{"id":39741,"date":"2025-11-14T15:22:08","date_gmt":"2025-11-14T08:22:08","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=39741"},"modified":"2026-01-09T08:34:57","modified_gmt":"2026-01-09T01:34:57","slug":"tong-quan-ve-thong-tu-99-2025-tt-btc-thay-the-thong-tu-200-2014-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/tong-quan-ve-thong-tu-99-2025-tt-btc-thay-the-thong-tu-200-2014-tt-btc\/","title":{"rendered":"T\u1ed5ng quan v\u1ec1 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"<p><iframe src=\"\/\/www.youtube.com\/embed\/gorj_7CNdJQ\" width=\"560\" height=\"314\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<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>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch b\u00e0i vi\u1ebft:<\/strong> Gi\u1edbi thi\u1ec7u t\u1ed5ng quan v\u1ec1 nh\u1eefng thay \u0111\u1ed5i c\u1ed1t l\u00f5i c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, \u0111\u1ed3ng th\u1eddi ph\u00e2n t\u00edch c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i quan tr\u1ecdng v\u00e0 gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc th\u01b0\u1eddng g\u1eb7p.<\/p>\n<p><strong>Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh:<\/strong>\u00a0C\u0103n c\u1ee9 theo\u00a0<strong>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong>\u00a0do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/10\/2025, thay th\u1ebf cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong><\/p>\n<ul>\n<li>C\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf.<\/li>\n<li>C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i (\u0111\u1ed1i v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00f4ng \u0111\u1eb7c th\u00f9).<\/li>\n<\/ul>\n<p><a href=\"\/accounting\/wp-content\/uploads\/2025\/12\/Thong-tu-99-TT-BTC-thay-the-TT200-1.pdf\">Xem to\u00e0n b\u1ed9 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/p>\n<p><a href=\"\/accounting\/wp-content\/uploads\/2025\/12\/99_2025_TT-BTC_565484.doc\">T\u1ea3i v\u1ec1 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/p>\n<p><a style=\"font-family: inherit; font-size: inherit;\" href=\"\/accounting\/wp-content\/uploads\/2025\/12\/Phu-luc.doc\">T\u1ea3i v\u1ec1 Ph\u1ee5 l\u1ee5c th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/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<h3>2. <strong>C\u00e1c \u0111i\u1ec3m m\u1edbi, gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m &amp; c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/nhung-diem-thay-doi-cua-thong-tu-99-2025-tt-btc-so-voi-thong-tu-200-2014-tt-btc\/\" target=\"_blank\" rel=\"noopener\">1. Nh\u1eefng \u0111i\u1ec3m thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC so v\u1edbi Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/p>\n<p><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/phan-mem-misa-asp-dap-ung-quy-dinh-moi-theo-thong-tu-99-2025-tt-btc\/\" target=\"_blank\" rel=\"noopener\">2. Ph\u1ea7n m\u1ec1m MISA ASP \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh m\u1edbi theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/p>\n<p><a href=\"https:\/\/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\/\" target=\"_blank\" rel=\"noopener\">3. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/p>\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":[3283],"ht-kb-tag":[],"class_list":["post-39741","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-5-tinh-nang-moi"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39741","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=39741"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39741\/revisions"}],"predecessor-version":[{"id":56155,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39741\/revisions\/56155"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=39741"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=39741"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=39741"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}