{"id":39903,"date":"2025-11-24T17:07:16","date_gmt":"2025-11-24T10:07:16","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=39903"},"modified":"2026-01-12T11:55:44","modified_gmt":"2026-01-12T04:55:44","slug":"tao-du-lieu-moi-theo-thong-tu-99-2025-tt-btc-de-hach-toan-cho-nam-2026","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/tao-du-lieu-moi-theo-thong-tu-99-2025-tt-btc-de-hach-toan-cho-nam-2026\/","title":{"rendered":"T\u1ea1o d\u1eef li\u1ec7u m\u1edbi theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ec3 h\u1ea1ch to\u00e1n cho n\u0103m t\u1eeb 2026 tr\u1edf \u0111i"},"content":{"rendered":"

MISA khuy\u1ebfn ngh\u1ecb Qu\u00fd 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 th\u00e0nh BCTC n\u0103m 2025, Qu\u00fd Kh\u00e1ch h\u00e0ng t\u00e1ch d\u1eef li\u1ec7u n\u0103m 2026<\/strong><\/a> v\u00e0 c\u1eadp nh\u1eadt l\u00ean TT99 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o k\u1ebf th\u1eeba s\u1ed1 d\u01b0 ch\u00ednh x\u00e1c (T\u00ednh n\u0103ng d\u1ef1 ki\u1ebfn c\u00f3 trong th\u00e1ng 02\/2026)<\/span><\/p>\n

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1. T\u1ed5ng quan<\/h3>\n

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M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u1ea1o d\u1eef li\u1ec7u m\u1edbi tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ec3 h\u1ea1ch to\u00e1n cho n\u0103m t\u1eeb 2026 tr\u1edf \u0111i.<\/p>\n

N\u1ed9i dung:<\/strong><\/p>\n

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  • Thi\u1ebft l\u1eadp ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, n\u0103m t\u00e0i ch\u00ednh, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT.<\/li>\n
  • C\u1ea5u h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed meInvoice.<\/li>\n
  • H\u01b0\u1edbng d\u1eabn t\u1eebng b\u01b0\u1edbc thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng Th\u00f4ng t\u01b0 200 v\u00e0 chuy\u1ec3n \u0111\u1ed5i qua t\u1eeb n\u0103m 2026<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n

    <\/div>

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    <\/div><\/div>\n
    <\/span><\/p>\n

    B\u01b0\u1edbc 1. Tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n, ch\u1ecdn Th\u00eam d\u1eef li\u1ec7u<\/h4>\n

    <\/div>

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    \"\"<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    B\u01b0\u1edbc 2. Ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/h4>\n

    <\/div>

    \n

    T\u1ea1i giao di\u1ec7n thi\u1ebft l\u1eadp d\u1eef li\u1ec7u m\u1edbi, ch\u1ecdn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: Th\u00f4ng t\u01b0 99\/2025\/TT-BTC – Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/strong><\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    B\u01b0\u1edbc 3. Khai b\u00e1o N\u0103m t\u00e0i ch\u00ednh, ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u<\/h4>\n

    <\/div>

    \n
      \n
    • Nh\u1eefng l\u01b0u \u00fd khi ch\u1ecdn n\u0103m t\u00e0i ch\u00ednh<\/strong>:\n
        \n
      • C\u00f3 th\u1ec3 ch\u1ecdn th\u00eam n\u0103m t\u00e0i ch\u00ednh b\u1ea5t k\u1ef3. S\u1ed1 n\u0103m t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u01b0\u1ee3c ch\u1ecdn\u00a0 (kh\u00f4ng bao g\u1ed3m n\u0103m t\u00e0i ch\u00ednh thu\u1ed9c n\u0103m thu\u1ed9c \u201cNg\u00e0y b\u1eaft \u0111\u1ea7u\u201d tr\u00ean License) kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 n\u0103m \u0111\u00e3 mua.<\/li>\n
      • S\u1ed1 n\u0103m t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00e9p ch\u1ecdn l\u00e0 s\u1ed1 n\u0103m \u0111\u00e3 mua v\u00e0 s\u1ebd ph\u1ea3i t\u00ednh tr\u00ean t\u1ea5t c\u1ea3 b\u1ed9 d\u1eef li\u1ec7u \u0111\u00e3 t\u1ea1o v\u00e0 b\u1ed9 d\u1eef li\u1ec7u \u0111ang t\u1ea1o.<\/li>\n<\/ul>\n<\/li>\n
      • V\u00ed d\u1ee5:<\/strong>\n
          \n
        • Ng\u00e0y 01\/10\/2023 kh\u00e1ch h\u00e0ng mua g\u00f3i s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n 2 n\u0103m th\u00ec H\u1ea1n s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m l\u00e0 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/09\/2025.\n
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          • T\u1ea1i m\u1ee5c n\u0103m t\u00e0i ch\u00ednh kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c ch\u1ecdn n\u0103m \u0111\u1eb7t mua l\u00e0 n\u0103m 2023. \u0110\u1ed3ng th\u1eddi c\u0169ng ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ecdn th\u00eam t\u1ed1i \u0111a l\u00e0 2 n\u0103m b\u1ea5t k\u1ef3 (ch\u1ecdn n\u0103m n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c), t\u1ea1i \u0111\u00e2y v\u00ed d\u1ee5 ch\u1ecdn 2 n\u0103m l\u00e0 2024, 2025.<\/li>\n<\/ul>\n<\/li>\n
          • Ng\u00e0y 01\/09\/2025, kh\u00e1ch h\u00e0ng gia h\u1ea1n g\u00f3i s\u1ea3n ph\u1ea9m th\u00eam 1 n\u0103m n\u1eefa th\u00ec h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/09\/2026.\n
              \n
            • T\u1ea1i m\u1ee5c n\u0103m t\u00e0i ch\u00ednh, kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c ch\u1ecdn n\u0103m \u0111\u1eb7t mua l\u00e0 n\u0103m 2023.<\/li>\n
            • S\u1ed1 n\u0103m t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ch\u1ecdn sau khi gia h\u1ea1n t\u1ed1i \u0111a l\u00e0 3 n\u0103m b\u1ea5t k\u1ef3 (2 n\u0103m l\u00fac mua m\u1edbi + 1 n\u0103m khi gia h\u1ea1n). T\u1ee9c l\u00e0 n\u1ebfu l\u00fac mua m\u1edbi kh\u00e1ch h\u00e0ng ch\u1ecdn 2 n\u0103m l\u00e0 2024, 2025 th\u00ec KH c\u00f3 th\u1ec3 ch\u1ecdn th\u00eam 1 n\u0103m n\u1eefa l\u00e0 2022 ho\u1eb7c 2026,\u2026 t\u00f9y theo nhu c\u1ea7u h\u1ea1ch to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n<\/ul>\n<\/li>\n
            • Ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u<\/strong>: Ng\u00e0y b\u1eaft \u0111\u1ea7u hi\u1ec7u l\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 01\/01\/2026. Do \u0111\u00f3, Anh\/Ch\u1ecb c\u00f3 th\u1ec3 kh\u1edfi t\u1ea1o d\u1eef li\u1ec7u v\u1edbi ng\u00e0y b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/10\/2025.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
              <\/span><\/p>\n

              B\u01b0\u1edbc 4: Ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho<\/h4>\n

              <\/div>

              \n
                \n
              • Th\u00f4ng t\u01b0 99\/2025\/TT-BTC <\/strong>\u00a0t\u1ea1o nhi\u1ec1u thu\u1eadn l\u1ee3i v\u00e0 linh ho\u1ea1t h\u01a1n, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a v\u00e0 d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng th\u1ef1c ti\u1ec5n, \u0111\u1eb7c bi\u1ec7t khi c\u00f3 nhi\u1ec1u nh\u00f3m h\u00e0ng kh\u00e1c bi\u1ec7t r\u00f5 v\u1ec1 \u0111\u1eb7c th\u00f9.<\/li>\n
              • Theo th\u00f4ng t\u01b0 99, Anh\/Ch\u1ecb c\u00f3 th\u1ec3 ch\u1ecdn 1 trong 2 nguy\u00ean t\u1eafc t\u00ednh gi\u00e1 xu\u1ea5t kho sau \u0111\u00e2y:<\/li>\n<\/ul>\n

                \"\"<\/p>\n

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                  • T\u1ea5t c\u1ea3 v\u1eadt t\u01b0 s\u1eed d\u1ee5ng chung m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1: <\/strong>N\u00ean \u00e1p d\u1ee5ng khi \u0111\u01a1n v\u1ecb kinh doanh c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng \u0111\u1ed3ng, quy tr\u00ecnh qu\u1ea3n l\u00fd kho \u0111\u01a1n gi\u1ea3n v\u00e0 mu\u1ed1n th\u1ed1ng nh\u1ea5t m\u1ed9t c\u00e1ch t\u00ednh cho to\u00e0n b\u1ed9 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u1ec3 d\u1ec5 qu\u1ea3n l\u00fd, \u0111\u1ed1i chi\u1ebfu. L\u1ef1a ch\u1ecdn n\u00e0y gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n tr\u00ean to\u00e0n h\u1ec7 th\u1ed1ng.\n
                      \n
                    • V\u1edbi nguy\u00ean t\u1eafc t\u00ednh gi\u00e1 n\u00e0y, Anh\/Ch\u1ecb c\u1ea7n ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 \u0111\u1ec3 \u00e1p d\u1ee5ng chung:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                      \"\"<\/p>\n

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                            • B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3: <\/strong>Gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng xu\u1ea5t kho \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng m\u1ed9t gi\u00e1 \u0111\u01a1n v\u1ecb b\u00ecnh qu\u00e2n duy nh\u1ea5t v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n (th\u00e1ng\/qu\u00fd), ph\u00f9 h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 \u00edt bi\u1ebfn \u0111\u1ed9ng v\u1ec1 gi\u00e1 c\u1ea3 nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a.<\/li>\n
                            • B\u00ecnh qu\u00e2n t\u1ee9c th\u1eddi: <\/strong>Gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i ngay sau m\u1ed7i l\u1ea7n nh\u1eadp h\u00e0ng. Gi\u00e1 xu\u1ea5t kho s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo \u0111\u01a1n gi\u00e1 b\u00ecnh qu\u00e2n t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb c\u1ea7n c\u1eadp nh\u1eadt gi\u00e1 v\u1ed1n v\u00e0 l\u1ee3i nhu\u1eadn m\u1ed9t c\u00e1ch li\u00ean t\u1ee5c, th\u01b0\u1eddng xuy\u00ean.<\/li>\n
                            • Gi\u00e1 \u0111\u00edch danh<\/strong>: Xu\u1ea5t kho m\u1eb7t h\u00e0ng n\u00e0o th\u00ec l\u1ea5y\u00a0\u0111\u00fang gi\u00e1 nh\u1eadp c\u1ee7a ch\u00ednh m\u1eb7t h\u00e0ng \u0111\u00f3<\/strong> \u0111\u1ec3 ghi nh\u1eadn gi\u00e1 v\u1ed1n. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb\u00a0kinh doanh c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, c\u00f3 th\u1ec3 nh\u1eadn di\u1ec7n v\u00e0 theo d\u00f5i ri\u00eang bi\u1ec7t<\/strong>\u00a0(v\u00ed d\u1ee5: \u00f4 t\u00f4 theo s\u1ed1 khung s\u1ed1 m\u00e1y, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, trang s\u1ee9c c\u00f3 m\u00e3 s\u1ed1 ri\u00eang, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb).<\/em><\/li>\n
                            • Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc (FIFO)<\/strong>: H\u00e0ng h\u00f3a\/v\u1eadt t\u01b0 n\u00e0o nh\u1eadp v\u00e0o kho tr\u01b0\u1edbc th\u00ec s\u1ebd \u0111\u01b0\u1ee3c xu\u1ea5t ra tr\u01b0\u1edbc<\/strong>. Gi\u00e1 v\u1ed1n h\u00e0ng xu\u1ea5t kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 c\u1ee7a l\u00f4 h\u00e0ng nh\u1eadp kho s\u1edbm nh\u1ea5t. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb\u00a0kinh doanh c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng\u00a0(th\u1ef1c ph\u1ea9m, d\u01b0\u1ee3c ph\u1ea9m) ho\u1eb7c c\u00e1c s\u1ea3n ph\u1ea9m c\u1ea7n quay v\u00f2ng nhanh \u0111\u1ec3 tr\u00e1nh l\u1ed7i th\u1eddi (c\u00f4ng ngh\u1ec7).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
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                                • C\u00e1c v\u1eadt t\u01b0 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 kh\u00e1c nhau<\/strong>: N\u00ean \u00e1p d\u1ee5ng khi \u0111\u01a1n v\u1ecb kinh doanh \u0111a d\u1ea1ng c\u00e1c lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a v\u1edbi \u0111\u1eb7c th\u00f9 kh\u00e1c nhau. L\u1ef1a ch\u1ecdn n\u00e0y gi\u00fap ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c nh\u1ea5t cho t\u1eebng nh\u00f3m v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u1eb7c th\u00f9.
                                  \nV\u00ed d\u1ee5:<\/strong> m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng c\u1ea7n theo d\u00f5i gi\u00e1 \u0111\u00edch danh (nh\u01b0 m\u00e1y m\u00f3c c\u00f3 s\u1ed1 serial), trong khi c\u00e1c m\u1eb7t h\u00e0ng kh\u00e1c (nh\u01b0 v\u0103n ph\u00f2ng ph\u1ea9m) ch\u1ec9 c\u1ea7n t\u00ednh gi\u00e1 b\u00ecnh qu\u00e2n.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
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                                      • Khi l\u1ef1a ch\u1ecdn nguy\u00ean t\u1eafc t\u00ednh gi\u00e1 n\u00e0y, Anh\/Ch\u1ecb c\u1ea7n thi\u1ebft l\u1eadp ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 ng\u1ea7m \u0111\u1ecbnh khi khai b\u00e1o v\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                        \"\"<\/p>\n<\/div><\/div>\n

                                        <\/span><\/p>\n

                                        B\u01b0\u1edbc 5: Ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<\/h4>\n

                                        <\/div>

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                                        • Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong>:\n
                                            \n
                                          • \u00c1p d\u1ee5ng cho doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n<\/strong>\u00a0theo quy \u0111\u1ecbnh.<\/li>\n
                                          • Doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean<\/strong>\u00a0t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u1ea3i s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n ho\u1eb7c c\u00f3 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a Ch\u00ednh ph\u1ee7.<\/li>\n
                                          • \u0110\u01a1n v\u1ecb\u00a0t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd<\/strong>\u00a0n\u1ebfu ch\u01b0a \u0111\u1ea1t doanh thu 1 t\u1ef7 nh\u01b0ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n c\u0169ng \u0111\u01b0\u1ee3c x\u00e9t duy\u1ec7t<\/li>\n<\/ul>\n<\/li>\n
                                          • Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/strong>:\n
                                              \n
                                            • \n
                                                \n
                                              • \u00c1p d\u1ee5ng cho doanh nghi\u1ec7p\u00a0ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n<\/strong>\u00a0(quy m\u00f4 nh\u1ecf, h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb ch\u01b0a \u0111\u1ea7y \u0111\u1ee7).<\/li>\n
                                              • \u00c1p d\u1ee5ng khi doanh thu\u00a0d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/strong>\u00a0v\u00e0 kh\u00f4ng \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/li>\n
                                              • M\u1ed9t s\u1ed1 lo\u1ea1i h\u00ecnh, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c chuy\u00ean ng\u00e0nh\u2026 c\u0169ng s\u1ebd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
                                                <\/span><\/p>\n

                                                B\u01b0\u1edbc 6: Khai b\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n meInvoice<\/h4>\n

                                                <\/div>

                                                \n

                                                T\u00edch ch\u1ecdn\u00a0C\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed meInvoice.vn<\/strong>\u00a0n\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng meInvoice \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng meInvoice th\u00ec t\u00edch ch\u1ecdn\u00a0Kh\u00f4ng<\/strong>.<\/p>\n<\/div><\/div>\n

                                                <\/span><\/p>\n

                                                B\u01b0\u1edbc 7: Nh\u1ea5n Th\u00eam d\u1eef li\u1ec7u \u0111\u1ec3 ho\u00e0n th\u00e0nh<\/h4>\n

                                                <\/div>

                                                \n
                                                  \n
                                                • Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb h\u1ed9p tho\u1ea1i th\u00f4ng b\u00e1o nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/li>\n<\/ul>\n

                                                  \"\"<\/p>\n

                                                    \n
                                                  • \n
                                                      \n
                                                    • Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026), h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u00e3 l\u01b0\u1ee3c b\u1ecf c\u00e1c ti\u1ec3u kho\u1ea3n c\u1ee7a t\u00e0i kho\u1ea3n 211, 213, 511, 521<\/li>\n
                                                    • Tuy nhi\u00ean, Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1eabn y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u chi ti\u1ebft li\u00ean quan c\u00e1c n\u1ed9i dung tr\u00ean.
                                                      \nV\u00ec v\u1eady, MISA khuy\u1ebfn ngh\u1ecb Anh\/Ch\u1ecb m\u1edf ti\u1ec3u kho\u1ea3n chi ti\u1ebft cho c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean \u0111\u1ec3 h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean Thuy\u1ebft minh BCTC theo \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh.<\/span><\/strong><\/li>\n
                                                    • Do \u0111\u00f3, Ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p Anh\/Ch\u1ecb ch\u1ecdn c\u00e1ch x\u1eed l\u00fd cho c\u00e1c t\u00e0i kho\u1ea3n 211, 213, 511, 521:\n
                                                        \n
                                                      • \n
                                                          \n
                                                        • C\u00f3 m\u1edf ti\u1ec3u kho\u1ea3n (khuy\u1ebfn ngh\u1ecb): <\/b>Khi m\u1edf ti\u1ec3u kho\u1ea3n chi ti\u1ebft, \u0111\u01a1n v\u1ecb c\u1ea7n ban h\u00e0nh Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n (ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u00e0 l\u1eefu tr\u1eef n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC).<\/li>\n
                                                        • Kh\u00f4ng m\u1edf ti\u1ec3u kho\u1ea3n<\/strong>: \u0110\u01a1n v\u1ecb c\u1ea7n t\u1ef1 thuy\u1ebft minh chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n
                                                        • Nh\u1ea5n Ti\u1ebfp t\u1ee5c<\/strong>, d\u1eef li\u1ec7u k\u1ebf to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o d\u1ef1a tr\u00ean nh\u1eefng thi\u1ebft l\u1eadp v\u00e0 th\u00f4ng tin v\u1eeba khai b\u00e1o.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

                                                          MISA khuy\u1ebfn ngh\u1ecb Qu\u00fd 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 th\u00e0nh BCTC n\u0103m 2025, Qu\u00fd Kh\u00e1ch h\u00e0ng t\u00e1ch d\u1eef li\u1ec7u n\u0103m 2026 v\u00e0 c\u1eadp nh\u1eadt l\u00ean TT99 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o k\u1ebf th\u1eeba s\u1ed1 d\u01b0 ch\u00ednh x\u00e1c (T\u00ednh n\u0103ng…<\/p>\n","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-39903","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39903","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=39903"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39903\/revisions"}],"predecessor-version":[{"id":56253,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/39903\/revisions\/56253"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=39903"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=39903"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=39903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}