{"id":56009,"date":"2026-01-06T14:52:39","date_gmt":"2026-01-06T07:52:39","guid":{"rendered":"\/accounting\/?post_type=ht_kb&#038;p=56009"},"modified":"2026-04-22T11:21:54","modified_gmt":"2026-04-22T04:21:54","slug":"huong-dan-cap-nhat-len-thong-tu-99-2025-tt-btc","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/huong-dan-cap-nhat-len-thong-tu-99-2025-tt-btc\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p c\u1eadp nh\u1eadt t\u1eeb th\u00f4ng t\u01b0 200\/2014\/TT-BTC l\u00ean th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/youtu.be\/AF9E6qIRQcA\" alt=\"\" \/><\/p>\n<p><iframe src=\"\/\/www.youtube.com\/embed\/AF9E6qIRQcA\" 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<\/strong>: H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p c\u1eadp nh\u1eadt d\u1eef li\u1ec7u t\u1eeb th\u00f4ng t\u01b0 200\/2014\/TT-BTC l\u00ean th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ec3 \u0111\u00e1p \u1ee9ng theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong>: C\u00e1c \u0111\u01a1n v\u1ecb <strong>\u0111ang s\u1eed d\u1ee5ng TT200\/2014\/TT-BTC,\u00a0<\/strong>\u0111\u00e3 ho\u00e0n th\u00e0nh quy\u1ebft to\u00e1n n\u0103m 2025 theo Th\u00f4ng t\u01b0 200 v\u00e0 c\u1ea7n chu\u1ea9n b\u1ecb s\u1ed5 s\u00e1ch cho n\u0103m 2026 theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n<p><strong>\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng TT200\/2014\/TT-BTC:<\/strong> Trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a quy\u1ebft to\u00e1n xong n\u0103m 2025, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c h\u1ea1ch to\u00e1n tr\u00ean d\u1eef li\u1ec7u 2025. Sau khi quy\u1ebft to\u00e1n xong cho n\u0103m 2025, \u0111\u01a1n v\u1ecb s\u1ebd th\u1ef1c hi\u1ec7n t\u00e1ch d\u1eef di\u1ec7u n\u0103m 2026 v\u00e0 c\u1eadp nh\u1eadt d\u1eef li\u1ec7u n\u0103m 2026 l\u00ean TT99\/2025\/TT-BTC.<br \/>\n(Xem h\u01b0\u1edbng d\u1eabn <strong>th\u00eam d\u1eef li\u1ec7u t\u1eeb d\u1eef li\u1ec7u n\u0103m tr\u01b0\u1edbc<\/strong> <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/them-du-lieu-tu-nam-truoc\/\" target=\"_blank\" rel=\"noopener\"><strong>T\u1ea0I \u0110\u00c2Y<\/strong>.)<\/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. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>T\u1eeb ng\u00e0y 01\/01\/2026, th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thay th\u1ebf th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Do \u0111\u00f3, sau khi <strong>ch\u1ed1t xong s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m 2025 <\/strong>n\u1ebfu ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn Th\u00eam m\u1edbi d\u1eef li\u1ec7u 2026 t\u1eeb d\u1eef li\u1ec7u 2025 th\u00ec b\u1ed9 d\u1eef li\u1ec7u 2026 v\u1eabn \u0111ang \u00e1p d\u1ee5ng theo th\u00f4ng t\u01b0 200.<\/p>\n<ul>\n<li>V\u00ec v\u1eady, c\u1ea7n\u00a0<strong>chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u l\u00ean TT 99<\/strong>\u00a0\u0111\u1ec3 c\u00e1c ph\u00e1t sinh \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n sang\u00a0<strong>t\u00e0i kho\u1ea3n<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh m\u1edbi.<\/li>\n<\/ul>\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n, ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung ch\u1ee9c n\u0103ng &#8220;<strong>Chuy\u1ec3n d\u1eef li\u1ec7u l\u00ean Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong>&#8221; k\u00e8m theo h\u01b0\u1edbng d\u1eabn chi ti\u1ebft:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56017\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/1.png\" alt=\"\" width=\"1233\" height=\"694\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/1.png 1233w, \/accounting\/wp-content\/uploads\/2026\/01\/1-768x432.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/1-50x28.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/1-60x34.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/1-100x56.png 100w\" sizes=\"(max-width: 1233px) 100vw, 1233px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ea1i \u0111\u00e2y, ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/li>\n<\/ul>\n<h5>B\u01b0\u1edbc 1: Ch\u1ecdn d\u1eef li\u1ec7u c\u1ea7n chuy\u1ec3n l\u00ean th\u00f4ng t\u01b0 m\u1edbi<\/h5>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Nh\u1ea5n v\u00e0o t\u00ean d\u1eef li\u1ec7u k\u1ebf to\u00e1n hi\u1ec7n b\u00ean c\u1ea1nh t\u00ean c\u00f4ng ty, khi \u0111\u00f3 ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb ra giao di\u1ec7n c\u1ee7a to\u00e0n b\u1ed9 d\u1eef li\u1ec7u m\u00e0 c\u00f4ng ty \u0111ang c\u00f3.<\/li>\n<li>Khi ch\u1ecdn &#8220;Chuy\u1ec3n d\u1eef li\u1ec7u l\u00ean Th\u00f4ng t\u01b0 99\/2025\/TT-BTC&#8221;, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ea3i l\u00ean giao di\u1ec7n <strong>Chuy\u1ec3n d\u1eef li\u1ec7u l\u00ean Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, <\/strong>b\u1ea5m<strong> Ti\u1ebfp theo\u00a0<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56025\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/2.png\" alt=\"\" width=\"1522\" height=\"937\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/2.png 1522w, \/accounting\/wp-content\/uploads\/2026\/01\/2-768x473.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/2-50x31.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/2-60x37.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/2-100x62.png 100w\" sizes=\"(max-width: 1522px) 100vw, 1522px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ea3i l\u00ean danh s\u00e1ch c\u00e1c b\u1ed9 d\u1eef li\u1ec7u theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00f4ng t\u01b0 200 \u0111\u1ec3 ng\u01b0\u1eddi d\u00f9ng l\u1ef1a ch\u1ecdn:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56047\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/4.png\" alt=\"\" width=\"1232\" height=\"692\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/4.png 1232w, \/accounting\/wp-content\/uploads\/2026\/01\/4-768x431.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/4-50x28.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/4-60x34.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/4-100x56.png 100w\" sizes=\"(max-width: 1232px) 100vw, 1232px\" \/><\/p>\n<h5>B\u01b0\u1edbc 2: Gh\u00e9p t\u00e0i kho\u1ea3n<\/h5>\n<ul>\n<li>Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n gh\u00e9p t\u00e0i kho\u1ea3n tr\u00ean d\u1eef li\u1ec7u hi\u1ec7n t\u1ea1i sang t\u00e0i kho\u1ea3n m\u1edbi t\u01b0\u01a1ng \u1ee9ng c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ec3 h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n \u0111\u1ed5i c\u00e1c ph\u00e1t sinh sang t\u00e0i kho\u1ea3n m\u1edbi.<\/li>\n<li>V\u1edbi c\u00e1c\u00a0t\u00e0i kho\u1ea3n theo TT 200<strong>\u00a0kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c \u1edf\u00a0TT 99<\/strong>\u00a0(chi ti\u1ebft c\u1ee7a:\u00a0111, 112, 113, 121, 153, 155, 156, 211, 212, 213, 334, 3431, 413, 511, 521), ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung t\u00f9y ch\u1ecdn\u00a0<strong>Gi\u1eef nguy\u00ean c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2, c\u1ea5p 3\u2026<\/strong> nh\u01b0 d\u1eef li\u1ec7u c\u0169 \u0111\u1ec3 ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn <strong>gi\u1eef<\/strong>\u00a0ho\u1eb7c\u00a0<strong>x\u00f3a<\/strong>\u00a0c\u00e1c t\u00e0i kho\u1ea3n b\u1ecb b\u1ecf theo\u00a0TT 99, v\u00e0 v\u1eabn\u00a0<strong>chuy\u1ec3n ph\u00e1t sinh<\/strong>\u00a0sang c\u00e1c t\u00e0i kho\u1ea3n\u00a0<strong>\u0111\u01b0\u1ee3c gh\u00e9p t\u01b0\u01a1ng \u1ee9ng<\/strong>.<br \/>\n<strong>&#8211; N\u1ebfu t\u00edch ch\u1ecdn<\/strong> : Ch\u01b0\u01a1ng tr\u00ecnh m\u1edf t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng cho c\u00e1c t\u00e0i kho\u1ea3n b\u1ecb b\u1ecf v\u00e0 chuy\u1ec3n ph\u00e1t sinh v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00e3 m\u1edf.<br \/>\n<strong>&#8211; N\u1ebfu kh\u00f4ng t\u00edch ch\u1ecdn: <\/strong>Ch\u01b0\u01a1ng tr\u00ecnh x\u00f3a c\u00e1c t\u00e0i kho\u1ea3n b\u1ecb b\u1ecf v\u00e0 chuy\u1ec3n ph\u00e1t sinh v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n gh\u00e9p t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em><strong>V\u00ed d\u1ee5:\u00a0<\/strong>Th\u00f4ng t\u01b0 m\u1edbi b\u1ecf c\u00e1c TK chi ti\u1ebft c\u1ee7a TK111:<br \/>\n&#8211; <\/em><em>N\u1ebfu t\u00edch ch\u1ecdn th\u00ec T\u1ef1 \u0111\u1ed9ng m\u1edf TK chi ti\u1ebft c\u1ee7a TK111 bao g\u1ed3m: 1111, 1112, 1113<br \/>\n<\/em><em>&#8211; N\u1ebfu kh\u00f4ng t\u00edch ch\u1ecdn th\u00ec x\u00f3a v\u00e0 chuy\u1ec3n h\u1ebft ph\u00e1t sinh c\u1ee7a TK1111, 1112, 1113 v\u00e0o TK111.<\/em><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56129\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/6.png\" alt=\"\" width=\"1233\" height=\"696\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/6.png 1233w, \/accounting\/wp-content\/uploads\/2026\/01\/6-768x434.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/6-50x28.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/6-60x34.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/6-100x56.png 100w\" sizes=\"(max-width: 1233px) 100vw, 1233px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/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":[3601],"ht-kb-tag":[],"class_list":["post-56009","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r82-phat-hanh-ngay-07-03-2026"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/56009","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=56009"}],"version-history":[{"count":5,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/56009\/revisions"}],"predecessor-version":[{"id":59413,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/56009\/revisions\/59413"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=56009"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=56009"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=56009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}