{"id":39749,"date":"2025-11-14T15:06:54","date_gmt":"2025-11-14T08:06:54","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=39749"},"modified":"2025-12-11T16:01:47","modified_gmt":"2025-12-11T09:01:47","slug":"nhung-diem-thay-doi-cua-thong-tu-99-2025-tt-btc-so-voi-thong-tu-200-2014-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/nhung-diem-thay-doi-cua-thong-tu-99-2025-tt-btc-so-voi-thong-tu-200-2014-tt-btc\/","title":{"rendered":"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"},"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><strong>M\u1ee5c \u0111\u00edch:<\/strong> T\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i quan tr\u1ecdng c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC so v\u1edbi Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, gi\u00fap doanh nghi\u1ec7p c\u1eadp nh\u1eadt ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, t\u1ed1i \u01b0u quy tr\u00ecnh v\u00e0 chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i l\u1edbn v\u1ec1 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n, ph\u1ea1m vi \u00e1p d\u1ee5ng, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7, t\u1ef7 gi\u00e1, qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9, ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, m\u1eabu bi\u1ec3u v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/li>\n<li>Ph\u00e2n t\u00edch c\u00e1c \u0111i\u1ec3m m\u1edbi, ph\u1ea1m vi \u00e1p d\u1ee5ng, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng v\u00e0 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p chu\u1ea9n b\u1ecb chuy\u1ec3n \u0111\u1ed5i.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n doanh nghi\u1ec7p, k\u1ebf to\u00e1n tr\u01b0\u1edfng, c\u00e1n b\u1ed9 t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/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><b>2. T\u1ed5ng h\u1ee3p c\u00e1c \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<\/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. H\u1ee3p nh\u1ea5t to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n k\u1ebf to\u00e1n c\u0169<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Theo \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, Th\u00f4ng t\u01b0 n\u00e0y ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026. \u0110\u00e1ng ch\u00fa \u00fd, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf \u0111\u1ed3ng lo\u1ea1t c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n doanh nghi\u1ec7p tr\u01b0\u1edbc \u0111\u00e2y, c\u1ee5 th\u1ec3:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC),<\/li>\n<li>Th\u00f4ng t\u01b0 75\/2015\/TT-BTC ng\u00e0y 18\/5\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 128<\/li>\n<li>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh,<\/li>\n<li>Th\u00f4ng t\u01b0 53\/2016\/TT-BTC ng\u00e0y 21\/3\/2016 v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<li>Th\u00f4ng t\u01b0 195\/2012\/TT-BTC ng\u00e0y 15\/11\/2012 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u n\u00e0y x\u00f3a b\u1ecf s\u1ef1 ch\u1ed3ng ch\u00e9o gi\u1eefa c\u00e1c v\u0103n b\u1ea3n, chu\u1ea9n h\u00f3a khung ph\u00e1p l\u00fd k\u1ebf to\u00e1n doanh nghi\u1ec7p, gi\u00fap vi\u1ec7c \u00e1p d\u1ee5ng tr\u1edf n\u00ean nh\u1ea5t qu\u00e1n v\u00e0 d\u1ec5 d\u00e0ng h\u01a1n.<\/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. M\u1edf r\u1ed9ng ph\u1ea1m vi v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Th\u00f4ng t\u01b0 m\u1edbi b\u1ed5 sung t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng.<\/strong> \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y, th\u00f4ng t\u01b0 s\u1ebd quy \u0111\u1ecbnh c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00f4ng \u0111\u1eb7c th\u00f9 nh\u01b0 h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng n\u1ee3. C\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh ng\u00e2n h\u00e0ng s\u1ebd ti\u1ebfp t\u1ee5c tu\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/11\/Untitled-1.png\" alt=\"\" width=\"1544\" height=\"947\" \/> <\/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. Thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 &amp; t\u1ef7 gi\u00e1<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7<\/strong><\/p>\n<p>Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, \u0110\u1ed3ng Vi\u1ec7t Nam (VND) l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ch\u00ednh th\u1ee9c d\u00f9ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ef7 tr\u1ecdng giao d\u1ecbch thu &#8211; chi ch\u1ee7 y\u1ebfu b\u1eb1ng ngo\u1ea1i t\u1ec7;<\/li>\n<li>\u1ea2nh h\u01b0\u1edfng ch\u00ednh \u0111\u1ebfn gi\u00e1 b\u00e1n, chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 ngu\u1ed3n v\u1ed1n;<\/li>\n<li>C\u00f3 kh\u1ea3 n\u0103ng ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p>Sau khi l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i, tr\u1eeb khi c\u00f3 bi\u1ebfn \u0111\u1ed9ng l\u1edbn, tr\u1ecdng y\u1ebfu v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<br \/>\n<strong>Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/strong><br \/>\nTr\u01b0\u1edbc \u0111\u00e2y, TT200\/2014\/TT-BTC quy \u0111\u1ecbnh c\u00e1c t\u1ef7 gi\u00e1 khi ghi nh\u1eadn mua\/b\u00e1n kh\u00e1c nhau, g\u00e2y ph\u1ee9c t\u1ea1p trong h\u1ea1ch to\u00e1n. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u00e3 c\u00f3 s\u1ef1 l\u00e0m r\u00f5 v\u00e0 linh ho\u1ea1t h\u01a1n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf v\u00e0 t\u1ef7 gi\u00e1 chuy\u1ec3n \u0111\u1ed5i:<\/p>\n<ul>\n<li><strong>T\u1ef7 gi\u00e1 Giao d\u1ecbch Th\u1ef1c t\u1ebf theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (\u00c1p d\u1ee5ng cho giao d\u1ecbch trong k\u1ef3)<\/strong>: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch ho\u1eb7c t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 (ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 +\/-1% so v\u1edbi t\u1ef7 gi\u00e1 trung b\u00ecnh).<\/li>\n<li><strong>T\u1ef7 gi\u00e1 Chuy\u1ec3n \u0111\u1ed5i \u0110\u01a1n v\u1ecb Ti\u1ec1n t\u1ec7<\/strong>: Khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 theo t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i ng\u00e0y thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7.<\/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. B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n tr\u1ecb v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>C\u0103n c\u1ee9 theo <strong>\u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh<\/strong>:<\/p>\n<p>M\u1ecdi giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh trong doanh nghi\u1ec7p ph\u1ea3i:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ph\u00e1p lu\u1eadt, c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch li\u00ean quan;<\/li>\n<li>\u0110\u01b0\u1ee3c ki\u1ec3m so\u00e1t, gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd trong to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh t\u1ea1o l\u1eadp \u2013 th\u1ef1c hi\u1ec7n \u2013 ghi nh\u1eadn.<\/li>\n<\/ul>\n<p>Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ef1 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;<\/li>\n<li>Ph\u00e2n \u0111\u1ecbnh r\u00f5 quy\u1ec1n, ngh\u0129a v\u1ee5, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn, c\u00e1 nh\u00e2n li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t giao d\u1ecbch k\u1ebf to\u00e1n;<\/li>\n<li>X\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ed9c l\u1eadp, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n<p>\u0110\u00e2y l\u00e0 b\u01b0\u1edbc ti\u1ebfn l\u1edbn v\u1ec1 \u201cchuy\u1ec3n giao quy\u1ec1n t\u1ef1 qu\u1ea3n l\u00fd\u201d cho doanh nghi\u1ec7p \u2013 g\u1eafn quy\u1ec1n t\u1ef1 ch\u1ee7 k\u1ebf to\u00e1n v\u1edbi tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh ph\u00e1p l\u00fd r\u00f5 r\u00e0ng.<\/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. \u0110i\u1ec3m m\u1edbi v\u1ec1 ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC mang \u0111\u1ebfn nhi\u1ec1u \u0111i\u1ec3m \u0111\u1ed5i m\u1edbi v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u01b0\u1edbng \u0111\u1ebfn t\u0103ng c\u01b0\u1eddng quy\u1ec1n t\u1ef1 ch\u1ee7 cho doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 theo Lu\u1eadt K\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li><strong>T\u1ef1 ch\u1ee7 thi\u1ebft K\u1ebf ch\u1ee9ng t\u1eeb &amp; s\u1ed5 s\u00e1ch<\/strong>: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng, thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh.<\/li>\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 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt k\u1ebf to\u00e1n, h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf. C\u00e1c quy t\u1eafc chi ti\u1ebft v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 c\u00e1ch th\u1ee9c k\u00fd (nh\u01b0 lo\u1ea1i m\u1ef1c, ch\u1eef vi\u1ebft) s\u1ebd tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh chung c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, thay v\u00ec b\u1ecb r\u00e0ng bu\u1ed9c b\u1edfi c\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft c\u1ee9ng nh\u1eafc trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/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>2.6. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li>\u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh <strong style=\"font-family: inherit; font-size: inherit;\">\u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi t\u1ea1i Ph\u1ee5 l\u1ee5c II<\/strong><span style=\"font-family: inherit; font-size: inherit;\"> k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 99.<\/span><\/li>\n<li><strong>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ef1 thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n:<\/strong> \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i c\u0103n b\u1ea3n nh\u1ea5t c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, <strong>cho ph\u00e9p doanh nghi\u1ec7p t\u1ef1 ch\u1ee7 \u0111\u1ed9ng m\u1edf th\u00eam c\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9.<\/strong><br \/>\nVi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u00e2n lo\u1ea1i v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo n\u1ed9i dung kinh t\u1ebf, kh\u00f4ng tr\u00f9ng l\u1eb7p \u0111\u1ed1i t\u01b0\u1ee3ng, tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m thay \u0111\u1ed5i ho\u1eb7c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c ch\u1ec9 ti\u00eau, th\u00f4ng tin tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u00e3 <strong>b\u00e3i b\u1ecf<\/strong> v\u00e0 <strong>b\u1ed5 sung m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u1ea5p 1 v\u00e0 c\u1ea5p 2 m\u1edbi<\/strong> \u0111\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c h\u01a1n b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1, \u0111\u1eb7c bi\u1ec7t trong l\u0129nh v\u1ef1c <strong>n\u00f4ng nghi\u1ec7p, xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/11\/2025-11-13_16-17-55-1.png\" alt=\"\" width=\"1434\" height=\"810\" \/> <\/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>2.7. Thay \u0111\u1ed5i v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ed5i t\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. C\u00e1c th\u00e0nh ph\u1ea7n kh\u00e1c gi\u1eef nguy\u00ean: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 Thuy\u1ebft minh BCTC. (M\u1eabu bi\u1ec3u kh\u00e1c v\u1edbi TT200)<\/p>\n<ul style=\"list-style-type: disc;\">\n<li><strong>K\u1ef3 L\u1eadp B\u00e1o C\u00e1o<\/strong>: B\u1eaft bu\u1ed9c l\u1eadp BCTC n\u0103m. BCTC gi\u1eefa ni\u00ean \u0111\u1ed9 (qu\u00fd, b\u00e1n ni\u00ean) kh\u00f4ng b\u1eaft bu\u1ed9c theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c lu\u1eadt li\u00ean quan kh\u00e1c (v\u00ed d\u1ee5: Lu\u1eadt Ch\u1ee9ng kho\u00e1n).<\/li>\n<li><strong>BCTC C\u00f4ng Ty C\u00f3 Chi Nh\u00e1nh<\/strong>: BCTC c\u1ee7a c\u00f4ng ty b\u1eaft bu\u1ed9c ph\u1ea3i h\u1ee3p nh\u1ea5t c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (chi nh\u00e1nh \u0111\u1ed9c l\u1eadp v\u00e0 ph\u1ee5 thu\u1ed9c), y\u00eau c\u1ea7u b\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n n\u1ed9i b\u1ed9. Kh\u00f4ng c\u00f2n BCTC t\u1ed5ng h\u1ee3p ri\u00eang bi\u1ec7t.<\/li>\n<li>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00e0i kho\u1ea3n nh\u01b0ng BCTC ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang th\u00f4ng t\u01b0, ch\u1ec9 \u0111\u01b0\u1ee3c th\u00eam ch\u1ee9 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e3 quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> Ch\u1ec9 nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu m\u1edbi ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1. C\u00e1c s\u1ef1 ki\u1ec7n sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m thay \u0111\u1ed5i BCTC \u0111\u00e3 l\u1eadp.<\/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>2.8. Thay \u0111\u1ed5i m\u1eabu t\u1ea1i ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li><a href=\"https:\/\/asp.misa.vn\/wp-content\/uploads\/2025\/11\/Phuluc-1-danh-muc-bieu-mau-chung-tu-ke-toan.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Ph\u1ee5 l\u1ee5c 1:<\/strong> Danh m\u1ee5c v\u00e0 bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/a><\/li>\n<li><a href=\"https:\/\/asp.misa.vn\/wp-content\/uploads\/2025\/11\/phu-luc-II-danh-muc-tai-khoan-ke-toan.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Ph\u1ee5 l\u1ee5c 2:<\/strong> H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/a><\/li>\n<li><a href=\"https:\/\/asp.misa.vn\/wp-content\/uploads\/2025\/11\/Phu-luc-3-danh-muc-bieu-mau-so-ke-toan.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Ph\u1ee5 l\u1ee5c 3:<\/strong> Danh m\u1ee5c bi\u1ec3u m\u1eabu S\u1ed5 k\u1ebf to\u00e1n<\/a> (g\u1ed3m 42 m\u1eabu s\u1ed5. Tr\u01b0\u1edbc \u0111\u00e2y theo Th\u00f4ng t\u01b0 200 c\u00f3 45 s\u1ed5)<\/li>\n<li><a href=\"https:\/\/asp.misa.vn\/wp-content\/uploads\/2025\/11\/Phu-luc-4-bieu-mau-bao-cao-tai-chinh.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Ph\u1ee5 l\u1ee5c 4:<\/strong> Bi\u1ec3u m\u1eabu B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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>2.9. M\u1ed9t s\u1ed1 thay \u0111\u1ed5i nghi\u1ec7p v\u1ee5 \u0111\u00e1ng ch\u00fa \u00fd<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li><strong style=\"font-family: inherit; font-size: inherit;\">H\u00e0ng khuy\u1ebfn m\u1ea1i<\/strong><span style=\"font-family: inherit; font-size: inherit;\">: Th\u00f4ng t\u01b0 m\u1edbi quy \u0111\u1ecbnh khi b\u00e1n h\u00e0ng khuy\u1ebfn m\u1ea1i, doanh nghi\u1ec7p s\u1ebd ghi nh\u1eadn N\u1ee3 chi ph\u00ed\/C\u00f3 3331 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p), \u0111\u1ed3ng nh\u1ea5t v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 133.<\/span><\/li>\n<li><strong>T\u00ednh gi\u00e1 xu\u1ea5t kho linh ho\u1ea1t<\/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 c\u1ee5 th\u1ec3, thay v\u00ec ch\u1ec9 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p duy nh\u1ea5t cho to\u00e0n b\u1ed9.<\/li>\n<li><strong>\u00c1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed chu\u1ea9n (Standard Cost) trong t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong>: Th\u00f4ng t\u01b0 b\u1ed5 sung h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed chu\u1ea9n trong t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m cho c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t. Gi\u00fap doanh nghi\u1ec7p c\u00f3 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ee9c th\u00ec v\u00e0 kh\u00f4ng c\u1ea7n ch\u1edd ph\u00e2n b\u1ed5 chi ph\u00ed cu\u1ed1i k\u1ef3, h\u1ed7 tr\u1ee3 t\u00ednh to\u00e1n l\u00e3i l\u1ed7 nhanh ch\u00f3ng. Khi b\u00e1n h\u00e0ng s\u1ebd theo gi\u00e1 \u0111\u1ecbnh m\u1ee9c, sau n\u00e0y t\u00ednh l\u1ea1i gi\u00e1 s\u1ebd \u0111\u01b0a ph\u1ea7n ch\u00eanh v\u00e0o h\u00e0ng t\u1ed3n kho ho\u1eb7c gi\u00e1 v\u1ed1n.<\/li>\n<li><strong>B\u1ed5 sung nghi\u1ec7p v\u1ee5 Kh\u1ea5u tr\u1eeb thu\u1ebf TT\u0110B h\u00e0ng nh\u1eadp kh\u1ea9u:<\/strong> Th\u00f4ng t\u01b0 99\/2025\/TT-BTC b\u1ed5 sung t\u00e0i kho\u1ea3n <strong>1383 \u2013 Thu\u1ebf TT\u0110B h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong>. Theo \u0111\u00f3, \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng nh\u1eadp kh\u1ea9u ch\u1ecbu thu\u1ebf TT\u0110B, khi b\u00e1n ra s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf TT\u0110B h\u00e0ng nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n<\/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-39749","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39749","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=39749"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39749\/revisions"}],"predecessor-version":[{"id":51673,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39749\/revisions\/51673"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=39749"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=39749"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=39749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}