{"id":9665,"date":"2026-08-28T08:58:24","date_gmt":"2026-08-28T01:58:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9665"},"modified":"2026-08-28T08:58:24","modified_gmt":"2026-08-28T01:58:24","slug":"hach-toan-khi-mua-hang-hoa-tra-gop","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khi-mua-hang-hoa-tra-gop\/","title":{"rendered":"Accounting guidelines for installment purchases according to Circular 99\/2025\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accounting for installment purchases is a task that any accountant will encounter again from fiscal year 2026, when <\/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;\"> Officially replacing Circular 200\/2014\/TT-BTC. This procedure, though seemingly familiar, is actually the most common source of errors:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrectly recording the value of goods, calculating installment interest for the wrong period;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Alternatively, include the profit margin in the VAT calculation.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This article systematically reviews the legal basis, accounting entries, and illustrative examples, helping accountants correctly close the books right from the first transaction.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Vi_sao_hach_toan_khi_mua_hang_hoa_tra_gop_can_duoc_cap_nhat_ngay\" >Why do accounting entries for installment purchases need to be updated immediately?<\/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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Can_cu_phap_ly_cua_viec_hach_toan_khi_mua_hang_hoa_tra_gop\" >Legal basis for accounting when purchasing goods on installment.<\/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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Nguyen_tac_cot_loi_khi_hach_toan_mua_hang_hoa_tra_gop\" >The core principle when accounting for installment purchases of goods.<\/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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Huong_dan_dinh_khoan_hach_toan_khi_mua_hang_hoa_tra_gop\" >Instructions for accounting entries when purchasing goods on installment.<\/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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Buoc_1_Ghi_nhan_hang_hoa_khi_mua_tra_gop\" >Step 1: Record the goods when purchasing on installment.<\/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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Buoc_2_%E2%80%93_Dinh_ky_ghi_nhan_lai_tra_gop_phai_tra\" >Step 2 \u2013 Periodically record the installment interest payable.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Buoc_3_%E2%80%93_Dinh_ky_thanh_toan_goc_va_lai_cho_nguoi_ban\" >Step 3 \u2013 Regularly make principal and interest payments to the seller.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Hach_toan_khi_mua_tai_san_co_dinh_va_vat_tu_theo_phuong_thuc_tra_gop\" >Accounting for the purchase of fixed assets and supplies through installment payments.<\/a><\/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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Vi_du_minh_hoa_hach_toan_khi_mua_hang_hoa_tra_gop\" >Example illustrating accounting when purchasing goods on installment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Xac_dinh_gia_tinh_thue_GTGT_khi_mua_hang_hoa_tra_gop\" >Determining the VAT taxable value when purchasing goods on installment.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Nhung_sai_lam_thuong_gap_khi_hach_toan_mua_hang_hoa_tra_gop\" >Common mistakes when accounting for installment purchases.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Vi_sao_nen_co_chuyen_gia_dong_hanh_khi_ap_dung_Thong_tu_992025\" >Why is it important to have an expert present when implementing Circular 99\/2025?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Checklist_nhanh_khi_hach_toan_nghiep_vu_mua_hang_tra_gop\" >Quick checklist for accounting for installment purchase transactions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khi-mua-hang-hoa-tra-gop\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Cau_hoi_thuong_gap_ve_hach_toan_khi_mua_hang_hoa_tra_gop\" >Frequently Asked Questions about Accounting When Purchasing Goods on Installments<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Hach_toan_khi_mua_hang_hoa_tra_gop_co_tinh_lai_tra_gop_vao_gia_von_hang_hoa_khong\" >When accounting for goods purchased on installment plans, should the installment interest be included in the cost of goods sold?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Thue_GTGT_dau_vao_khi_mua_hang_hoa_tra_gop_tinh_tren_gia_nao\" >On what price is input VAT calculated when purchasing goods on installment plans?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Mua_tai_san_co_dinh_tra_gop_co_hach_toan_khac_voi_mua_hang_hoa_tra_gop_khong\" >Is the accounting treatment for purchasing fixed assets on installment different from that for purchasing goods on installment?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Doanh_nghiep_co_bat_buoc_mo_so_theo_doi_rieng_lai_tra_gop_khong\" >Is it mandatory for businesses to maintain a separate ledger to track installment interest payments?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Thong_tu_992025TT-BTC_ap_dung_tu_khi_nao\" >When does Circular 99\/2025\/TT-BTC come into effect?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hach_toan_khi_mua_hang_hoa_tra_gop_can_duoc_cap_nhat_ngay\"><\/span><b>Why do accounting entries for installment purchases need to be updated immediately?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 99\/2025\/TT-BTC, issued by the Ministry of Finance on October 27, 2025, takes effect from January 1, 2026, and applies to fiscal years beginning on or after this date, completely replacing Circular 200\/2014\/TT-BTC. This is the mandatory deadline for businesses to review all accounting guidelines, including the specific regulations on purchasing goods on deferred payment or installment plans in Appendix II.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Point to note: the accounting system under Circular 99 has some name changes (for example, account 112 is renamed &quot;Demand Deposits&quot; instead of &quot;Bank Deposits&quot; as in Circular 200), but the fundamental principle of accounting when purchasing goods on installment, separating the principal and interest, remains unchanged.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_viec_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>Legal basis for accounting when purchasing goods on installment.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The entire accounting process for purchasing goods on installment is regulated in Appendix II issued with Circular 99\/2025\/TT-BTC, applicable to four groups of transactions for purchases made on deferred payment or installment plans:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase goods (receive into inventory according to account 156).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase of tangible fixed assets for immediate use in production and business (Account 211).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase of intangible fixed assets (Account 213).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase of supplies, goods, and fixed assets for immediate use in production and business operations (Accounts 152, 153, 156, 211, 213).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">All four cases follow a common principle, so accountants only need to understand the basic principle to apply it consistently to all situations that arise.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_cot_loi_khi_hach_toan_mua_hang_hoa_tra_gop\"><\/span><b>The core principle when accounting for installment purchases of goods.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9667\" aria-describedby=\"caption-attachment-9667\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9667\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop.jpg\" alt=\"Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i khi h\u1ea1ch to\u00e1n mua h\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9667\" class=\"wp-caption-text\">The core principle when accounting for installment purchases of goods.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before delving into detailed accounting entries, accountants must understand three fundamental principles of accounting when purchasing goods on installment plans:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">The asset value is recorded at the cash purchase price, excluding any interest on deferred or installment payments. This is a fundamental difference from how some businesses habitually include interest in the cost of goods sold.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Interest on late payments and installments is recorded periodically in account 635 \u2013 Financial expenses, corresponding to each period in which the debt repayment obligation arises, rather than being accounted for all at once at the time of purchase.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Businesses must maintain a separate, detailed record of increases and decreases in interest payments due on deferred or installment payments when purchasing assets, for verification and explanation purposes when needed.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_dinh_khoan_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>Instructions for accounting entries when purchasing goods on installment.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most important part of accounting when purchasing goods on installment according to Appendix II of Circular 99\/2025\/TT-BTC, consisting of three fixed steps.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ghi_nhan_hang_hoa_khi_mua_tra_gop\"><\/span><b>Step 1: Record the goods when purchasing on installment.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When purchasing goods using deferred payment or installment plans, record the following:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 156 \u2013 Goods (at cash purchase price)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 133 \u2013 Deductible VAT (if any)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounts 111 and 112 (amounts paid immediately) are available.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 331 \u2013 Accounts Payable to Suppliers.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Dinh_ky_ghi_nhan_lai_tra_gop_phai_tra\"><\/span><b>Step 2 \u2013 Periodically record the installment interest payable.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Periodically, reflect the interest payable on late payments or installments to the seller, recording:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 635 \u2013 Financial Expenses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 331 \u2013 Accounts Payable to Suppliers<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Dinh_ky_thanh_toan_goc_va_lai_cho_nguoi_ban\"><\/span><b>Step 3 \u2013 Regularly make principal and interest payments to the seller.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Periodically, when making payments to the seller, including both principal and late payment\/installment interest, record:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 331 \u2013 Accounts Payable to Suppliers<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are accounts 111 and 112.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khi_mua_tai_san_co_dinh_va_vat_tu_theo_phuong_thuc_tra_gop\"><\/span><b>Accounting for the purchase of fixed assets and supplies through installment payments.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The accounting principles for purchasing goods on installment plans are applied similarly, only the account used to record the initial asset changes.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Purchase tangible fixed assets that can be put into immediate use:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 211 \u2013 Tangible Fixed Assets (recorded at the purchase price paid immediately)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 133 \u2013 Deductible VAT (1332) (if any)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are accounts 111, 112, 331\u2026<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Then, periodically record the installment interest in account 635 offsetting account 331, and periodically make principal and interest payments exactly as in step 3 above.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Purchase of intangible fixed assets:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 213 \u2013 Intangible Fixed Assets (Cash Purchase Price)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 133 \u2013 Deductible VAT (1332) (if any)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are accounts 111, 112, 331\u2026<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The procedure for recognizing interest and making periodic payments is similar to that for tangible fixed assets.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Purchase supplies, goods, and fixed assets for immediate use in production and business operations:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit accounts 152, 153, 156, 211, 213 (at cash purchase price)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 133 \u2013 Deductible VAT (if any)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are accounts 111, 112, 331\u2026<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Simultaneously, businesses are required to maintain separate, detailed records of increases and decreases in interest payments for late payments and installments when purchasing assets; this is a general requirement applicable to all such cases.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>Example illustrating accounting when purchasing goods on installment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Company B purchased a batch of goods for a cash purchase price (excluding VAT) of 200 million VND, with VAT of 20 million VND. The company paid 50 million VND immediately via bank transfer, and the remaining amount was paid in installments over 12 months, with monthly interest of 2 million VND.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Upon receiving the goods:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 156: 200 million VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 133: 20 million VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 112 has 50 million VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 331 has 170 million VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>At the end of each month, record the installment interest:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 635: 2 million VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 331 has 2 million VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>When making installment payments (assuming equal monthly payments of 14.17 million VND plus interest):<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 331: principal amount + interest paid during the period<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 112 has the same amount.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This method ensures that the book value of goods always accurately reflects the purchase price paid immediately, while all financial costs incurred due to delayed payments are separately recorded in account 635.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_tinh_thue_GTGT_khi_mua_hang_hoa_tra_gop\"><\/span><b>Determining the VAT taxable value when purchasing goods on installment.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9668\" aria-describedby=\"caption-attachment-9668\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9668\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT.jpg\" alt=\"H\u1ea1ch to\u00e1n khi mua h\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9668\" class=\"wp-caption-text\">Accounting for goods purchased on installment plans and how to determine the VAT taxable value.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An integral part of accounting when purchasing goods on installment plans is determining the VAT taxable value. According to the Value Added Tax Law 2024:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">The VAT taxable price for goods sold on an installment or deferred payment basis is the one-time selling price of the goods, excluding VAT, and not including installment or deferred payment interest.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Principles for determining the VAT taxable value at <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\">Decree 181\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> also reaffirmed:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">The taxable price includes surcharges and additional fees directly related to the goods, but excludes financial income unrelated to the sale of the goods.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Applying this to purchasing transactions: The deductible input VAT (Account 133) is calculated only on the cash purchase price, not on any interest accrued on installment payments later. This is the direct basis for declaring Account 133 in Step 1 above.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_hach_toan_mua_hang_hoa_tra_gop\"><\/span><b>Common mistakes when accounting for installment purchases.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Here are some common mistakes when accounting for installment purchases:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Including installment interest in the cost of goods sold (Account 156) instead of separating it into Account 635 distorts the cost of goods sold and gross profit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Declaring input VAT on the installment interest portion resulted in incorrect VAT deductions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not maintaining detailed records of late payment interest and installment payments makes it difficult to reconcile accounts payable with suppliers and to provide explanations during settlement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record the full installment interest payment at the time of purchase instead of allocating it over each payment period as the actual repayment obligation arises.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_nen_co_chuyen_gia_dong_hanh_khi_ap_dung_Thong_tu_992025\"><\/span><b>Why is it important to have an expert present when implementing Circular 99\/2025?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The conversion of the accounting system and updating of accounting methods for installment purchases according to Circular 99\/2025\/TT-BTC requires a simultaneous review of accounting, inventory, and accounts receivable processes. For businesses with a large volume of installment transactions, one<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This will help standardize accounting entries right from the beginning of the period, avoiding the need for retrospective adjustments when errors are discovered.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business simply needs to review recorded accounting entries or rebuild internal processes, that might be worth considering.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/tu-van-dich-vu-ke-toan\/\"> accounting consulting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Based on the expertise and experience of our team, we will directly compare each specific case with Appendix II of Circular 99\/2025\/TT-BTC.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_nhanh_khi_hach_toan_nghiep_vu_mua_hang_tra_gop\"><\/span><b>Quick checklist for accounting for installment purchase transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Separate the cash purchase price from the interest or installment payment portion in the sales contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record the correct corresponding asset accounts (156, 211, 213, 152, 153) at the cash purchase price.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The deductible VAT is only accounted for on the portion of the purchase price paid immediately.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record the periodic installment interest payments in account 635, not all at once.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintain a detailed record of increases and decreases in interest on late payments and installments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare the balance of account 331 with the contract and the payment schedule for each period.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accounting for installment purchases under Circular 99\/2025\/TT-BTC remains essentially unchanged from before, but requires accountants to cross-reference with Appendix II starting from the 2026 fiscal year. Three key points to remember:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record the asset at the cash purchase price;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record the periodic installment interest payments in account 635;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And determine the VAT amount excluding the interest on installment payments.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business lacks the internal resources to fully update itself on the changes in Circular 99\/2025\/TT-BTC, the solution is...<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/\"> outsource accounting services <\/a><\/span><\/strong><span style=\"font-weight: 400;\">This approach helps businesses ensure compliance with regulations without having to review all legal documents themselves.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review 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 \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>Frequently Asked Questions about Accounting When Purchasing Goods on Installments<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khi_mua_hang_hoa_tra_gop_co_tinh_lai_tra_gop_vao_gia_von_hang_hoa_khong\"><\/span><b>When accounting for goods purchased on installment plans, should the installment interest be included in the cost of goods sold?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. Goods are recorded in account 156 at the cash purchase price; interest on delayed payments and installments is accounted for separately in account 635 \u2013 Financial expenses for each period.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_khi_mua_hang_hoa_tra_gop_tinh_tren_gia_nao\"><\/span><b>On what price is input VAT calculated when purchasing goods on installment plans?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Calculated based on the cash purchase price, excluding installment interest and late payment interest, as stipulated in the Value Added Tax Law 2024 and Decree 181\/2025\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mua_tai_san_co_dinh_tra_gop_co_hach_toan_khac_voi_mua_hang_hoa_tra_gop_khong\"><\/span><b>Is the accounting treatment for purchasing fixed assets on installment different from that for purchasing goods on installment?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The principles are the same, only the accounts for recording assets are different: Account 211 for tangible fixed assets, Account 213 for intangible fixed assets, instead of Account 156 as for purchasing goods.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_bat_buoc_mo_so_theo_doi_rieng_lai_tra_gop_khong\"><\/span><b>Is it mandatory for businesses to maintain a separate ledger to track installment interest payments?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. According to Appendix II of Circular 99\/2025\/TT-BTC, businesses must maintain a detailed record of increases and decreases in interest payments on deferred and installment payments when purchasing assets.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC_ap_dung_tu_khi_nao\"><\/span><b>When does Circular 99\/2025\/TT-BTC come into effect?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Circular takes effect from January 1, 2026, and applies to fiscal years beginning on or after this date, replacing Circular 200\/2014\/TT-BTC.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n khi mua h\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p l\u00e0 nghi\u1ec7p v\u1ee5 m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n vi\u00ean n\u00e0o c\u0169ng s\u1ebd g\u1eb7p l\u1ea1i t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, khi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Nghi\u1ec7p v\u1ee5 n\u00e0y t\u01b0\u1edfng quen thu\u1ed9c nh\u01b0ng l\u1ea1i l\u00e0 n\u01a1i ph\u00e1t sinh sai s\u00f3t ph\u1ed5 bi\u1ebfn nh\u1ea5t: [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9666,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9665","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\/9665","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=9665"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9665\/revisions"}],"predecessor-version":[{"id":9669,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9665\/revisions\/9669"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9666"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}