{"id":39725,"date":"2025-11-14T10:49:28","date_gmt":"2025-11-14T03:49:28","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=39725"},"modified":"2026-01-09T15:09:58","modified_gmt":"2026-01-09T08:09:58","slug":"cau-hoi-thuong-gap-ve-viec-ap-dung-che-do-ke-toan-moi-theo-thong-tu-99-2025-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cau-hoi-thuong-gap-ve-viec-ap-dung-che-do-ke-toan-moi-theo-thong-tu-99-2025-tt-btc\/","title":{"rendered":"C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn gi\u1ea3i \u0111\u00e1p c\u00e1c th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p khi t\u1ea1o v\u00e0 qu\u1ea3n l\u00fd d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026).<\/p>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>H\u01b0\u1edbng d\u1eabn t\u1ea1o d\u1eef li\u1ec7u theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/li>\n<li>Gi\u1ea3i \u0111\u00e1p c\u00e1c t\u00ecnh hu\u1ed1ng nh\u1eadp li\u1ec7u, chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u gi\u1eefa c\u00e1c th\u00f4ng t\u01b0.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn l\u1ea5y danh m\u1ee5c, s\u1ed1 d\u01b0 t\u1eeb d\u1eef li\u1ec7u c\u0169 sang d\u1eef li\u1ec7u m\u1edbi.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u, c\u00e1n b\u1ed9 ph\u1ee5 tr\u00e1ch chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.1 \u0110\u1ec3 t\u1ea1o d\u1eef li\u1ec7u theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC t\u00f4i ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>Tr\u1ea3 l\u1eddi:<\/strong> Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/thiet-lap-du-lieu-nam-2026-theo-thong-tu-99-2025-tt-btc\/\" target=\"_blank\" rel=\"noopener\">T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.2 Khi ch\u01b0a ho\u00e0n th\u00e0nh d\u1eef li\u1ec7u quy\u1ebft to\u00e1n 2025 th\u00ec t\u00f4i c\u00f3 nh\u1eadp li\u1ec7u ti\u1ebfp d\u1eef li\u1ec7u 2026 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>Tr\u1ea3 l\u1eddi:<\/strong><br \/>\nC\u00f3. Anh\/Ch\u1ecb v\u1eabn c\u00f3 th\u1ec3 <strong>nh\u1eadp li\u1ec7u n\u0103m 2026<\/strong> theo <strong>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong> khi ch\u01b0a ho\u00e0n th\u00e0nh d\u1eef li\u1ec7u quy\u1ebft to\u00e1n 2025 v\u00ec:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Th\u00f4ng t\u01b0 99 kh\u00f4ng y\u00eau c\u1ea7u ph\u1ea3i ho\u00e0n th\u00e0nh quy\u1ebft to\u00e1n 2025 m\u1edbi \u0111\u01b0\u1ee3c nh\u1eadp li\u1ec7u n\u0103m 2026.<\/li>\n<li>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1edf v\u00e0 ghi nh\u1eadn s\u1ed1 li\u1ec7u ngay t\u1eeb \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n m\u1edbi (t\u1ee9c 01\/01\/2026) theo ch\u1ebf \u0111\u1ed9 m\u1edbi, song song v\u1edbi vi\u1ec7c ho\u00e0n th\u00e0nh quy\u1ebft to\u00e1n 2025 theo ch\u1ebf \u0111\u1ed9 c\u0169.<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> S\u1ed1 d\u01b0 cu\u1ed1i 2025 l\u00e0 s\u1ed1 d\u01b0 chuy\u1ec3n sang \u0111\u1ea7u n\u0103m 2026, th\u1ef1c hi\u1ec7n \u0111\u00fang b\u00fat to\u00e1n chuy\u1ec3n s\u1ed1 d\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp c\u1ee7a TT99.<\/em><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.3 T\u00f4i \u0111ang nh\u1eadp li\u1ec7u d\u1eef li\u1ec7u 2026 tr\u00ean d\u1eef li\u1ec7u theo Th\u00f4ng t\u01b0 200, t\u00f4i c\u00f3 th\u1ec3 t\u00e1ch d\u1eef li\u1ec7u 2026 ra ri\u00eang theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n<p>MISA khuy\u1ebfn ngh\u1ecb kh\u00e1ch h\u00e0ng ti\u1ebfp t\u1ee5c nh\u1eadp c\u00e1c ph\u00e1t sinh n\u0103m 2026 tr\u00ean d\u1eef li\u1ec7u hi\u1ec7n t\u1ea1i. Sau khi ho\u00e0n thi\u1ec7n quy\u1ebft to\u00e1n n\u0103m 2025, kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n m\u1edbi t\u1eeb d\u1eef li\u1ec7u n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o k\u1ebf th\u1eeba \u0111\u01b0\u1ee3c s\u1ed1 d\u01b0 ch\u00ednh x\u00e1c v\u00e0 c\u1eadp nh\u1eadt l\u00ean Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<br \/>\nXem h\u01b0\u1edbng d\u1eabn:<\/p>\n<ul>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/them-du-lieu-tu-nam-truoc\/\" target=\"_blank\" rel=\"noopener\">Th\u00eam d\u1eef li\u1ec7u t\u1eeb n\u0103m tr\u01b0\u1edbc<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-cap-nhat-len-thong-tu-99-2025-tt-btc\/\" target=\"_blank\" rel=\"noopener\">C\u1eadp nh\u1eadt l\u00ean th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.4 Khi ho\u00e0n th\u00e0nh d\u1eef li\u1ec7u n\u0103m 2025, t\u00f4i c\u00f3 th\u1ec3 c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc t\u1eeb d\u1eef li\u1ec7u 2025 sang d\u1eef li\u1ec7u TT99\/2025\/TT-BTC \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n<p>\u1ede th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, Anh\/Ch\u1ecb c\u00f3 th\u1ec3 c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc t\u1eeb d\u1eef li\u1ec7u 2025 sang d\u1eef li\u1ec7u TT99\/2025\/TT-BTC b\u1eb1ng c\u00e1ch nh\u1eadp th\u1ee7 c\u00f4ng ho\u1eb7c nh\u1eadp kh\u1ea9u excel v\u00e0o ph\u1ea7n m\u1ec1m.<br \/>\nNgo\u00e0i ra, MISA ASP K\u1ebf to\u00e1n \u0111ang nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n t\u00ednh n\u0103ng c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 t\u1eeb d\u1eef li\u1ec7u c\u0169, d\u1ef1 ki\u1ebfn t\u00ednh n\u0103ng s\u1ebd ra m\u1eaft v\u00e0o kho\u1ea3ng th\u00e1ng 3\/2026.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.5 T\u00f4i \u0111ang t\u1ea1o m\u1edbi d\u1eef li\u1ec7u TT99\/2025\/TT-BTC mu\u1ed1n l\u1ea5y 1 s\u1ed1 danh m\u1ee5c t\u1eeb d\u1eef li\u1ec7u c\u0169 TT200 th\u00ec ph\u1ea3i l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n<p>Khi \u0111ang t\u1ea1o m\u1edbi d\u1eef li\u1ec7u TT99\/2025\/TT-BTC m\u00e0 mu\u1ed1n l\u1ea5y m\u1ed9t s\u1ed1 danh m\u1ee5c t\u1eeb d\u1eef li\u1ec7u c\u0169 theo TT200 th\u00ec Anh\/Ch\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>C\u00e1ch 1: Nh\u1eadp kh\u1ea9u excel danh m\u1ee5c v\u00e0o d\u1eef li\u1ec7u m\u1edbi<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u00ean d\u1eef li\u1ec7u c\u0169 theo Th\u00f4ng t\u01b0 200, xu\u1ea5t kh\u1ea9u excel c\u00e1c danh m\u1ee5c c\u1ea7n \u0111\u01b0a v\u00e0o d\u1eef li\u1ec7u m\u1edbi. <a href=\"https:\/\/helpasp.misa.vn\/accounting\/wp-admin\/xuat_khau_ra_excel\" target=\"_blank\" rel=\"noopener\">Xem h\u01b0\u1edbng d\u1eabn<\/a><\/li>\n<li>Tr\u00ean b\u1ed9 d\u1eef li\u1ec7u m\u1edbi theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, Anh\/Ch\u1ecb nh\u1eadp kh\u1ea9u excel danh m\u1ee5c. <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_10050000\/\" target=\"_blank\" rel=\"noopener\">Xem h\u01b0\u1edbng d\u1eabn<\/a><\/li>\n<\/ul>\n<p><strong>C\u00e1ch 2: S\u1eed d\u1ee5ng t\u00ednh n\u0103ng &#8220;L\u1ea5y ch\u1ee9ng t\u1eeb t\u1eeb d\u1eef li\u1ec7u kh\u00e1c&#8221; tr\u00ean MISA ASP K\u1ebf to\u00e1n<\/strong><\/p>\n<p>T\u00ednh n\u0103ng <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lay-chung-tu-tu-du-lieu-khac\/\" target=\"_blank\" rel=\"noopener\"><strong>L\u1ea5y ch\u1ee9ng t\u1eeb t\u1eeb d\u1eef li\u1ec7u kh\u00e1c<\/strong><\/a> cho ph\u00e9p Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n l\u1ea5y ch\u1ee9ng t\u1eeb t\u1eeb d\u1eef li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c, gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian nh\u1eadp li\u1ec7u ch\u1ee9ng t\u1eeb tr\u00ean ph\u1ea7n m\u1ec1m v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-39725","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39725","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=39725"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39725\/revisions"}],"predecessor-version":[{"id":56189,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39725\/revisions\/56189"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=39725"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=39725"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=39725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}