{"id":7816,"date":"2026-03-11T02:19:32","date_gmt":"2026-03-11T09:19:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7816"},"modified":"2026-03-11T02:19:32","modified_gmt":"2026-03-11T09:19:32","slug":"huong-dan-nop-thuyet-minh-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/","title":{"rendered":"\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u30dd\u30fc\u30bf\u30eb\u3001HTKK\u3001eTax \u7d4c\u7531\u3067\u8ca1\u52d9\u8af8\u8868\u306e\u8aac\u660e\u30ce\u30fc\u30c8\u3092\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c \u0111i k\u00e8m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 k\u1ebf to\u00e1n c\u1ea7n ho\u00e0n th\u00e0nh \u0111\u00fang th\u1eddi h\u1ea1n trong n\u0103m 2026. Vi\u1ec7c hi\u1ec3u r\u00f5 quy tr\u00ecnh n\u1ed9p h\u1ed3 s\u01a1 tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian x\u1eed l\u00fd th\u1ee7 t\u1ee5c m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong vi\u1ec7c tr\u00ecnh b\u00e0y ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u0111\u1eb7c bi\u1ec7t khi xu\u1ea5t hi\u1ec7n c\u00e1c thay \u0111\u1ed5i v\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n theo <\/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;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p chuy\u00ean m\u00f4n nh\u01b0 <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c, bao g\u1ed3m b\u1ea3n Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 n\u1ed9p \u0111\u00fang chu\u1ea9n quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/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\">M\u1ee5c l\u1ee5c<\/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 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thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Doi_tuong_va_thoi_han_nop\" >\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p<\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Moi_lien_he_voi_he_thong_to_khai_thue\" >M\u1ed1i li\u00ean h\u1ec7 v\u1edbi h\u1ec7 th\u1ed1ng t\u1edd khai thu\u1ebf<\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_tren_Dich_vu_cong_chi_tiet\" >C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean D\u1ecbch v\u1ee5 c\u00f4ng chi ti\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Buoc_1_Dang_nhap_he_thong_Dich_vu_cong_cua_Tong_cuc_Thue\" >B\u01b0\u1edbc 1: \u0110\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng D\u1ecbch v\u1ee5 c\u00f4ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Buoc_2_Lap_va_nop_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep\" >B\u01b0\u1edbc 2: L\u1eadp v\u00e0 n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Buoc_3_Dinh_kem_ban_Thuyet_minh_Bao_cao_tai_chinh_va_hoan_tat\" >B\u01b0\u1edbc 3: \u0110\u00ednh k\u00e8m b\u1ea3n Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ho\u00e0n t\u1ea5t<\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_qua_HTKK_va_He_thong_Thue_dien_tu\" >C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qua HTKK v\u00e0 H\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/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\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_doi_voi_Bao_cao_chuyen_doi_sang_Viet_Nam_Dong\" >C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o chuy\u1ec3n \u0111\u1ed5i sang Vi\u1ec7t Nam \u0110\u1ed3ng<\/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\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Nhung_sai_sot_can_tranh_trong_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\" >Nh\u1eefng sai s\u00f3t c\u1ea7n tr\u00e1nh trong vi\u1ec7c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cau_hoi_thuong_gap_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh_thang_32026\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 vi\u1ec7c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00e1ng 3\/2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Nop_Thuyet_minh_Bao_cao_tai_chinh_co_bat_buoc_khong\" >N\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Co_can_ky_so_rieng_cho_ban_Thuyet_minh_Bao_cao_tai_chinh_khong\" >C\u00f3 c\u1ea7n k\u00fd s\u1ed1 ri\u00eang cho b\u1ea3n Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/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\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Thoi_han_nop_Thuyet_minh_Bao_cao_tai_chinh_la_khi_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 khi n\u00e0o?<\/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\/ja\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Doanh_nghiep_nho_ap_dung_Thong_tu_133_co_phai_nop_Thuyet_minh_Bao_cao_tai_chinh_khong\" >Doanh nghi\u1ec7p nh\u1ecf \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 c\u00f3 ph\u1ea3i n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\"><\/span><b>T\u1ed5ng quan v\u1ec1 vi\u1ec7c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c gi\u1ea3i th\u00edch v\u00e0 b\u1ed5 sung th\u00f4ng tin cho c\u00e1c s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 t\u00e0i li\u1ec7u b\u1ed5 tr\u1ee3, \u0111\u00e2y c\u00f2n l\u00e0 c\u01a1 s\u1edf gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, bi\u1ebfn \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi n\u1ed9p, nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t d\u1eef li\u1ec7u th\u00f4ng qua <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><\/span><span style=\"font-weight: 400;\"> nh\u1eb1m h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_chat_phap_ly\"><\/span><b>T\u00ednh ch\u1ea5t ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u1ea3n thuy\u1ebft minh l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh c\u1ee7a h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00f3 ch\u1ee9c n\u0103ng gi\u1ea3i th\u00edch chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e3 tr\u00ecnh b\u00e0y trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_doi_voi_co_quan_thue\"><\/span><b>Vai tr\u00f2 \u0111\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng qua t\u00e0i li\u1ec7u n\u00e0y, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng, c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, c\u0169ng nh\u01b0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ho\u1eb7c cam k\u1ebft ti\u1ec1m t\u00e0ng c\u00f3 li\u00ean quan.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_va_thoi_han_nop\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f9ng b\u1ed9 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, th\u00f4ng th\u01b0\u1eddng l\u00e0 tr\u01b0\u1edbc ng\u00e0y 31\/03 h\u00e0ng n\u0103m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_lien_he_voi_he_thong_to_khai_thue\"><\/span><b>M\u1ed1i li\u00ean h\u1ec7 v\u1edbi h\u1ec7 th\u1ed1ng t\u1edd khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 ph\u1ee5 l\u1ee5c b\u1ed5 tr\u1ee3 cho t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu 03\/TNDN. Khi ho\u00e0n th\u00e0nh vi\u1ec7c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd ghi nh\u1eadn h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n l\u00e0 \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u00e1 tr\u00ecnh \u0111\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m tra d\u1eef li\u1ec7u.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_tren_Dich_vu_cong_chi_tiet\"><\/span><b>C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean D\u1ecbch v\u1ee5 c\u00f4ng chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7820\" aria-describedby=\"caption-attachment-7820\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7820\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet.jpg\" alt=\"C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean D\u1ecbch v\u1ee5 c\u00f4ng chi ti\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7820\" class=\"wp-caption-text\">C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean D\u1ecbch v\u1ee5 c\u00f4ng chi ti\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean H\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf, k\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb tr\u01b0\u1edbc c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 ch\u1eef k\u00fd s\u1ed1 c\u00f2n hi\u1ec7u l\u1ef1c, t\u1ec7p d\u1eef li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp ho\u00e0n ch\u1ec9nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh chi ti\u1ebft gi\u00fap k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u00e0y nhanh ch\u00f3ng v\u00e0 h\u1ea1n ch\u1ebf l\u1ed7i h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Dang_nhap_he_thong_Dich_vu_cong_cua_Tong_cuc_Thue\"><\/span><b>B\u01b0\u1edbc 1: \u0110\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng D\u1ecbch v\u1ee5 c\u00f4ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 truy c\u1eadp v\u00e0o c\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng c\u1ee7a ng\u00e0nh Thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9: <\/span><a href=\"https:\/\/dichvucong.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/dichvucong.gdt.gov.vn<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 h\u1ec7 th\u1ed1ng gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u1eadp trung \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf tri\u1ec3n khai r\u1ed9ng r\u00e3i t\u1eeb n\u0103m 2025 v\u00e0 ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng trong n\u0103m 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p v\u00e0 m\u1eadt kh\u1ea9u \u0111\u1ec3 \u0111\u0103ng nh\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng. Sau khi truy c\u1eadp th\u00e0nh c\u00f4ng, c\u1ea7n ki\u1ec3m tra thi\u1ebft b\u1ecb ch\u1eef k\u00fd s\u1ed1 (USB Token) \u0111\u00e3 \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i v\u1edbi m\u00e1y t\u00ednh v\u00e0 ph\u1ea7n m\u1ec1m k\u00fd \u0111i\u1ec7n t\u1eed \u0111\u00e3 s\u1eb5n s\u00e0ng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Lap_va_nop_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep\"><\/span><b>B\u01b0\u1edbc 2: L\u1eadp v\u00e0 n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi \u0111\u0103ng nh\u1eadp, k\u1ebf to\u00e1n truy c\u1eadp v\u00e0o ch\u1ee9c n\u0103ng N\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 ch\u1ecdn m\u1eabu t\u1edd khai 03\/TNDN ban h\u00e0nh theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh th\u1ef1c hi\u1ec7n bao g\u1ed3m hai ph\u01b0\u01a1ng th\u1ee9c ph\u1ed5 bi\u1ebfn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai tr\u1ef1c tuy\u1ebfn: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadp tr\u1ef1c ti\u1ebfp c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh tr\u00ean bi\u1ec3u m\u1eabu hi\u1ec3n th\u1ecb tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea3i t\u1ec7p XML: K\u1ebf to\u00e1n k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u t\u1eeb ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c ph\u1ea7n m\u1ec1m HTKK v\u00e0 t\u1ea3i l\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t d\u1eef li\u1ec7u, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1ea5n K\u00fd h\u1ed3 s\u01a1, nh\u1eadp m\u00e3 PIN c\u1ee7a Token \u0111\u1ec3 x\u00e1c nh\u1eadn t\u1edd khai. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc chu\u1ea9n b\u1ecb quan tr\u1ecdng tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf ph\u1ea7n Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Dinh_kem_ban_Thuyet_minh_Bao_cao_tai_chinh_va_hoan_tat\"><\/span><b>B\u01b0\u1edbc 3: \u0110\u00ednh k\u00e8m b\u1ea3n Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ho\u00e0n t\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi k\u00fd n\u1ed9p t\u1edd khai 03\/TNDN, h\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb giao di\u1ec7n cho ph\u00e9p t\u1ea3i l\u00ean c\u00e1c t\u00e0i li\u1ec7u b\u1ed5 sung.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 ho\u00e0n th\u00e0nh n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy c\u1eadp m\u1ee5c \u0110\u00ednh k\u00e8m t\u00e0i li\u1ec7u<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ecm d\u00f2ng Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1ea5n Ch\u1ecdn t\u1ec7p v\u00e0 t\u1ea3i file t\u1eeb m\u00e1y t\u00ednh<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c \u0111\u1ecbnh d\u1ea1ng t\u1ec7p \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng ch\u1ea5p nh\u1eadn th\u01b0\u1eddng bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PDF: \u0110\u00e2y l\u00e0 \u0111\u1ecbnh d\u1ea1ng \u0111\u01b0\u1ee3c khuy\u1ebfn ngh\u1ecb v\u00ec gi\u00fap h\u1ea1n ch\u1ebf l\u1ed7i hi\u1ec3n th\u1ecb v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a d\u1eef li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Excel: M\u1ed9t s\u1ed1 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ecbnh d\u1ea1ng n\u00e0y khi mu\u1ed1n tr\u00ecnh b\u00e0y b\u1ea3ng bi\u1ec3u chi ti\u1ebft \u0111\u1ec3 c\u01a1 quan thu\u1ebf thu\u1eadn ti\u1ec7n ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau khi t\u1ea3i t\u1ec7p l\u00ean, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n k\u00fd \u0111i\u1ec7n t\u1eed th\u00eam m\u1ed9t l\u1ea7n n\u1eefa cho ph\u1ee5 l\u1ee5c. N\u1ebfu b\u1ecf qua b\u01b0\u1edbc k\u00fd n\u00e0y, vi\u1ec7c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd b\u1ecb h\u1ec7 th\u1ed1ng ghi nh\u1eadn l\u00e0 ch\u01b0a ho\u00e0n t\u1ea5t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_qua_HTKK_va_He_thong_Thue_dien_tu\"><\/span><b>C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qua HTKK v\u00e0 H\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7819\" aria-describedby=\"caption-attachment-7819\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7819\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu.jpg\" alt=\"C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qua H\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7819\" class=\"wp-caption-text\">C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qua H\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i c\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng, nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn l\u1ef1a ch\u1ecdn c\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00f4ng qua ph\u1ea7n m\u1ec1m HTKK k\u1ebft h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed eTax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong ph\u1ea7n m\u1ec1m HTKK phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t, k\u1ebf to\u00e1n c\u1ea7n l\u1ef1a ch\u1ecdn \u0111\u00fang:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u0103m t\u00e0i ch\u00ednh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o, ch\u1ecdn ch\u1ee9c n\u0103ng \u201cK\u1ebft xu\u1ea5t XML\u201d \u0111\u1ec3 t\u1ea1o t\u1ec7p d\u1eef li\u1ec7u chu\u1ea9n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh g\u1eedi ph\u1ee5 l\u1ee5c tr\u00ean h\u1ec7 th\u1ed1ng <\/span><a href=\"http:\/\/thuedientu.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">thuedientu.gdt.gov.vn<\/span><\/a><span style=\"font-weight: 400;\"> nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng nh\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng eTax b\u1eb1ng t\u00e0i kho\u1ea3n qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn m\u1ee5c Khai thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy c\u1eadp Tra c\u1ee9u t\u1edd khai<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ecm t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1i c\u1ed9t G\u1eedi ph\u1ee5 l\u1ee5c, t\u1ea3i t\u1ec7p thuy\u1ebft minh v\u00e0 k\u00fd \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t b\u01b0\u1edbc k\u00fd s\u1ed1, h\u1ec7 th\u1ed1ng s\u1ebd ghi nh\u1eadn n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00e0nh c\u00f4ng.<\/span><\/p>\n<p><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 trung b\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng trung b\u00ecnh c\u1ed9ng gi\u1eefa t\u1ef7 gi\u00e1 mua v\u00e0 b\u00e1n chuy\u1ec3n kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch. Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y r\u00f5 trong b\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_doi_voi_Bao_cao_chuyen_doi_sang_Viet_Nam_Dong\"><\/span><b>C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o chuy\u1ec3n \u0111\u1ed5i sang Vi\u1ec7t Nam \u0110\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7818\" aria-describedby=\"caption-attachment-7818\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7818\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong.jpg\" alt=\"C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o chuy\u1ec3n \u0111\u1ed5i sang Vi\u1ec7t Nam \u0110\u1ed3ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7818\" class=\"wp-caption-text\">C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o chuy\u1ec3n \u0111\u1ed5i sang Vi\u1ec7t Nam \u0110\u1ed3ng<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, vi\u1ec7c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n b\u1ed5 sung n\u1ed9i dung gi\u1ea3i tr\u00ecnh vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang Vi\u1ec7t Nam \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc chuy\u1ec3n \u0111\u1ed5i t\u1ef7 gi\u00e1 nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i ch\u1ec9 ti\u00eau Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u1ea7n tr\u00ecnh b\u00e0y r\u00f5 trong Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i n\u00e0y \u0111\u1ed1i v\u1edbi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_can_tranh_trong_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\"><\/span><b>Nh\u1eefng sai s\u00f3t c\u1ea7n tr\u00e1nh trong vi\u1ec7c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn ngay t\u1eeb l\u1ea7n n\u1ed9p \u0111\u1ea7u ti\u00ean, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra k\u1ef9 m\u1ed9t s\u1ed1 l\u1ed7i ph\u1ed5 bi\u1ebfn trong vi\u1ec7c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ec7p \u0111\u00ednh k\u00e8m kh\u00f4ng \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng: H\u1ec7 th\u1ed1ng th\u01b0\u1eddng t\u1eeb ch\u1ed1i c\u00e1c t\u1ec7p n\u00e9n ho\u1eb7c \u0111\u1ecbnh d\u1ea1ng kh\u00f4ng ph\u00f9 h\u1ee3p nh\u01b0 .zip ho\u1eb7c .rar.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00ean k\u00fd s\u1ed1 ph\u1ee5 l\u1ee5c: \u0110\u00e2y l\u00e0 l\u1ed7i th\u01b0\u1eddng g\u1eb7p nh\u1ea5t khi\u1ebfn vi\u1ec7c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb coi l\u00e0 ch\u01b0a ho\u00e0n t\u1ea5t d\u00f9 t\u1edd khai ch\u00ednh \u0111\u00e3 n\u1ed9p th\u00e0nh c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u kh\u00f4ng kh\u1edbp: C\u00e1c ch\u1ec9 ti\u00eau t\u1ed5ng t\u00e0i s\u1ea3n, l\u1ee3i nhu\u1eadn ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong b\u1ea3n Thuy\u1ebft minh ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p ph\u1ee5 l\u1ee5c ch\u1eadm: Tr\u01b0\u1eddng h\u1ee3p t\u1edd khai quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c n\u1ed9p \u0111\u00fang h\u1ea1n nh\u01b0ng b\u1ea3n Thuy\u1ebft minh n\u1ed9p mu\u1ed9n, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 ki\u1ec3m so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c, vi\u1ec7c tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p chuy\u1ec3n \u0111\u1ed5i t\u1ef7 gi\u00e1 s\u1ebd gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady h\u01a1n tr\u01b0\u1edbc c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013<\/span><span style=\"font-weight: 400;\"> S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh_thang_32026\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 vi\u1ec7c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00e1ng 3\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nop_Thuyet_minh_Bao_cao_tai_chinh_co_bat_buoc_khong\"><\/span>N\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh c\u1ee7a b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m. V\u00ec v\u1eady khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p k\u00e8m t\u00e0i li\u1ec7u n\u00e0y. N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f9ng h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n, b\u1ed9 h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 v\u00e0 doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_can_ky_so_rieng_cho_ban_Thuyet_minh_Bao_cao_tai_chinh_khong\"><\/span>C\u00f3 c\u1ea7n k\u00fd s\u1ed1 ri\u00eang cho b\u1ea3n Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Khi th\u1ef1c hi\u1ec7n n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00fd s\u1ed1 cho t\u1ec7p ph\u1ee5 l\u1ee5c sau khi t\u1ea3i l\u00ean h\u1ec7 th\u1ed1ng. Nhi\u1ec1u k\u1ebf to\u00e1n ch\u1ec9 k\u00fd s\u1ed1 t\u1edd khai 03\/TNDN m\u00e0 qu\u00ean k\u00fd Ph\u1ee5 l\u1ee5c Thuy\u1ebft minh. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, h\u1ec7 th\u1ed1ng v\u1eabn ghi nh\u1eadn t\u1edd khai \u0111\u00e3 n\u1ed9p nh\u01b0ng ph\u1ee5 l\u1ee5c s\u1ebd b\u1ecb xem l\u00e0 ch\u01b0a h\u1ee3p l\u1ec7.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Thuyet_minh_Bao_cao_tai_chinh_la_khi_nao\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi h\u1ea1n n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1ed1ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, th\u01b0\u1eddng r\u01a1i v\u00e0o ng\u00e0y 31\/03.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_ap_dung_Thong_tu_133_co_phai_nop_Thuyet_minh_Bao_cao_tai_chinh_khong\"><\/span>Doanh nghi\u1ec7p nh\u1ecf \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 c\u00f3 ph\u1ea3i n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133 v\u1eabn ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u1ed9i dung thuy\u1ebft minh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u01a1n gi\u1ea3n h\u01a1n so v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200, nh\u01b0ng khi th\u1ef1c hi\u1ec7n thao t\u00e1c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i g\u1eedi k\u00e8m t\u00e0i li\u1ec7u n\u00e0y trong b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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N\u1ed9i dung thuy\u1ebft minh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u01a1n gi\u1ea3n h\u01a1n so v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200, nh\u01b0ng khi th\u1ef1c hi\u1ec7n thao t\u00e1c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i g\u1eedi k\u00e8m t\u00e0i li\u1ec7u n\u00e0y trong b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c \u0111i k\u00e8m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 k\u1ebf to\u00e1n c\u1ea7n ho\u00e0n th\u00e0nh \u0111\u00fang th\u1eddi h\u1ea1n trong n\u0103m 2026. Vi\u1ec7c hi\u1ec3u r\u00f5 quy tr\u00ecnh n\u1ed9p h\u1ed3 s\u01a1 tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian x\u1eed l\u00fd th\u1ee7 t\u1ee5c m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong vi\u1ec7c tr\u00ecnh b\u00e0y ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u0111\u1eb7c bi\u1ec7t khi xu\u1ea5t hi\u1ec7n c\u00e1c thay \u0111\u1ed5i v\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7817,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7816","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\/7816","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=7816"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7816\/revisions"}],"predecessor-version":[{"id":7821,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7816\/revisions\/7821"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7817"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}