{"id":8320,"date":"2026-04-23T17:16:10","date_gmt":"2026-04-23T10:16:10","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8320"},"modified":"2026-04-23T17:16:10","modified_gmt":"2026-04-23T10:16:10","slug":"thong-tu-200-2014-tt-btc-con-hieu-luc-khong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-2014-tt-btc-con-hieu-luc-khong\/","title":{"rendered":"Th\u00f4ng t\u01b0 200\/2014\/TT-BT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Circular 200\/2014\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng? L\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p quan t\u00e2m khi b\u01b0\u1edbc sang n\u0103m 2026. Th\u1eddi \u0111i\u1ec3m <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">Circular 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c co hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026. B\u00e0i vi\u1ebft n\u00e0y c\u1eadp nh\u1eadt r\u00f5 l\u1ed9 tr\u00ecnh thay th\u1ebf, ch\u1ec9 ra ph\u1ea7n n\u00e0o c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f2n hi\u1ec7u l\u1ef1c v\u00e0 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n t\u1eeb n\u0103m 2026.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-2014-tt-btc-con-hieu-luc-khong\/#Thong_tu_2002014TT-BTC_con_hieu_luc_khong_tu_ngay_01012026\" >Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng t\u1eeb ng\u00e0y 01\/01\/2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-2014-tt-btc-con-hieu-luc-khong\/#Nhung_noi_dung_cua_Thong_tu_200_tiep_tuc_duoc_thuc_hien\" >Nh\u1eefng n\u1ed9i dung c\u1ee7a Th\u00f4ng t\u01b0 200 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-2014-tt-btc-con-hieu-luc-khong\/#Doi_tuong_va_dieu_kien_ap_dung_che_do_ke_toan_moi_tu_nam_2026\" >\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi t\u1eeb n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-2014-tt-btc-con-hieu-luc-khong\/#Nhung_diem_moi_%E2%80%9Cnong%E2%80%9D_nhat_tu_ngay_01012026\" >Nh\u1eefng \u0111i\u1ec3m m\u1edbi &#8220;n\u00f3ng&#8221; nh\u1ea5t t\u1eeb ng\u00e0y 01\/01\/2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-2014-tt-btc-con-hieu-luc-khong\/#Tu_do_hon_trong_viec_lua_chon_ngoai_te_lam_don_vi_tien_te_ke_toan\" >T\u1ef1 do h\u01a1n trong vi\u1ec7c l\u1ef1a ch\u1ecdn ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-2014-tt-btc-con-hieu-luc-khong\/#Quy_dinh_nghiem_ngat_ve_chuyen_doi_bao_cao_sang_VND\" >Quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t v\u1ec1 chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o sang VN\u0110<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-2014-tt-btc-con-hieu-luc-khong\/#Loi_khuyen_cho_ke_toan_va_doanh_nghiep\" >L\u1eddi khuy\u00ean cho k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-2014-tt-btc-con-hieu-luc-khong\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-2014-tt-btc-con-hieu-luc-khong\/#Cau_hoi_thuong_gap_ve_Thong_tu_200_va_Thong_tu_99\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 99<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-2014-tt-btc-con-hieu-luc-khong\/#Toi_co_the_lap_Bao_cao_tai_chinh_nam_2025_theo_Thong_tu_99_khong\" >T\u00f4i c\u00f3 th\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 theo Th\u00f4ng t\u01b0 99 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-2014-tt-btc-con-hieu-luc-khong\/#Doanh_nghiep_vua_va_nho_dang_ap_dung_Thong_tu_133_co_bat_buoc_chuyen_sang_Thong_tu_99_khong\" >Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 c\u00f3 b\u1eaft bu\u1ed9c chuy\u1ec3n sang Th\u00f4ng t\u01b0 99 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-2014-tt-btc-con-hieu-luc-khong\/#Khi_chuyen_doi_tu_Thong_tu_200_sang_Thong_tu_99_co_can_phai_danh_gia_lai_toan_bo_tai_san_khong\" >Khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99, c\u00f3 c\u1ea7n ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-200-2014-tt-btc-con-hieu-luc-khong\/#Thong_tu_200_con_hieu_luc_voi_mang_co_phan_hoa_den_khi_nao\" >Th\u00f4ng t\u01b0 200 c\u00f2n hi\u1ec7u l\u1ef1c v\u1edbi m\u1ea3ng c\u1ed5 ph\u1ea7n h\u00f3a \u0111\u1ebfn khi n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_2002014TT-BTC_con_hieu_luc_khong_tu_ngay_01012026\"><\/span><b>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng t\u1eeb ng\u00e0y 01\/01\/2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 200 s\u1ebd h\u1ebft hi\u1ec7u l\u1ef1c ph\u1ea7n l\u1edbn v\u00e0 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh 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. C\u1ee5 th\u1ec3, Th\u00f4ng t\u01b0 99 s\u1ebd thay th\u1ebf ho\u00e0n to\u00e0n c\u00e1c v\u0103n b\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC: H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 75\/2015\/TT-BTC: S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 200.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 53\/2016\/TT-BTC: S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 200.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 195\/2012\/TT-BTC: H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, \u0111\u1ed1i v\u1edbi k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025, k\u1ebf to\u00e1n v\u1eabn ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 200. Nh\u01b0ng t\u1eeb ni\u00ean \u0111\u1ed9 2026, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n sang \u00e1p d\u1ee5ng khung quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 99.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_noi_dung_cua_Thong_tu_200_tiep_tuc_duoc_thuc_hien\"><\/span><b>Nh\u1eefng n\u1ed9i dung c\u1ee7a Th\u00f4ng t\u01b0 200 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8323\" aria-describedby=\"caption-attachment-8323\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8323\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-noi-dung-cua-Thong-tu-200_2014_TT-BTC-tiep-tuc-duoc-thuc-hien.jpg\" alt=\"Nh\u1eefng n\u1ed9i dung c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-noi-dung-cua-Thong-tu-200_2014_TT-BTC-tiep-tuc-duoc-thuc-hien.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-noi-dung-cua-Thong-tu-200_2014_TT-BTC-tiep-tuc-duoc-thuc-hien-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-noi-dung-cua-Thong-tu-200_2014_TT-BTC-tiep-tuc-duoc-thuc-hien-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-noi-dung-cua-Thong-tu-200_2014_TT-BTC-tiep-tuc-duoc-thuc-hien-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-noi-dung-cua-Thong-tu-200_2014_TT-BTC-tiep-tuc-duoc-thuc-hien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8323\" class=\"wp-caption-text\">Nh\u1eefng n\u1ed9i dung c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 b\u1ecb thay th\u1ebf ph\u1ea7n l\u1edbn, nh\u01b0ng Th\u00f4ng t\u01b0 200 ch\u01b0a ho\u00e0n to\u00e0n bi\u1ebfn m\u1ea5t. C\u00f3 m\u1ed9t m\u1ea3ng n\u1ed9i dung \u0111\u1eb7c th\u00f9 v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c trong qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00f3 ch\u00ednh l\u00e0 c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc. C\u1ee5 th\u1ec3, c\u00e1c \u0111i\u1ec1u kho\u1ea3n sau \u0111\u00e2y c\u1ee7a Th\u00f4ng t\u01b0 200 v\u1eabn ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c cho \u0111\u1ebfn khi c\u00f3 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c thay th\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n t\u1ea1i \u0110i\u1ec1u 21 (kho\u1ea3n 3.11, 3.12); \u0110i\u1ec1u 35 (kho\u1ea3n 3.3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 38, 40, 45, 47, 54, 57, 62, 63, 67, 71, 74, 77, 92, 93, 94 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00e1c doanh nghi\u1ec7p \u0111ang trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu t\u1eeb Nh\u00e0 n\u01b0\u1edbc sang c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u1eabn c\u1ea7n soi chi\u1ebfu c\u00e1c d\u00f2ng nghi\u1ec7p v\u1ee5 n\u00e0y t\u1ea1i Th\u00f4ng t\u01b0 200 c\u0169.<\/span><\/p>\n<blockquote><p><b>Reference: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-200\/\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_va_dieu_kien_ap_dung_che_do_ke_toan_moi_tu_nam_2026\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi t\u1eeb n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8322\" aria-describedby=\"caption-attachment-8322\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8322\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-200_2014_TT-BTC-con-hieu-luc-khong-va-dieu-kien-ap-dung-che-do-ke-toan-moi-tu-nam-2026.jpg\" alt=\"Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi t\u1eeb n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-200_2014_TT-BTC-con-hieu-luc-khong-va-dieu-kien-ap-dung-che-do-ke-toan-moi-tu-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-200_2014_TT-BTC-con-hieu-luc-khong-va-dieu-kien-ap-dung-che-do-ke-toan-moi-tu-nam-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-200_2014_TT-BTC-con-hieu-luc-khong-va-dieu-kien-ap-dung-che-do-ke-toan-moi-tu-nam-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-200_2014_TT-BTC-con-hieu-luc-khong-va-dieu-kien-ap-dung-che-do-ke-toan-moi-tu-nam-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thong-tu-200_2014_TT-BTC-con-hieu-luc-khong-va-dieu-kien-ap-dung-che-do-ke-toan-moi-tu-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8322\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi t\u1eeb n\u0103m 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p Vi\u1ec7t Nam g\u1ea7n h\u01a1n v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c: C\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf (tr\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ri\u00eang do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng t\u1ef1 nguy\u1ec7n: Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SMEs), c\u00e1c c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 n\u1ebfu th\u1ea5y ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc chuy\u1ec3n \u0111\u1ed5i: Khi \u0111\u00e3 ch\u1ecdn \u00e1p d\u1ee5ng, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n \u00edt nh\u1ea5t trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m. N\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n gi\u1eefa c\u00e1c n\u0103m, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh v\u00e0 gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Reference:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/bang-can-doi-ke-toan-theo-thong-tu-99\/\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_%E2%80%9Cnong%E2%80%9D_nhat_tu_ngay_01012026\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m m\u1edbi &#8220;n\u00f3ng&#8221; nh\u1ea5t t\u1eeb ng\u00e0y 01\/01\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh hi\u1ec7u l\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 200, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 t\u1ea1i Th\u00f4ng t\u01b0 99:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_do_hon_trong_viec_lua_chon_ngoai_te_lam_don_vi_tien_te_ke_toan\"><\/span><b>T\u1ef1 do h\u01a1n trong vi\u1ec7c l\u1ef1a ch\u1ecdn ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u1ea3nh h\u01b0\u1edfng ch\u00ednh \u0111\u1ebfn gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (th\u01b0\u1eddng d\u00f9ng \u0111\u1ec3 ni\u00eam y\u1ebft gi\u00e1 v\u00e0 thanh to\u00e1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u1ea3nh h\u01b0\u1edfng ch\u00ednh \u0111\u1ebfn chi ph\u00ed nh\u00e2n c\u00f4ng, nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_nghiem_ngat_ve_chuyen_doi_bao_cao_sang_VND\"><\/span><b>Quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t v\u1ec1 chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o sang VN\u0110<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 doanh nghi\u1ec7p ghi s\u1ed5 b\u1eb1ng ngo\u1ea1i t\u1ec7, nh\u01b0ng khi n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00f4ng b\u1ed1 ra c\u00f4ng ch\u00fang, B\u00e1o c\u00e1o \u0111\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam (VND).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3: Quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: Quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y g\u00f3p v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1: \u0110\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o ch\u1ec9 ti\u00eau &#8220;Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i&#8221; thu\u1ed9c ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng b\u1ecb \u0111\u1ed9ng v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong k\u1ef3 chuy\u1ec3n \u0111\u1ed5i, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng <\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">full accounting service<\/span><\/a><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean k\u1ebf to\u00e1n &#8211; thu\u1ebf nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_khuyen_cho_ke_toan_va_doanh_nghiep\"><\/span><b>L\u1eddi khuy\u00ean cho k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c Th\u00f4ng t\u01b0 200 h\u1ebft hi\u1ec7u l\u1ef1c v\u00e0 thay th\u1ebf b\u1eb1ng Th\u00f4ng t\u01b0 99 l\u00e0 m\u1ed9t thay \u0111\u1ed5i l\u1edbn. \u0110\u1ec3 kh\u00f4ng b\u1ecb \u0111\u1ed9ng, doanh nghi\u1ec7p c\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n: Li\u00ean h\u1ec7 v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p ph\u1ea7n m\u1ec1m \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eabu bi\u1ec3u b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 99 tr\u01b0\u1edbc k\u1ef3 k\u1ebf to\u00e1n 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1: T\u1ed5 ch\u1ee9c c\u00e1c bu\u1ed5i c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ec3 n\u1eafm r\u00f5 c\u00e1ch x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 c\u00e1c quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t d\u1eef li\u1ec7u n\u0103m 2025: \u0110\u1ea3m b\u1ea3o s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 n\u0103m 2025 chu\u1ea9n x\u00e1c \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 chuy\u1ec3n s\u1ed1 d\u01b0 sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y \u0111\u00e3 gi\u1ea3i \u0111\u00e1p th\u1ecfa \u0111\u00e1ng c\u00e2u h\u1ecfi &#8220;Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?&#8221; v\u00e0 gi\u00fap b\u1ea1n c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 l\u1ed9 tr\u00ecnh thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n trong th\u1eddi gian t\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Thong_tu_200_va_Thong_tu_99\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Toi_co_the_lap_Bao_cao_tai_chinh_nam_2025_theo_Thong_tu_99_khong\"><\/span>T\u00f4i c\u00f3 th\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 theo Th\u00f4ng t\u01b0 99 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u1ec9 c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026. Do \u0111\u00f3, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_vua_va_nho_dang_ap_dung_Thong_tu_133_co_bat_buoc_chuyen_sang_Thong_tu_99_khong\"><\/span>Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 c\u00f3 b\u1eaft bu\u1ed9c chuy\u1ec3n sang Th\u00f4ng t\u01b0 99 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng b\u1eaft bu\u1ed9c. C\u00e1c doanh nghi\u1ec7p SMEs v\u1eabn c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC. Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p mu\u1ed1n n\u00e2ng cao chu\u1ea9n m\u1ef1c qu\u1ea3n tr\u1ecb ho\u1eb7c c\u00f3 quy m\u00f4 \u0111ang m\u1edf r\u1ed9ng, c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_chuyen_doi_tu_Thong_tu_200_sang_Thong_tu_99_co_can_phai_danh_gia_lai_toan_bo_tai_san_khong\"><\/span>Khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99, c\u00f3 c\u1ea7n ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu l\u00e0 thay \u0111\u1ed5i v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y. Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n chuy\u1ec3n s\u1ed1 d\u01b0 t\u1eeb h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u0169 sang m\u1edbi. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n ch\u1ec9 th\u1ef1c hi\u1ec7n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (nh\u01b0 c\u1ed5 ph\u1ea7n h\u00f3a, chia t\u00e1ch, s\u00e1p nh\u1eadp) ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n m\u1edbi n\u1ebfu c\u00f3.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thong_tu_200_con_hieu_luc_voi_mang_co_phan_hoa_den_khi_nao\"><\/span>Th\u00f4ng t\u01b0 200 c\u00f2n hi\u1ec7u l\u1ef1c v\u1edbi m\u1ea3ng c\u1ed5 ph\u1ea7n h\u00f3a \u0111\u1ebfn khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n c\u1ed5 ph\u1ea7n h\u00f3a t\u1ea1i Th\u00f4ng t\u01b0 200 s\u1ebd ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c cho \u0111\u1ebfn khi B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u1edbi thay th\u1ebf ri\u00eang cho m\u1ea3ng n\u00e0y.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00f4i c\u00f3 th\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 theo Th\u00f4ng t\u01b0 99 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u1ec9 c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026. Do \u0111\u00f3, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 c\u00f3 b\u1eaft bu\u1ed9c chuy\u1ec3n sang Th\u00f4ng t\u01b0 99 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng b\u1eaft bu\u1ed9c. C\u00e1c doanh nghi\u1ec7p SMEs v\u1eabn c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC. Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p mu\u1ed1n n\u00e2ng cao chu\u1ea9n m\u1ef1c qu\u1ea3n tr\u1ecb ho\u1eb7c c\u00f3 quy m\u00f4 \u0111ang m\u1edf r\u1ed9ng, c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99, c\u00f3 c\u1ea7n ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu l\u00e0 thay \u0111\u1ed5i v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y. Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n chuy\u1ec3n s\u1ed1 d\u01b0 t\u1eeb h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u0169 sang m\u1edbi. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n ch\u1ec9 th\u1ef1c hi\u1ec7n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (nh\u01b0 c\u1ed5 ph\u1ea7n h\u00f3a, chia t\u00e1ch, s\u00e1p nh\u1eadp) ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n m\u1edbi n\u1ebfu c\u00f3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u00f4ng t\u01b0 200 c\u00f2n hi\u1ec7u l\u1ef1c v\u1edbi m\u1ea3ng c\u1ed5 ph\u1ea7n h\u00f3a \u0111\u1ebfn khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n c\u1ed5 ph\u1ea7n h\u00f3a t\u1ea1i Th\u00f4ng t\u01b0 200 s\u1ebd ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c cho \u0111\u1ebfn khi B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u1edbi thay th\u1ebf ri\u00eang cho m\u1ea3ng n\u00e0y.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng? L\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p quan t\u00e2m khi b\u01b0\u1edbc sang n\u0103m 2026. Th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c co hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026. B\u00e0i vi\u1ebft n\u00e0y c\u1eadp nh\u1eadt r\u00f5 l\u1ed9 tr\u00ecnh thay th\u1ebf, ch\u1ec9 ra ph\u1ea7n n\u00e0o c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f2n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8320","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8320","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=8320"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8320\/revisions"}],"predecessor-version":[{"id":8324,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8320\/revisions\/8324"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8321"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8320"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}