sang c\u00e2u h\u1ecfi h\u00e0nh \u0111\u1ed9ng mang t\u00ednh quy\u1ebft \u0111\u1ecbnh: <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u201cCh\u00fang t\u00f4i c\u1ea7n thay \u0111\u1ed5i g\u00ec trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) \u0111\u1ec3 s\u1eb5n s\u00e0ng cho k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2026?\u201d<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y c\u0169ng ch\u00ednh l\u00e0 tr\u1ecdng t\u00e2m th\u1ea3o lu\u1eadn t\u1ea1i ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o chuy\u00ean s\u00e2u v\u1ec1 Th\u00f4ng t\u01b0 99 do KTC t\u1ed5 ch\u1ee9c ng\u00e0y 15\/08\/2026, v\u1edbi s\u1ef1 tham gia c\u1ee7a \u0111\u00f4ng \u0111\u1ea3o Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh (CFO), K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>T\u1eea QUY \u0110\u1ecaNH M\u1edaI \u0110\u1ebeN NH\u1eeeNG V\u1ea4N \u0110\u1ec0 DOANH NGHI\u1ec6P PH\u1ea2I X\u1eec L\u00dd NGAY<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng t\u01b0 99 kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 \u0111\u1ee3t c\u1eadp nh\u1eadt danh m\u1ee5c t\u00e0i kho\u1ea3n hay bi\u1ec3u m\u1eabu BCTC. Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 c\u00e1ch th\u1ee9c t\u1ed5 ch\u1ee9c d\u1eef li\u1ec7u, x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 thi\u1ebft l\u1eadp c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh v\u1eefng ch\u1eafc.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>1. R\u00e0 so\u00e1t s\u1ed1 d\u01b0 v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u2013 Tr\u00e1nh b\u1eaby &#8220;\u0111\u1ed5i m\u00e3 k\u1ef9 thu\u1eadt&#8221;<\/strong> C\u00f4ng vi\u1ec7c \u0111\u1ea7u ti\u00ean khi chuy\u1ec3n sang Th\u00f4ng t\u01b0 99 l\u00e0 x\u1eed l\u00fd s\u1ed1 d\u01b0 chuy\u1ec3n ti\u1ebfp t\u1eeb h\u1ec7 th\u1ed1ng c\u0169. Doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 chi ti\u1ebft \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i sang c\u00e1c t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p:  <\/p>\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p v\u00e0o h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) kh\u00f4ng \u0111\u1ed3ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb TK 138 sang TK 2281. <\/li>\n\n\n\n<li>Ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang sang TK 332 (thay v\u00ec theo d\u00f5i chung tr\u00ean TK 338). <\/li>\n\n\n\n<li>K\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 ngu\u1ed3n kinh ph\u00ed, qu\u1ef9 d\u1ef1 to\u00e1n (TK 441, TK 466) sang v\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (TK 4118). <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Qu\u00e1 tr\u00ecnh n\u00e0y kh\u00f4ng th\u1ec3 xem l\u00e0 m\u1ed9t b\u00e0i to\u00e1n &#8220;\u0111\u1ed5i m\u00e3 t\u00e0i kho\u1ea3n&#8221; \u0111\u01a1n gi\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m. Doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng b\u1ea3ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 c\u00f3 c\u01a1 s\u1edf ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 d\u1eef li\u1ec7u sau chuy\u1ec3n \u0111\u1ed5i c\u00f3 th\u1ec3 truy xu\u1ea5t, \u0111\u1ed1i chi\u1ebfu v\u00e0 gi\u1ea3i tr\u00ecnh nh\u1ea5t qu\u00e1n, \u0111\u1eb7c bi\u1ec7t khi \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, h\u1ed3i t\u1ed1 \u0111\u01a1n gi\u1ea3n ho\u1eb7c phi h\u1ed3i t\u1ed1. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>2. \u0110\u00e1nh gi\u00e1 giao d\u1ecbch t\u1eeb b\u1ea3n ch\u1ea5t kinh t\u1ebf thay v\u00ec h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n<\/strong> Th\u00f4ng t\u01b0 99 t\u0103ng c\u01b0\u1eddng \u0111\u1ecbnh h\u01b0\u1edbng ph\u1ea3n \u00e1nh b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch v\u00e0 c\u00f3 nh\u1eefng \u0111i\u1ec3m ti\u1ebfp c\u1eadn v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, trong \u0111\u00f3 nh\u1ea5n m\u1ea1nh nguy\u00ean t\u1eafc \u201ct\u00f4n tr\u1ecdng b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c\u201d : <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC):<\/strong> Ph\u1ea3i ph\u00e2n t\u00edch k\u1ef9 \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t hay kh\u00f4ng \u0111\u1ed3ng ki\u1ec3m so\u00e1t, ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n chia l\u1ee3i nhu\u1eadn hay doanh thu \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n v\u00e0 thuy\u1ebft minh ph\u00f9 h\u1ee3p. <\/li>\n\n\n\n<li><strong>Ghi nh\u1eadn doanh thu:<\/strong> B\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i ghi nh\u1eadn doanh thu theo gi\u00e1 b\u00e1n tr\u1ea3 ngay, ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm ph\u00e2n b\u1ed5 v\u00e0o doanh thu t\u00e0i ch\u00ednh t\u1eebng k\u1ef3; b\u00e1n h\u00e0ng k\u00e8m qu\u00e0 t\u1eb7ng khuy\u1ebfn m\u1ea1i c\u00f3 \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo b\u1ea3n ch\u1ea5t gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n thay v\u00ec ghi nh\u1eadn v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng.  <\/li>\n\n\n\n<li><strong>Ghi nh\u1eadn chi ph\u00ed v\u00e0 gi\u00e1 v\u1ed1n:<\/strong> B\u1ecf quy \u0111\u1ecbnh tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u1ec3 t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n (b\u1ecf b\u00fat to\u00e1n N\u1ee3 632 \/ C\u00f3 335), \u0111\u00f2i h\u1ecfi chi ph\u00ed ghi nh\u1eadn ph\u1ea3i g\u1eafn li\u1ec1n v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu th\u1ef1c t\u1ebf. \u0110\u1ed3ng th\u1eddi, b\u00e3i b\u1ecf vi\u1ec7c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 khi ch\u01b0a th\u1ef1c hi\u1ec7n. <\/li>\n\n\n\n<li>\u0110\u00e1nh gi\u00e1 l\u1ee3i nhu\u1eadn ph\u00e2n ph\u1ed1i: Ban \u0111i\u1ec1u h\u00e0nh v\u00e0 CFO c\u1ea7n c\u00e2n nh\u1eafc lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n m\u1ee5c phi ti\u1ec1n t\u1ec7 n\u1eb1m trong LNST ch\u01b0a ph\u00e2n ph\u1ed1i (nh\u01b0 l\u00e3i do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3) nh\u1eb1m b\u1ea3o to\u00e0n thanh kho\u1ea3n v\u00e0 an to\u00e0n d\u00f2ng ti\u1ec1n chi tr\u1ea3 th\u1ef1c t\u1ebf. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>3. Quy ch\u1ebf n\u1ed9i b\u1ed9 v\u00e0 Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u2013 T\u1ef1 ch\u1ee7 g\u1eafn li\u1ec1n v\u1edbi Ph\u00e1p l\u00fd<\/strong> Th\u00f4ng t\u01b0 99 m\u1edf r\u1ed9ng quy\u1ec1n t\u1ef1 ch\u1ee7 cho doanh nghi\u1ec7p trong vi\u1ec7c thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb, m\u1edf th\u00eam t\u00e0i kho\u1ea3n chi ti\u1ebft v\u00e0 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd k\u1ebf to\u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. Tuy nhi\u00ean, quy\u1ec1n t\u1ef1 ch\u1ee7 n\u00e0y \u0111i k\u00e8m \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd ti\u00ean quy\u1ebft: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p <strong>b\u1eaft bu\u1ed9c ph\u1ea3i ban h\u00e0nh Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong> (ho\u1eb7c t\u00e0i li\u1ec7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) do c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t khi c\u00f3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb hay ch\u1ec9 ti\u00eau BCTC \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt. <\/li>\n\n\n\n<li>Ho\u00e0n thi\u1ec7n Quy ch\u1ebf qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9, x\u00e1c \u0111\u1ecbnh r\u00f5 th\u1ea9m quy\u1ec1n k\u00fd duy\u1ec7t, quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro giao d\u1ecbch. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">N\u1ebfu thi\u1ebfu quy ch\u1ebf n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c ban h\u00e0nh ch\u00ednh th\u1ee9c, vi\u1ec7c t\u1ef1 \u00fd \u0111i\u1ec1u ch\u1ec9nh h\u1ea1ch to\u00e1n s\u1ebd ti\u1ec1m \u1ea9n r\u1ee7i ro tu\u00e2n th\u1ee7 nghi\u00eam tr\u1ecdng khi l\u00e0m vi\u1ec7c v\u1edbi ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u01a1 quan thanh tra thu\u1ebf. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>4. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 Thuy\u1ebft minh BCTC \u2013 Thu th\u1eadp d\u1eef li\u1ec7u t\u1eeb s\u1edbm<\/strong> Khung BCTC theo Th\u00f4ng t\u01b0 99 n\u00e2ng cao \u0111\u00e1ng k\u1ec3 chu\u1ea9n m\u1ef1c c\u00f4ng b\u1ed1 th\u00f4ng tin, \u0111\u1eb7c bi\u1ec7t l\u00e0 ph\u1ea7n Thuy\u1ebft minh BCTC: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>B\u1eaft bu\u1ed9c thuy\u1ebft minh chi ti\u1ebft c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, n\u1ee3 vay v\u00e0 doanh thu chi\u1ebfm t\u1ef7 tr\u1ecdng<strong> t\u1eeb 10% tr\u1edf l\u00ean.<\/strong> <\/li>\n\n\n\n<li>Gi\u1ea3i tr\u00ecnh r\u00f5 c\u00e1c kho\u1ea3n ti\u1ec1n, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n b\u1ecb <strong>h\u1ea1n ch\u1ebf quy\u1ec1n s\u1eed d\u1ee5ng<\/strong>. <\/li>\n\n\n\n<li><strong>Thuy\u1ebft minh chi ti\u1ebft c\u00e1c gi\u1ea3 \u0111\u1ecbnh<\/strong>, \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n tr\u1ecdng y\u1ebfu v\u00e0 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 ERP n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u1ec3 thu th\u1eadp d\u1eef li\u1ec7u chi ti\u1ebft ngay trong n\u0103m s\u1ebd d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng qu\u00e1 t\u1ea3i, ch\u1eafp v\u00e1 d\u1eef li\u1ec7u th\u1ee7 c\u00f4ng v\u00e0o th\u1eddi \u0111i\u1ec3m ch\u1ed1t s\u1ed5 cu\u1ed1i n\u0103m.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>B\u1ed0N VI\u1ec6C DOANH NGHI\u1ec6P N\u00caN TH\u1ef0C HI\u1ec6N NGAY<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>01 &#8211; R\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 s\u1ed1 d\u01b0 chuy\u1ec3n \u0111\u1ed5i:<\/strong> Thi\u1ebft l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft gi\u1eefa Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 99, \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u chuy\u1ec3n \u0111\u1ed5i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9, d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu v\u00e0 truy xu\u1ea5t. <\/li>\n\n\n\n<li><strong>02 &#8211; R\u00e0 so\u00e1t danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng tr\u1ecdng y\u1ebfu:<\/strong> \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng BCC, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ph\u1ee9c h\u1ee3p c\u00f3 nhi\u1ec1u ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n, doanh thu tr\u1ea3 ch\u1eadm, n\u1ee3 vay v\u00e0 ch\u00ednh s\u00e1ch tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n. <\/li>\n\n\n\n<li><strong>03 &#8211; Ban h\u00e0nh Quy ch\u1ebf k\u1ebf to\u00e1n &amp; C\u1ea5u h\u00ecnh ph\u1ea7n m\u1ec1m:<\/strong> Ph\u00ea duy\u1ec7t ch\u00ednh th\u1ee9c Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, khai b\u00e1o danh m\u1ee5c t\u00e0i kho\u1ea3n m\u1edbi (TK 332, 215, 2295, 6275, 82111&#8230;), \u0111\u00f3ng c\u00e1c t\u00e0i kho\u1ea3n b\u00e3i b\u1ecf, v\u00e0 ki\u1ec3m tra quy t\u1eafc t\u00ednh t\u1ef7 gi\u00e1 tr\u00ean h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m\/ERP. <\/li>\n\n\n\n<li><strong>04 &#8211; Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u cho Thuy\u1ebft minh BCTC<\/strong>: B\u00f3c t\u00e1ch s\u1eb5n c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin c\u1ea7n gi\u1ea3i tr\u00ecnh (kho\u1ea3n m\u1ee5c tr\u00ean 10%, t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p\/h\u1ea1n ch\u1ebf s\u1eed d\u1ee5ng, \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n) ngay t\u1eeb c\u00e1c k\u1ef3 b\u00e1o c\u00e1o n\u1ed9i b\u1ed9 qu\u00fd. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>G\u00f3c nh\u00ecn t\u1eeb KTC: T\u1ef0 CH\u1ee6 \u0110I LI\u1ec0N V\u1edaI TR\u00c1CH NHI\u1ec6M GI\u1ea2I TR\u00ccNH<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Theo g\u00f3c nh\u00ecn t\u1eeb c\u00e1c chuy\u00ean gia t\u01b0 v\u1ea5n v\u00e0 ki\u1ec3m to\u00e1n c\u1ee7a KTC, gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i c\u1ee7a Th\u00f4ng t\u01b0 99 kh\u00f4ng n\u1eb1m \u1edf s\u1ed1 l\u01b0\u1ee3ng m\u00e3 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c thay \u0111\u1ed5i. <\/p>\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u quan tr\u1ecdng nh\u1ea5t l\u00e0 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n m\u1edbi c\u00f3 ph\u1ea3n \u00e1nh trung th\u1ef1c b\u1ea3n ch\u1ea5t kinh doanh, cung c\u1ea5p d\u1eef li\u1ec7u tin c\u1eady cho c\u00f4ng t\u00e1c \u0111i\u1ec1u h\u00e0nh c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c\/CFO v\u00e0 t\u1ea1o d\u1ef1ng c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh v\u1eefng ch\u1eafc cho BCTC hay kh\u00f4ng. <\/p>\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng t\u01b0 99 m\u1edf r\u1ed9ng t\u00ednh linh ho\u1ea1t cho doanh nghi\u1ec7p nh\u01b0ng c\u0169ng \u0111\u1eb7t ra y\u00eau c\u1ea7u minh b\u1ea1ch cao h\u01a1n. Chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u00f4ng kh\u00f4ng ph\u1ea3i l\u00e0 vi\u1ec7c ph\u00f2ng k\u1ebf to\u00e1n ho\u00e0n t\u1ea5t m\u1ed9t danh m\u1ee5c t\u00e0i kho\u1ea3n m\u1edbi, m\u00e0 l\u00e0 khi <strong>Con ng\u01b0\u1eddi \u2013 Quy tr\u00ecnh ki\u1ec3m so\u00e1t \u2013 H\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> c\u00f9ng v\u1eadn h\u00e0nh \u0111\u1ed3ng b\u1ed9 theo m\u1ed9t nguy\u00ean t\u1eafc qu\u1ea3n tr\u1ecb nh\u1ea5t qu\u00e1n.  <\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, th\u1eddi \u0111i\u1ec3m t\u1ed1i \u01b0u \u0111\u1ec3 r\u00e0 so\u00e1t v\u00e0 ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng kh\u00f4ng ph\u1ea3i l\u00e0 khi b\u01b0\u1edbc v\u00e0o m\u00f9a quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m, m\u00e0 ch\u00ednh l\u00e0 ngay t\u1eeb b\u00e2y gi\u1edd.<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<div class=\"wp-block-group has-text-color has-background has-link-color wp-elements-1 is-layout-constrained wp-container-core-group-is-layout-b35f0e18 wp-block-group-is-layout-constrained\" style=\"border-style:none;border-width:0px;border-top-left-radius:15px;border-top-right-radius:15px;border-bottom-left-radius:15px;border-bottom-right-radius:15px;color:#013a5b;background-color:#b6a3ff;margin-top:0px;margin-bottom:0px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<h4 class=\"wp-block-heading\"><strong>KTC \u2013 \u0110\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i sang Th\u00f4ng t\u01b0 99<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c \u00e1p d\u1ee5ng <strong>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong> kh\u00f4ng ch\u1ec9 \u0111\u1eb7t ra y\u00eau c\u1ea7u c\u1eadp nh\u1eadt ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, m\u00e0 c\u00f2n \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p r\u00e0 so\u00e1t <strong>h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, s\u1ed1 d\u01b0 chuy\u1ec3n \u0111\u1ed5i, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, quy tr\u00ecnh ki\u1ec3m so\u00e1t v\u00e0 d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> theo Th\u00f4ng t\u01b0 99. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u1edbi kinh nghi\u1ec7m trong <strong>ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/strong>, KTC cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i v\u00e0 \u00e1p d\u1ee5ng <strong>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong>, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e0 so\u00e1t v\u00e0 h\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99;<\/li>\n\n\n\n<li>T\u01b0 v\u1ea5n x\u00e2y d\u1ef1ng v\u00e0 c\u1eadp nh\u1eadt Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n;<\/li>\n\n\n\n<li>R\u00e0 so\u00e1t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9;<\/li>\n\n\n\n<li>T\u01b0 v\u1ea5n c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 d\u1eef li\u1ec7u k\u1ebf to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m\/ERP;<\/li>\n\n\n\n<li>H\u1ed7 tr\u1ee3 l\u1eadp v\u00e0 r\u00e0 so\u00e1t B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, Thuy\u1ebft minh BCTC theo Th\u00f4ng t\u01b0 99.<\/li>\n<\/ul>\n<\/div>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p \u0111ang trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99 c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ngay t\u1eeb b\u00e2y gi\u1edd \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t, gi\u1ea3m \u00e1p l\u1ef1c v\u00e0o cu\u1ed1i n\u0103m v\u00e0 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u t\u00e0i ch\u00ednh s\u1eb5n s\u00e0ng cho k\u1ef3 l\u1eadp <strong>BCTC 2026<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u00e3 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng cho c\u00e1c n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026, thay th\u1ebf to\u00e0n di\u1ec7n Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 thi\u1ebft l\u1eadp m\u1ed9t khung ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi t\u1ea1i Vi\u1ec7t Nam. Sau h\u01a1n n\u1eeda n\u0103m th\u1ef1c thi, c\u00e2u chuy\u1ec7n t\u1ea1i c\u00e1c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6275,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-6276","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\/6276","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=6276"}],"version-history":[{"count":5,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/6276\/revisions"}],"predecessor-version":[{"id":6281,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/6276\/revisions\/6281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/6275"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=6276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=6276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=6276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}