{"id":10716,"date":"2026-11-02T16:43:20","date_gmt":"2026-11-02T09:43:20","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10716"},"modified":"2026-11-02T16:43:20","modified_gmt":"2026-11-02T09:43:20","slug":"hach-toan-tien-phat-cham-nop-to-khai-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf theo Th\u00f4ng t\u01b0 99"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/01\/2026, <\/span><a 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\"><span style=\"font-weight: 400;\">T<strong><span style=\"color: #0000ff;\">h\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, k\u00e9o theo nhi\u1ec1u thay \u0111\u1ed5i trong c\u00e1ch doanh nghi\u1ec7p ghi s\u1ed5. M\u1ed9t nghi\u1ec7p v\u1ee5 nh\u1ecf nh\u01b0ng r\u1ea5t hay sai l\u00e0 h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf: ghi v\u00e0o TK 642 hay TK 811? C\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t, \u0111\u1ecbnh kho\u1ea3n chu\u1ea9n v\u00e0 c\u00e1c l\u01b0u \u00fd th\u1ef1c t\u1ebf \u0111\u1ec3 k\u1ebf to\u00e1n x\u1eed l\u00fd \u0111\u00fang ngay t\u1eeb l\u1ea7n \u0111\u1ea7u.<\/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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/#Truoc_khi_hach_toan_tien_phat_cham_nop_to_khai_thue_hieu_dung_ban_chat_khoan_phat\" >Tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf: hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t kho\u1ea3n ph\u1ea1t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/#Muc_phat_cham_nop_to_khai_thue_ap_dung_nam_2026\" >M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf \u00e1p d\u1ee5ng n\u0103m 2026<\/a><\/li><\/ul><\/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\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/#Hach_toan_tien_phat_cham_nop_to_khai_thue_theo_Thong_tu_99_vao_tai_khoan_nao\" >H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf theo Th\u00f4ng t\u01b0 99 v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/#Dinh_khoan_hach_toan_tien_phat_cham_nop_to_khai_thue\" >\u0110\u1ecbnh kho\u1ea3n h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/#Thoi_diem_va_chung_tu_ghi_nhan\" >Th\u1eddi \u0111i\u1ec3m v\u00e0 ch\u1ee9ng t\u1eeb ghi nh\u1eadn<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/#Vi_du_hach_toan_tien_phat_cham_nop_to_khai_thue_GTGT\" >V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf GTGT<\/a><\/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\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/#Luu_y_thue_TNDN_khi_hach_toan_tien_phat_cham_nop_to_khai_thue\" >L\u01b0u \u00fd thu\u1ebf TNDN khi h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf<\/a><\/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\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/#Hach_toan_tien_phat_cham_nop_to_khai_thue_va_cac_nguyen_tac_ke_toan_theo_Luat_Ke_toan\" >H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo Lu\u1eadt K\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/#Cac_nguyen_tac_ke_toan_theo_Luat_Ke_toan_hien_nay_bao_gom_gi\" >C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo Lu\u1eadt K\u1ebf to\u00e1n hi\u1ec7n nay bao g\u1ed3m g\u00ec?<\/a><\/li><\/ul><\/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\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/#Chu_dong_tranh_phat_thay_vi_loay_hoay_hach_toan_tien_phat_cham_nop_to_khai_thue\" >Ch\u1ee7 \u0111\u1ed9ng tr\u00e1nh ph\u1ea1t thay v\u00ec loay hoay h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/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\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/#Cau_hoi_thuong_gap_ve_hach_toan_tien_phat_cham_nop_to_khai_thue\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/#Doanh_nghiep_ap_dung_Thong_tu_133_co_hach_toan_giong_Thong_tu_99_khong\" >Doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 c\u00f3 h\u1ea1ch to\u00e1n gi\u1ed1ng 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-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/#Nhan_quyet_dinh_xu_phat_nam_2027_cho_to_khai_nam_2026_thi_ghi_vao_nam_nao\" >Nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t n\u0103m 2027 cho t\u1edd khai n\u0103m 2026 th\u00ec ghi v\u00e0o n\u0103m n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-phat-cham-nop-to-khai-thue\/#Tien_phat_do_ke_toan_lam_sai_cong_ty_co_duoc_bat_nhan_vien_boi_thuong_khong\" >Ti\u1ec1n ph\u1ea1t do k\u1ebf to\u00e1n l\u00e0m sai, c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c b\u1eaft nh\u00e2n vi\u00ean b\u1ed3i th\u01b0\u1eddng kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truoc_khi_hach_toan_tien_phat_cham_nop_to_khai_thue_hieu_dung_ban_chat_khoan_phat\"><\/span><b>Tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf: hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t kho\u1ea3n ph\u1ea1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf l\u00e0 kho\u1ea3n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf, ph\u00e1t sinh khi doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. C\u0103n c\u1ee9 x\u1eed ph\u1ea1t l\u00e0 \u0110i\u1ec1u 13<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/tu-nam-2026-cham-nop-to-khai-thue-gtgt-phat-bao-nhieu-tien-625568-224425.html\" target=\"_blank\" rel=\"noopener\"> \u653f\u4ee4125\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0111i\u1ec3m a kho\u1ea3n 10 \u0110i\u1ec1u 1 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-310-2025-ND-CP-sua-doi-Nghi-dinh-125-2020-ND-CP-xu-phat-hanh-chinh-linh-vuc-thue-478004.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4310\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (hi\u1ec7u l\u1ef1c t\u1eeb 16\/01\/2026).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 hai kho\u1ea3n d\u1ec5 nh\u1ea7m l\u1eabn, v\u00ec ch\u00fang c\u00f3 c\u0103n c\u1ee9 v\u00e0 c\u00e1ch t\u00ednh kh\u00e1c nhau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u81ea\u7136<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh do n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 h\u1ea1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n ph\u1ea3i n\u1ed9p do n\u1ed9p ti\u1ec1n thu\u1ebf qu\u00e1 h\u1ea1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30d9\u30fc\u30b9\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb <\/span><span style=\"font-weight: 400;\">\u0111\u1ecbnh 125\/2020\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt <\/span><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd thu\u1ebf 2025 (s\u1ed1 108\/2025\/QH15)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8a08\u7b97\u65b9\u6cd5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo khung ti\u1ec1n ph\u1ea1t, t\u00f9y s\u1ed1 ng\u00e0y qu\u00e1 h\u1ea1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00ednh <\/span><span style=\"font-weight: 400;\">theo t\u1ef7 l\u1ec7 % tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p, theo ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30b8\u30e3\u30fc\u30ca\u30eb\u30d0\u30a6\u30c1\u30e3\u30fc<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_cham_nop_to_khai_thue_ap_dung_nam_2026\"><\/span><b>M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf \u00e1p d\u1ee5ng n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (\u0111\u00e3 s\u1eeda \u0111\u1ed5i), khung ph\u1ea1t c\u01a1 b\u1ea3n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 336px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>Th\u1eddi gian qu\u00e1 h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>H\u00ecnh th\u1ee9c\/m\u1ee9c ph\u1ea1t (t\u1ed5 ch\u1ee9c)<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">01 &#8211; 05 ng\u00e0y, c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u8b66\u544a<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">01 &#8211; 30 ng\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ea1t c\u1ea3nh c\u00e1o)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">2,000,000\uff5e5,000,000\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">31\uff5e60\u65e5<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5,000,000\uff5e8,000,000\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">61 &#8211; 90 ng\u00e0y; ho\u1eb7c tr\u00ean 91 ng\u00e0y nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">8,000,000\uff5e15,000,000\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Tr\u00ean 90 ng\u00e0y, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 13<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">15,000,000\uff5e25,000,000\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t tr\u00ean \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c; c\u00e1 nh\u00e2n vi ph\u1ea1m ch\u1ecbu m\u1ee9c b\u1eb1ng 1\/2 (kho\u1ea3n 4 \u0110i\u1ec1u 7 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP). Ngo\u00e0i ti\u1ec1n ph\u1ea1t, doanh nghi\u1ec7p c\u00f2n b\u1ecb bu\u1ed9c n\u1ed9p \u0111\u1ee7 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf (n\u1ebfu c\u00f3). K\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu nguy\u00ean v\u0103n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 ti\u1ec1n tr\u01b0\u1edbc khi ghi s\u1ed5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_tien_phat_cham_nop_to_khai_thue_theo_Thong_tu_99_vao_tai_khoan_nao\"><\/span><b>H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf theo Th\u00f4ng t\u01b0 99 v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10718\" aria-describedby=\"caption-attachment-10718\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10718\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Hach-toan-tien-phat-cham-nop-to-khai-thue-theo-Thong-tu-99-vao-tai-khoan-nao.jpg\" alt=\"H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf theo Th\u00f4ng t\u01b0 99 v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Hach-toan-tien-phat-cham-nop-to-khai-thue-theo-Thong-tu-99-vao-tai-khoan-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Hach-toan-tien-phat-cham-nop-to-khai-thue-theo-Thong-tu-99-vao-tai-khoan-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Hach-toan-tien-phat-cham-nop-to-khai-thue-theo-Thong-tu-99-vao-tai-khoan-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Hach-toan-tien-phat-cham-nop-to-khai-thue-theo-Thong-tu-99-vao-tai-khoan-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Hach-toan-tien-phat-cham-nop-to-khai-thue-theo-Thong-tu-99-vao-tai-khoan-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10718\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf theo Th\u00f4ng t\u01b0 99 v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ea1i M\u1ee5c B Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 811 &#8211; Chi ph\u00ed kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, kho\u1ea3n ti\u1ec1n ph\u1ea1t do ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kh\u00e1c t\u1ea1i n\u0103m doanh nghi\u1ec7p nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, ghi nh\u1eadn tr\u00ean TK 811.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, khi h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf, k\u1ebf to\u00e1n <\/span><b>\u3067\u306f\u306a\u3044<\/b><span style=\"font-weight: 400;\"> ghi v\u00e0o TK 642 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, v\u00ec \u0111\u00e2y l\u00e0 kho\u1ea3n chi ph\u00e1t sinh t\u1eeb s\u1ef1 ki\u1ec7n kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, t\u00e1ch bi\u1ec7t v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dinh_khoan_hach_toan_tien_phat_cham_nop_to_khai_thue\"><\/span><b>\u0110\u1ecbnh kho\u1ea3n h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ph\u1ea1t ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7811 \u2013 \u305d\u306e\u4ed6\u306e\u8cbb\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3339 &#8211; Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3339 &#8211; Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7111\u3068112\u306f\u5b58\u5728\u3057\u307e\u3059\u3002\u73fe\u91d1\u3068\u9280\u884c\u9810\u91d1\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh (bao g\u1ed3m ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf), ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 811: Chi ph\u00ed kh\u00e1c<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_va_chung_tu_ghi_nhan\"><\/span><b>Th\u1eddi \u0111i\u1ec3m v\u00e0 ch\u1ee9ng t\u1eeb ghi nh\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf l\u00e0 khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, kh\u00f4ng ph\u1ea3i th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai mu\u1ed9n. B\u1ed9 ch\u1ee9ng t\u1eeb c\u1ea7n l\u01b0u g\u1ed3m: quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed) v\u00e0 phi\u1ebfu k\u1ebf to\u00e1n ghi nh\u1eadn nghi\u1ec7p v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi l\u1eadp gi\u1ea5y n\u1ed9p ti\u1ec1n, k\u1ebf to\u00e1n ghi \u0111\u00fang ti\u1ec3u m\u1ee5c theo quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ec3 tr\u00e1nh vi\u1ec7c kho\u1ea3n n\u1ed9p b\u1ecb treo ho\u1eb7c b\u00f9 tr\u1eeb sai ngh\u0129a v\u1ee5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_hach_toan_tien_phat_cham_nop_to_khai_thue_GTGT\"><\/span><b>V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH A k\u00ea khai thu\u1ebf GTGT theo qu\u00fd, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. T\u1edd khai qu\u00fd I\/2026 n\u1ed9p tr\u1ec5 40 ng\u00e0y. Ng\u00e0y 15\/06\/2026, C\u00f4ng ty nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u1edbi s\u1ed1 ti\u1ec1n 6.500.000 \u0111\u1ed3ng (thu\u1ed9c khung 31 \u2013 60 ng\u00e0y). Ng\u00e0y 20\/06\/2026, C\u00f4ng ty n\u1ed9p ph\u1ea1t b\u1eb1ng chuy\u1ec3n kho\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u65e5\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ee3\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6301\u3063\u3066\u3044\u308b\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 ti\u1ec1n (VN\u0110)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15\/6\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn ti\u1ec1n ph\u1ea1t theo quy\u1ebft \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 811<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 3339<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/6\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 3339<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/12\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n chi ph\u00ed kh\u00e1c cu\u1ed1i k\u1ef3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK911<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 811<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6.500.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, kho\u1ea3n 6.500.000 \u0111\u1ed3ng n\u1eb1m \u1edf ch\u1ec9 ti\u00eau Chi ph\u00ed kh\u00e1c, l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf. Sau khi n\u1ed9p \u0111\u1ee7, s\u1ed1 d\u01b0 TK 3339 v\u1ec1 0, n\u00ean kho\u1ea3n n\u00e0y kh\u00f4ng c\u00f2n xu\u1ea5t hi\u1ec7n \u1edf ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/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><span style=\"font-weight: 400;\"> cu\u1ed1i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn ng\u00e0y kh\u00f3a s\u1ed5 doanh nghi\u1ec7p v\u1eabn ch\u01b0a n\u1ed9p ph\u1ea1t, s\u1ed1 d\u01b0 C\u00f3 TK 3339 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_thue_TNDN_khi_hach_toan_tien_phat_cham_nop_to_khai_thue\"><\/span><b>L\u01b0u \u00fd thu\u1ebf TNDN khi h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10717\" aria-describedby=\"caption-attachment-10717\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10717\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Luu-y-thue-TNDN-khi-hach-toan-tien-phat-cham-nop-to-khai-thue.jpg\" alt=\"L\u01b0u \u00fd thu\u1ebf TNDN khi h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Luu-y-thue-TNDN-khi-hach-toan-tien-phat-cham-nop-to-khai-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Luu-y-thue-TNDN-khi-hach-toan-tien-phat-cham-nop-to-khai-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Luu-y-thue-TNDN-khi-hach-toan-tien-phat-cham-nop-to-khai-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Luu-y-thue-TNDN-khi-hach-toan-tien-phat-cham-nop-to-khai-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Luu-y-thue-TNDN-khi-hach-toan-tien-phat-cham-nop-to-khai-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10717\" class=\"wp-caption-text\">L\u01b0u \u00fd thu\u1ebf TNDN khi h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n. C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15, c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, k\u1ec3 c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, l\u00e0 <\/span><b>kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span style=\"font-weight: 400;\"> khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, vi\u1ec7c h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0o TK 811 l\u00e0 \u0111\u00fang v\u1ec1 k\u1ebf to\u00e1n, nh\u01b0ng khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (m\u1eabu 03\/TNDN), k\u1ebf to\u00e1n ph\u1ea3i lo\u1ea1i kho\u1ea3n n\u00e0y ra b\u1eb1ng c\u00e1ch \u0111\u01b0a v\u00e0o ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb). \u1ede v\u00ed d\u1ee5 tr\u00ean, 6.500.000 \u0111\u1ed3ng ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c c\u1ed9ng l\u1ea1i v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 so s\u00e1nh, c\u00e1c kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/\"> h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, c\u00f2n ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh th\u00ec kh\u00f4ng, b\u1ea5t k\u1ec3 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ebfn \u0111\u00e2u.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi v\u00e0o TK 642:<\/b><span style=\"font-weight: 400;\"> Sai b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5, l\u00e0m sai l\u1ec7ch ch\u1ec9 ti\u00eau chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi N\u1ee3 811 \/ C\u00f3 112 tr\u1ef1c ti\u1ebfp, b\u1ecf qua TK 3339:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng theo d\u00f5i \u0111\u01b0\u1ee3c ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch, kh\u00f3 \u0111\u1ed1i chi\u1ebfu v\u1edbi tra c\u1ee9u ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi nh\u1eadn sai k\u1ef3:<\/b><span style=\"font-weight: 400;\"> H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf theo k\u1ef3 c\u1ee7a t\u1edd khai thay v\u00ec theo ng\u00e0y nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u00ean lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n:<\/b><span style=\"font-weight: 400;\"> D\u1eabn \u0111\u1ebfn khai thi\u1ebfu thu\u1ebf TNDN v\u00e0 c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ebfp v\u1ec1 h\u00e0nh vi khai sai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>G\u1ed9p chung ti\u1ec1n ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> C\u1ea3 hai c\u00f9ng ghi N\u1ee3 TK 811, nh\u01b0ng n\u00ean m\u1edf chi ti\u1ebft ri\u00eang \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1eebng quy\u1ebft \u0111\u1ecbnh v\u00e0 t\u1eebng ti\u1ec3u m\u1ee5c n\u1ed9p ng\u00e2n s\u00e1ch.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_tien_phat_cham_nop_to_khai_thue_va_cac_nguyen_tac_ke_toan_theo_Luat_Ke_toan\"><\/span><b>H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo Lu\u1eadt K\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi b\u00fat to\u00e1n, k\u1ec3 c\u1ea3 h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf, \u0111\u1ec1u ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc n\u1ec1n t\u1ea3ng c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n. Trong \u0111\u00f3, nguy\u00ean t\u1eafc ghi nh\u1eadn \u0111\u00fang k\u1ef3 v\u00e0 nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ghi nh\u1eadn kho\u1ea3n ph\u1ea1t v\u00e0o TK 811 t\u1ea1i n\u0103m nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_nguyen_tac_ke_toan_theo_Luat_Ke_toan_hien_nay_bao_gom_gi\"><\/span><b>C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo Lu\u1eadt K\u1ebf to\u00e1n hi\u1ec7n nay bao g\u1ed3m g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 6 Lu\u1eadt K\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, hi\u1ec7n nay Lu\u1eadt K\u1ebf to\u00e1n 2015 c\u00f3 07 nh\u00f3m nguy\u00ean t\u1eafc k\u1ebf to\u00e1n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c. Sau ghi nh\u1eadn ban \u0111\u1ea7u, \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 m\u00e0 gi\u00e1 tr\u1ecb bi\u1ebfn \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a ch\u00fang c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m; tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i gi\u1ea3i tr\u00ecnh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i thu th\u1eadp, ph\u1ea3n \u00e1nh kh\u00e1ch quan, \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ef1c t\u1ebf v\u00e0 \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n m\u00e0 nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 g\u1eedi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi. Th\u00f4ng tin, s\u1ed1 li\u1ec7u trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng khai theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 v\u00e0 \u0110i\u1ec1u 32 Lu\u1eadt K\u1ebf to\u00e1n 2015.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n thu, chi m\u1ed9t c\u00e1ch th\u1eadn tr\u1ecdng, kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c, t\u00ean g\u1ecdi c\u1ee7a giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i (1), (2), (3), (4), (5) v\u00e0 (6) c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chu_dong_tranh_phat_thay_vi_loay_hoay_hach_toan_tien_phat_cham_nop_to_khai_thue\"><\/span><b>Ch\u1ee7 \u0111\u1ed9ng tr\u00e1nh ph\u1ea1t thay v\u00ec loay hoay h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf \u0111\u00fang chu\u1ea9n ch\u1ec9 l\u00e0 b\u01b0\u1edbc x\u1eed l\u00fd h\u1eadu qu\u1ea3. C\u00e1ch ti\u1ebft ki\u1ec7m nh\u1ea5t v\u1eabn l\u00e0 kh\u00f4ng \u0111\u1ec3 ph\u00e1t sinh kho\u1ea3n ph\u1ea1t: theo d\u00f5i l\u1ecbch n\u1ed9p t\u1edd khai, \u0111\u1ed1i chi\u1ebfu ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ecbnh k\u1ef3 v\u00e0 r\u00e0 so\u00e1t chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ngay trong n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f2n m\u1ecfng ho\u1eb7c th\u01b0\u1eddng xuy\u00ean b\u1ecb d\u1ed3n vi\u1ec7c cu\u1ed1i k\u1ef3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> \u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u00fang h\u1ea1n v\u00e0 ghi s\u1ed5 theo Th\u00f4ng t\u01b0 99. V\u1edbi c\u00e1c t\u00ecnh hu\u1ed1ng ph\u1ee9c t\u1ea1p h\u01a1n nh\u01b0 chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99 hay x\u1eed l\u00fd quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t sau thanh tra, \u0111\u1ed9i ng\u0169 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-tu-van-ke-toan\/\">\u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap b\u1ea1n r\u00e0 so\u00e1t v\u00e0 \u0111\u01b0a ra ph\u01b0\u01a1ng \u00e1n h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/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>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/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>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/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\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: 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 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_tien_phat_cham_nop_to_khai_thue\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_ap_dung_Thong_tu_133_co_hach_toan_giong_Thong_tu_99_khong\"><\/span><b>Doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 c\u00f3 h\u1ea1ch to\u00e1n gi\u1ed1ng Th\u00f4ng t\u01b0 99 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC; doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ri\u00eang c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh c\u1ee7a ch\u1ebf \u0111\u1ed9 m\u00ecnh \u0111ang d\u00f9ng. V\u1ec1 b\u1ea3n ch\u1ea5t, kho\u1ea3n ph\u1ea1t v\u1eabn \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_quyet_dinh_xu_phat_nam_2027_cho_to_khai_nam_2026_thi_ghi_vao_nam_nao\"><\/span><b>Nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t n\u0103m 2027 cho t\u1edd khai n\u0103m 2026 th\u00ec ghi v\u00e0o n\u0103m n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i M\u1ee5c B Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC n\u00eau tr\u00ean, kho\u1ea3n ph\u1ea1t \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kh\u00e1c t\u1ea1i n\u0103m doanh nghi\u1ec7p nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, t\u1ee9c n\u0103m 2027.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_phat_do_ke_toan_lam_sai_cong_ty_co_duoc_bat_nhan_vien_boi_thuong_khong\"><\/span><b>Ti\u1ec1n ph\u1ea1t do k\u1ebf to\u00e1n l\u00e0m sai, c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c b\u1eaft nh\u00e2n vi\u00ean b\u1ed3i th\u01b0\u1eddng kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu quy ch\u1ebf n\u1ed9i b\u1ed9 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, k\u1ebf to\u00e1n ghi gi\u1ea3m chi ph\u00ed ho\u1eb7c theo d\u00f5i kho\u1ea3n ph\u1ea3i thu c\u00e1 nh\u00e2n (TK 1388) \u0111\u1ed1i v\u1edbi ph\u1ea7n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng. Ph\u1ea7n doanh nghi\u1ec7p t\u1ef1 ch\u1ecbu v\u1eabn h\u1ea1ch to\u00e1n v\u00e0o TK 811.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/01\/2026, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, k\u00e9o theo nhi\u1ec1u thay \u0111\u1ed5i trong c\u00e1ch doanh nghi\u1ec7p ghi s\u1ed5. M\u1ed9t nghi\u1ec7p v\u1ee5 nh\u1ecf nh\u01b0ng r\u1ea5t hay sai l\u00e0 h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf: ghi v\u00e0o TK 642 hay TK 811? C\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN kh\u00f4ng? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t, \u0111\u1ecbnh kho\u1ea3n chu\u1ea9n v\u00e0 c\u00e1c l\u01b0u \u00fd th\u1ef1c t\u1ebf \u0111\u1ec3 k\u1ebf to\u00e1n x\u1eed l\u00fd \u0111\u00fang ngay t\u1eeb l\u1ea7n \u0111\u1ea7u. Tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf: hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t kho\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10719,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10716","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10716","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=10716"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10716\/revisions"}],"predecessor-version":[{"id":10720,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10716\/revisions\/10720"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/10719"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=10716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=10716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=10716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}