{"id":7971,"date":"2026-03-23T21:14:27","date_gmt":"2026-03-24T04:14:27","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7971"},"modified":"2026-03-24T00:38:58","modified_gmt":"2026-03-24T07:38:58","slug":"thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/","title":{"rendered":"\u793e\u4f1a\u4fdd\u967a\u304a\u3088\u3073\u5065\u5eb7\u4fdd\u967a\u57fa\u91d1\u306b\u95a2\u3059\u308b\u901a\u9054107\/2025\/TT-BTC\u306e\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng an sinh x\u00e3 h\u1ed9i kh\u00f4ng ng\u1eebng ho\u00e0n thi\u1ec7n, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Thong-tu-107-2025-TT-BTC-huong-dan-ke-toan-quy-bao-hiem-xa-hoi-quy-bao-hiem-y-te-682144.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 107\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT ng\u00e0y 14\/11\/2025. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p quy quan tr\u1ecdng, thay m\u1edbi ho\u00e0n to\u00e0n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho c\u00e1c qu\u1ef9 b\u1ea3o hi\u1ec3m, bao g\u1ed3m: Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, qu\u1ef9 b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 qu\u1ef9 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHXH, BHYT, BHTN). B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chuy\u00ean s\u00e2u c\u00e1c thay \u0111\u1ed5i c\u1ed1t l\u00f5i v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c h\u00e0nh chi ti\u1ebft \u0111\u1ec3 c\u00e1c \u0111\u01a1n v\u1ecb s\u1eb5n s\u00e0ng \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1aFAYmEF1UJWSdouX5zMJTehIEDVSIfuj\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  T\u1ea3i File T\u00f3m T\u1eaft <\/span><\/a><\/div>\n<p>&nbsp;<\/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 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\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Tong_quan_ve_Thong_tu_1072025TT-BTC_ve_quy_BHXH_va_BHYT\" >T\u1ed5ng quan v\u1ec1 Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT<\/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\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Muc_tieu_cua_che_do_ke_toan_moi\" >M\u1ee5c ti\u00eau c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi<\/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\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Thay_doi_ve_Chung_tu_ke_toan_theo_Thong_tu_1072025_TT-BTC_ve_quy_BHXH_va_BHYT\" >Thay \u0111\u1ed5i v\u1ec1 Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 107\/2025\/ TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT<\/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\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Quyen_tu_thiet_ke_mau_chung_tu\" >Quy\u1ec1n t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu ch\u1ee9ng t\u1eeb<\/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\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Cac_yeu_cau_bat_buoc_doi_voi_chung_tu_tu_thiet_ke\" >C\u00e1c y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb t\u1ef1 thi\u1ebft k\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\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#He_thong_Tai_khoan_ke_toan_Phan_tach_va_Minh_bach\" >H\u1ec7 th\u1ed1ng T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n: Ph\u00e2n t\u00e1ch v\u00e0 Minh b\u1ea1ch<\/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\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Lua_chon_tai_khoan_ap_dung\" >L\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n \u00e1p d\u1ee5ng<\/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\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Bo_sung_tai_khoan_chi_tiet\" >B\u1ed5 sung t\u00e0i kho\u1ea3n chi ti\u1ebft<\/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\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Bo_sung_tai_khoan_ngang_cap\" >B\u1ed5 sung t\u00e0i kho\u1ea3n ngang c\u1ea5p<\/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\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#So_ke_toan_Mo_ghi_va_luu_tru_theo_Thong_tu_1072025TT-BTC\" >S\u1ed5 k\u1ebf to\u00e1n: M\u1edf, ghi v\u00e0 l\u01b0u tr\u1eef theo Th\u00f4ng t\u01b0 107\/2025\/TT-BTC<\/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\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Nghia_vu_mo_va_ghi_so_ke_toan\" >Ngh\u0129a v\u1ee5 m\u1edf v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Thiet_ke_mau_so_ke_toan\" >Thi\u1ebft k\u1ebf m\u1eabu s\u1ed5 k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/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\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Quy_dinh_ve_sua_chua_thong_tin_so_lieu_tren_so_ke_toan\" >Quy \u0111\u1ecbnh v\u1ec1 s\u1eeda ch\u1eefa th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 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-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Phuong_phap_sua_chua_so_ke_toan\" >Ph\u01b0\u01a1ng ph\u00e1p s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Sua_chua_trong_giai_doan_chuyen_tiep_Sau_ngay_khoa_so\" >S\u1eeda ch\u1eefa trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp (Sau ng\u00e0y kh\u00f3a s\u1ed5)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Sau_khi_nop_hoac_cong_khai_Bao_cao_tai_chinh\" >Sau khi n\u1ed9p ho\u1eb7c c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Bao_cao_tai_chinh_Quy_bao_hiem_Phan_anh_toan_dien_thong_tin\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh Qu\u1ef9 b\u1ea3o hi\u1ec3m: Ph\u1ea3n \u00e1nh to\u00e0n di\u1ec7n th\u00f4ng tin<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#So_sanh_diem_moi_giua_Thong_tu_1072025TT-BTC_va_Thong_tu_1022018TT-BTC\" >So s\u00e1nh \u0111i\u1ec3m m\u1edbi gi\u1eefa Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 102\/2018\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Ke_luan\" >K\u1ebf 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-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Giai_dap_thac_mac_ve_Thong_tu_1072025TT-BTC_ve_quy_BHXH_va_BHYT\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#Sau_khi_nop_bao_cao_len_co_quan_co_tham_quyen_don_vi_co_duoc_sua_so_ke_toan_nam_cu_khong\" >Sau khi n\u1ed9p b\u00e1o c\u00e1o l\u00ean c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c s\u1eeda s\u1ed5 k\u1ebf to\u00e1n n\u0103m c\u0169 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-107-2025-tt-btc-ve-quy-bhxh-va-bhyt\/#He_thong_tai_khoan_moi_co_ap_dung_cho_BHXH_Quan_doi_khong\" >H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi c\u00f3 \u00e1p d\u1ee5ng cho BHXH Qu\u00e2n \u0111\u1ed9i kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Thong_tu_1072025TT-BTC_ve_quy_BHXH_va_BHYT\"><\/span><b>T\u1ed5ng quan v\u1ec1 Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u1eb1m thay th\u1ebf cho <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Thong-tu-102-2018-TT-BTC-huong-dan-ke-toan-Bao-hiem-xa-hoi-405955.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 102\/2018\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">. V\u1edbi t\u00e0i li\u1ec7u g\u1ed1c d\u00e0i 189 trang, Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 s\u1ed1 hi\u1ec7u m\u00e0 l\u00e0 m\u1ed9t b\u01b0\u1edbc chuy\u1ec3n bi\u1ebfn trong c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1c qu\u1ef9 b\u1ea3o hi\u1ec3m qu\u1ed1c gia.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 107\/2025\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u00e0o ng\u00e0y 14\/11\/2025, \u0111\u00e1nh d\u1ea5u m\u1ed9t c\u1ed9t m\u1ed1c m\u1edbi trong quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n ng\u00e0nh b\u1ea3o hi\u1ec3m. V\u0103n b\u1ea3n n\u00e0y s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, \u0111\u1ed3ng th\u1eddi thay th\u1ebf ho\u00e0n to\u00e0n cho Th\u00f4ng t\u01b0 s\u1ed1 102\/2018\/TT-BTC ng\u00e0y 14\/11\/2018 tr\u01b0\u1edbc \u0111\u00f3. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c m\u1ed1c th\u1eddi gian n\u00e0y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 c\u00e1c \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_che_do_ke_toan_moi\"><\/span><b>M\u1ee5c ti\u00eau c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 thu, chi qu\u1ef9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7, minh b\u1ea1ch v\u00e0 \u0111\u1ed9c l\u1eadp theo t\u1eebng lo\u1ea1i qu\u1ef9 th\u00e0nh ph\u1ea7n. \u0110\u1eb7c bi\u1ec7t, th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng t\u1edbi vi\u1ec7c trao quy\u1ec1n ch\u1ee7 \u0111\u1ed9ng nhi\u1ec1u h\u01a1n cho c\u01a1 quan B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i trong vi\u1ec7c thi\u1ebft k\u1ebf c\u00e1c c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c ngay t\u1eeb kh\u00e2u thi\u1ebft l\u1eadp, nhi\u1ec1u \u0111\u01a1n v\u1ecb \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng t\u00ecm \u0111\u1ebfn c\u00e1c <a title=\"null\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-tu-van-ke-toan\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/a> chuy\u00ean nghi\u1ec7p nh\u1eb1m r\u00e0 so\u00e1t v\u00e0 ki\u1ec7n to\u00e0n b\u1ed9 m\u00e1y.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_ve_Chung_tu_ke_toan_theo_Thong_tu_1072025_TT-BTC_ve_quy_BHXH_va_BHYT\"><\/span><b>Thay \u0111\u1ed5i v\u1ec1 Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 107\/2025\/ TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7975\" aria-describedby=\"caption-attachment-7975\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7975\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thay-doi-ve-Chung-tu-ke-toan-theo-Thong-tu-107_2025_-TT-BTC-ve-quy-BHXH-va-BHYT.jpg\" alt=\"Thay \u0111\u1ed5i v\u1ec1 Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thay-doi-ve-Chung-tu-ke-toan-theo-Thong-tu-107_2025_-TT-BTC-ve-quy-BHXH-va-BHYT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thay-doi-ve-Chung-tu-ke-toan-theo-Thong-tu-107_2025_-TT-BTC-ve-quy-BHXH-va-BHYT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thay-doi-ve-Chung-tu-ke-toan-theo-Thong-tu-107_2025_-TT-BTC-ve-quy-BHXH-va-BHYT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thay-doi-ve-Chung-tu-ke-toan-theo-Thong-tu-107_2025_-TT-BTC-ve-quy-BHXH-va-BHYT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thay-doi-ve-Chung-tu-ke-toan-theo-Thong-tu-107_2025_-TT-BTC-ve-quy-BHXH-va-BHYT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7975\" class=\"wp-caption-text\">Thay \u0111\u1ed5i v\u1ec1 Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi mang t\u00ednh c\u1edfi m\u1edf nh\u1ea5t c\u1ee7a Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_tu_thiet_ke_mau_chung_tu\"><\/span><b>Quy\u1ec1n t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu ch\u1ee9ng t\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi, c\u01a1 quan BHXH \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c n\u00e0y l\u00e0 \u0111\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thu, chi qu\u1ef9 BHXH, BHYT v\u00e0 BHTN thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ph\u1ee5c v\u1ee5 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00e1c qu\u1ef9 b\u1ea3o hi\u1ec3m m\u1ed9t c\u00e1ch chi ti\u1ebft nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_yeu_cau_bat_buoc_doi_voi_chung_tu_tu_thiet_ke\"><\/span><b>C\u00e1c y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb t\u1ef1 thi\u1ebft k\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 \u0111\u01b0\u1ee3c t\u1ef1 ch\u1ee7 thi\u1ebft k\u1ebf nh\u01b0ng Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT v\u1eabn y\u00eau c\u1ea7u c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy t\u1eafc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t: Ch\u1ee9ng t\u1eeb ph\u1ea3i m\u00f4 t\u1ea3 ch\u00ednh x\u00e1c n\u1ed9i dung kinh t\u1ebf ph\u00e1t sinh, kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m sai l\u1ec7ch b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 Lu\u1eadt K\u1ebf to\u00e1n: C\u00e1c n\u1ed9i dung tr\u00ean ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh t\u01b0\u01a1ng th\u00edch: Ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng tin c\u1ea7n ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u qu\u1ea3n l\u00fd \u0111\u1eb7c th\u00f9 c\u1ee7a t\u1eebng qu\u1ef9 b\u1ea3o hi\u1ec3m th\u00e0nh ph\u1ea7n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_Tai_khoan_ke_toan_Phan_tach_va_Minh_bach\"><\/span><b>H\u1ec7 th\u1ed1ng T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n: Ph\u00e2n t\u00e1ch v\u00e0 Minh b\u1ea1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7974\" aria-describedby=\"caption-attachment-7974\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7974\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-107_2025_TT-BTC-ve-quy-BHXH-va-BHYT.jpg\" alt=\"H\u1ec7 th\u1ed1ng T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-107_2025_TT-BTC-ve-quy-BHXH-va-BHYT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-107_2025_TT-BTC-ve-quy-BHXH-va-BHYT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-107_2025_TT-BTC-ve-quy-BHXH-va-BHYT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-107_2025_TT-BTC-ve-quy-BHXH-va-BHYT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-Tai-khoan-ke-toan-theo-Thong-tu-107_2025_TT-BTC-ve-quy-BHXH-va-BHYT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7974\" class=\"wp-caption-text\">H\u1ec7 th\u1ed1ng T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n l\u00e0 trung t\u00e2m c\u1ee7a s\u1ef1 thay \u0111\u1ed5i trong Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lua_chon_tai_khoan_ap_dung\"><\/span><b>L\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n \u00e1p d\u1ee5ng<\/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 danh m\u1ee5c H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, c\u01a1 quan BHXH s\u1ebd l\u1ef1a ch\u1ecdn c\u00e1c t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh v\u00e0 ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t trong to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_tai_khoan_chi_tiet\"><\/span><b>B\u1ed5 sung t\u00e0i kho\u1ea3n chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m quan tr\u1ecdng trong Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT l\u00e0 cho ph\u00e9p c\u01a1 quan BHXH b\u1ed5 sung c\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft cho c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00e3 quy \u0111\u1ecbnh s\u1eb5n t\u1ea1i Ph\u1ee5 l\u1ee5c I. Vi\u1ec7c b\u1ed5 sung n\u00e0y nh\u1eb1m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd chi ti\u1ebft c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o theo d\u00f5i minh b\u1ea1ch, \u0111\u1ed9c l\u1eadp theo t\u1eebng qu\u1ef9 b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c qu\u1ef9 th\u00e0nh ph\u1ea7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea7n s\u1ef1 h\u1ed7 tr\u1ee3 to\u00e0n di\u1ec7n trong vi\u1ec7c chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n chi ti\u1ebft, vi\u1ec7c s\u1eed d\u1ee5ng <a title=\"null\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 tr\u00e1nh sai s\u00f3t h\u1ec7 th\u1ed1ng.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_tai_khoan_ngang_cap\"><\/span><b>B\u1ed5 sung t\u00e0i kho\u1ea3n ngang c\u1ea5p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf ph\u00e1t sinh nhu c\u1ea7u c\u1ea7n b\u1ed5 sung t\u00e0i kho\u1ea3n ngang c\u1ea5p v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n t\u1ea1i Ph\u1ee5 l\u1ee5c I, c\u01a1 quan BHXH ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n. \u0110i\u1ec1u n\u00e0y nh\u1eb1m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t trong s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n tr\u00ean to\u00e0n qu\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o tr\u00ecnh b\u00e0y th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c, tr\u00e1nh hi\u1ec7n t\u01b0\u1ee3ng b\u1ecf s\u00f3t ho\u1eb7c tr\u00f9ng l\u1eb7p th\u00f4ng tin b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_ke_toan_Mo_ghi_va_luu_tru_theo_Thong_tu_1072025TT-BTC\"><\/span><b>S\u1ed5 k\u1ebf to\u00e1n: M\u1edf, ghi v\u00e0 l\u01b0u tr\u1eef theo Th\u00f4ng t\u01b0 107\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7973\" aria-describedby=\"caption-attachment-7973\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7973\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Mo-ghi-va-luu-tru-So-ke-toan-theo-Thong-tu-107_2025_TT-BTC-ve-quy-BHXH-va-BHYT.jpg\" alt=\"M\u1edf, ghi v\u00e0 l\u01b0u tr\u1eef S\u1ed5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Mo-ghi-va-luu-tru-So-ke-toan-theo-Thong-tu-107_2025_TT-BTC-ve-quy-BHXH-va-BHYT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Mo-ghi-va-luu-tru-So-ke-toan-theo-Thong-tu-107_2025_TT-BTC-ve-quy-BHXH-va-BHYT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Mo-ghi-va-luu-tru-So-ke-toan-theo-Thong-tu-107_2025_TT-BTC-ve-quy-BHXH-va-BHYT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Mo-ghi-va-luu-tru-So-ke-toan-theo-Thong-tu-107_2025_TT-BTC-ve-quy-BHXH-va-BHYT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Mo-ghi-va-luu-tru-So-ke-toan-theo-Thong-tu-107_2025_TT-BTC-ve-quy-BHXH-va-BHYT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7973\" class=\"wp-caption-text\">M\u1edf, ghi v\u00e0 l\u01b0u tr\u1eef S\u1ed5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT y\u00eau c\u1ea7u s\u1ef1 chi ti\u1ebft v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a cao \u0111\u1ed9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_mo_va_ghi_so_ke_toan\"><\/span><b>Ngh\u0129a v\u1ee5 m\u1edf v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan BHXH c\u00f3 tr\u00e1ch nhi\u1ec7m m\u1edf s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi ch\u00e9p, h\u1ec7 th\u1ed1ng v\u00e0 l\u01b0u gi\u1eef to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn thu, chi qu\u1ef9 BHXH, BHYT v\u00e0 BHTN \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c m\u1edf s\u1ed5, ghi s\u1ed5, kh\u00f3a s\u1ed5 v\u00e0 l\u01b0u tr\u1eef ph\u1ea3i tu\u00e2n th\u1ee7 c\u1ea3 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng t\u01b0 107\/2025\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thiet_ke_mau_so_ke_toan\"><\/span><b>Thi\u1ebft k\u1ebf m\u1eabu s\u1ed5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan BHXH ti\u1ebfn h\u00e0nh thi\u1ebft k\u1ebf m\u1eabu s\u1ed5 k\u1ebf to\u00e1n d\u1ef1a tr\u00ean danh m\u1ee5c v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c II \u201cH\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n\u201d. Ngo\u00e0i c\u00e1c s\u1ed5 b\u1eaft bu\u1ed9c, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1edf th\u00eam c\u00e1c s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd ri\u00eang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_sua_chua_thong_tin_so_lieu_tren_so_ke_toan\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 s\u1eeda ch\u1eefa th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n n\u1ed9i dung \u0111\u00f2i h\u1ecfi t\u00ednh ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i trong th\u1ef1c h\u00e0nh theo Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_sua_chua_so_ke_toan\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi h\u00e0nh \u0111\u1ed9ng s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a ho\u1eb7c s\u1eeda ch\u1eefa kh\u00f4ng \u0111\u00fang quy tr\u00ecnh k\u1ef9 thu\u1eadt k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sua_chua_trong_giai_doan_chuyen_tiep_Sau_ngay_khoa_so\"><\/span><b>S\u1eeda ch\u1eefa trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp (Sau ng\u00e0y kh\u00f3a s\u1ed5)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh r\u00f5 th\u1eddi gian s\u1eeda ch\u1eefa \u0111\u1ed1i v\u1edbi c\u00e1c sai s\u00f3t c\u1ee7a n\u0103m b\u00e1o c\u00e1o (s\u1ed1 li\u1ec7u t\u1eeb 01\/01 \u0111\u1ebfn 31\/12):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n: Sau ng\u00e0y kh\u00f3a s\u1ed5 (sau ng\u00e0y 31\/12).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n: T\u1eeb sau ng\u00e0y kh\u00f3a s\u1ed5 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ef9 b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c k\u00fd duy\u1ec7t ph\u00e1t h\u00e0nh \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sau_khi_nop_hoac_cong_khai_Bao_cao_tai_chinh\"><\/span><b>Sau khi n\u1ed9p ho\u1eb7c c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT nghi\u00eam c\u1ea5m c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ef1 \u00fd l\u00e0m thay \u0111\u1ed5i th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p ho\u1eb7c \u0111\u00e3 c\u00f4ng khai.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu sau khi n\u1ed9p m\u1edbi ph\u00e1t hi\u1ec7n sai s\u00f3t: C\u01a1 quan BHXH ph\u1ea3i th\u1ef1c hi\u1ec7n s\u1eeda ch\u1eefa tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n sai s\u00f3t theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_Quy_bao_hiem_Phan_anh_toan_dien_thong_tin\"><\/span><b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh Qu\u1ef9 b\u1ea3o hi\u1ec3m: Ph\u1ea3n \u00e1nh to\u00e0n di\u1ec7n th\u00f4ng tin<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT mang t\u00ednh t\u1ed5ng h\u1ee3p cao.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung: Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 th\u00f4ng tin, s\u1ed1 li\u1ec7u \u0111\u00e3 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu, chi, qu\u1ea3n l\u00fd qu\u1ef9 BHXH, BHYT, BHTN ph\u00e1t sinh trong n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n: Bao g\u1ed3m c\u01a1 quan BHXH, BHXH Qu\u00e2n \u0111\u1ed9i v\u00e0 BHXH C\u00f4ng an nh\u00e2n d\u00e2n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m nh\u1ea5n v\u1ec1 t\u00ednh bao qu\u00e1t c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi \u0111\u1ed1i v\u1edbi c\u00e1c l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_diem_moi_giua_Thong_tu_1072025TT-BTC_va_Thong_tu_1022018TT-BTC\"><\/span><b>So s\u00e1nh \u0111i\u1ec3m m\u1edbi gi\u1eefa Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 102\/2018\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap b\u1ea1n h\u00ecnh dung r\u00f5 r\u00e0ng m\u1ee9c \u0111\u1ed9 thay \u0111\u1ed5i gi\u1eefa hai ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, b\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y s\u1ebd t\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i gi\u1eefa Th\u00f4ng t\u01b0 102\/2018\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT. T\u1eeb ch\u1ee9ng t\u1eeb, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u1ebfn s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, m\u1ed7i n\u1ed9i dung \u0111\u1ec1u cho th\u1ea5y xu h\u01b0\u1edbng chuy\u1ec3n d\u1ecbch sang t\u00ednh linh ho\u1ea1t, minh b\u1ea1ch v\u00e0 ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u1ef1c ti\u1ec5n qu\u1ea3n l\u00fd hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng: <\/b><span style=\"font-weight: 400;\">So s\u00e1nh \u0111i\u1ec3m m\u1edbi gi\u1eefa Th\u00f4ng 102\/2018\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 14.0404%;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"width: 31.7172%;\"><b>Th\u00f4ng t\u01b0 102\/2018\/TT-BTC<\/b><\/td>\n<td style=\"width: 53.4343%;\"><b>Th\u00f4ng t\u01b0 107\/2025\/TT-BTC<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.0404%;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td style=\"width: 31.7172%;\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n theo m\u1eabu quy \u0111\u1ecbnh s\u1eb5n.<\/span><\/td>\n<td style=\"width: 53.4343%;\"><span style=\"font-weight: 400;\">C\u01a1 quan BHXH t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.0404%;\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n<\/span><\/td>\n<td style=\"width: 31.7172%;\"><span style=\"font-weight: 400;\">Danh m\u1ee5c t\u00e0i kho\u1ea3n c\u0169, \u00edt t\u00f9y bi\u1ebfn.<\/span><\/td>\n<td style=\"width: 53.4343%;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi (Ph\u1ee5 l\u1ee5c I), cho ph\u00e9p b\u1ed5 sung chi ti\u1ebft s\u00e2u.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.0404%;\"><span style=\"font-weight: 400;\">S\u1ed5 k\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"width: 31.7172%;\"><span style=\"font-weight: 400;\">Theo h\u1ec7 th\u1ed1ng c\u0169.<\/span><\/td>\n<td style=\"width: 53.4343%;\"><span style=\"font-weight: 400;\">Thi\u1ebft k\u1ebf m\u1eabu s\u1ed5 theo Ph\u1ee5 l\u1ee5c II, khuy\u1ebfn kh\u00edch m\u1edf th\u00eam s\u1ed5 chi ti\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.0404%;\"><span style=\"font-weight: 400;\">S\u1eeda ch\u1eefa sai s\u00f3t<\/span><\/td>\n<td style=\"width: 31.7172%;\"><span style=\"font-weight: 400;\">Ch\u01b0a quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ed1c b\u00e1o c\u00e1o k\u00fd duy\u1ec7t.<\/span><\/td>\n<td style=\"width: 53.4343%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh r\u00f5 m\u1ed1c th\u1eddi gian t\u1eeb sau 31\/12 \u0111\u1ebfn tr\u01b0\u1edbc khi k\u00fd duy\u1ec7t BCTC.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.0404%;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"width: 31.7172%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 c\u0169.<\/span><\/td>\n<td style=\"width: 53.4343%;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh to\u00e0n di\u1ec7n m\u1ecdi ho\u1ea1t \u0111\u1ed9ng thu, chi bao g\u1ed3m c\u1ea3 kh\u1ed1i Qu\u00e2n \u0111\u1ed9i, C\u00f4ng an.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00ecn t\u1ed5ng th\u1ec3, s\u1ef1 chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 102\/2018\/TT-BTC sang Th\u00f4ng t\u01b0 107\/2025\/TT-BTC kh\u00f4ng ch\u1ec9 l\u00e0 c\u1eadp nh\u1eadt k\u1ef9 thu\u1eadt m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc n\u00e2ng c\u1ea5p to\u00e0n di\u1ec7n v\u1ec1 t\u01b0 duy qu\u1ea3n l\u00fd k\u1ebf to\u00e1n qu\u1ef9 b\u1ea3o hi\u1ec3m. C\u00e1c quy \u0111\u1ecbnh m\u1edbi cho th\u1ea5y xu h\u01b0\u1edbng r\u00f5 r\u1ec7t: t\u0103ng t\u00ednh linh ho\u1ea1t trong v\u1eadn h\u00e0nh (t\u1ef1 thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb, m\u1edf r\u1ed9ng t\u00e0i kho\u1ea3n), \u0111\u1ed3ng th\u1eddi si\u1ebft ch\u1eb7t t\u00ednh minh b\u1ea1ch v\u00e0 ki\u1ec3m so\u00e1t (quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd v\u1ec1 s\u1eeda sai v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 n\u1eafm v\u1eefng quy \u0111\u1ecbnh m\u00e0 c\u00f2n ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng th\u00edch \u1ee9ng, x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch ph\u00f9 h\u1ee3p th\u1ef1c ti\u1ec5n \u0111\u01a1n v\u1ecb. Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1edbm ngay t\u1eeb giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i s\u1ebd l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh gi\u00fap c\u00e1c c\u01a1 quan BHXH tri\u1ec3n khai Th\u00f4ng t\u01b0 107 hi\u1ec7u qu\u1ea3, h\u1ea1n ch\u1ebf r\u1ee7i ro v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh t\u1eeb n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_luan\"><\/span><b>K\u1ebf lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng, thay m\u1edbi ho\u00e0n to\u00e0n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u0169 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd hi\u1ec7n \u0111\u1ea1i. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c thay \u0111\u1ed5i v\u1ec1 ch\u1ee9ng t\u1eeb t\u1ef1 thi\u1ebft k\u1ebf, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n chi ti\u1ebft v\u00e0 quy tr\u00ecnh s\u1eeda ch\u1eefa sai s\u00f3t sau ng\u00e0y kh\u00f3a s\u1ed5 l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 c\u00e1c c\u00e1n b\u1ed9 k\u1ebf to\u00e1n ho\u00e0n th\u00e0nh t\u1ed1t nhi\u1ec7m v\u1ee5 trong n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ngu\u1ed3n tham kh\u1ea3o:<\/b><span style=\"font-weight: 400;\"> Th\u00f4ng t\u01b0 s\u1ed1 107\/2025\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t b\u1edfi: <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, 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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_Thong_tu_1072025TT-BTC_ve_quy_BHXH_va_BHYT\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Sau_khi_nop_bao_cao_len_co_quan_co_tham_quyen_don_vi_co_duoc_sua_so_ke_toan_nam_cu_khong\"><\/span>Sau khi n\u1ed9p b\u00e1o c\u00e1o l\u00ean c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c s\u1eeda s\u1ed5 k\u1ebf to\u00e1n n\u0103m c\u0169 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd s\u1eeda \u0111\u1ed5i s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o \u0111\u00e3 n\u1ed9p. M\u1ecdi \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i (n\u0103m ph\u00e1t hi\u1ec7n ra sai s\u00f3t).                    <\/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=\"He_thong_tai_khoan_moi_co_ap_dung_cho_BHXH_Quan_doi_khong\"><\/span>H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi c\u00f3 \u00e1p d\u1ee5ng cho BHXH Qu\u00e2n \u0111\u1ed9i 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. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 107\/2025\/TT-BTC ph\u1ea3n \u00e1nh s\u1ed1 li\u1ec7u t\u1ea1i c\u1ea3 c\u01a1 quan BHXH, BHXH Qu\u00e2n \u0111\u1ed9i v\u00e0 BHXH C\u00f4ng an nh\u00e2n d\u00e2n.                    <\/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\": \"Sau khi n\u1ed9p b\u00e1o c\u00e1o l\u00ean c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c s\u1eeda s\u1ed5 k\u1ebf to\u00e1n n\u0103m c\u0169 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd s\u1eeda \u0111\u1ed5i s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o \u0111\u00e3 n\u1ed9p. M\u1ecdi \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i (n\u0103m ph\u00e1t hi\u1ec7n ra sai s\u00f3t).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi c\u00f3 \u00e1p d\u1ee5ng cho BHXH Qu\u00e2n \u0111\u1ed9i 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. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 107\/2025\/TT-BTC ph\u1ea3n \u00e1nh s\u1ed1 li\u1ec7u t\u1ea1i c\u1ea3 c\u01a1 quan BHXH, BHXH Qu\u00e2n \u0111\u1ed9i v\u00e0 BHXH C\u00f4ng an nh\u00e2n d\u00e2n.\"\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>Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng an sinh x\u00e3 h\u1ed9i kh\u00f4ng ng\u1eebng ho\u00e0n thi\u1ec7n, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng t\u01b0 107\/2025\/TT-BTC v\u1ec1 qu\u1ef9 BHXH v\u00e0 BHYT ng\u00e0y 14\/11\/2025. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p quy quan tr\u1ecdng, thay m\u1edbi ho\u00e0n to\u00e0n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho c\u00e1c qu\u1ef9 b\u1ea3o hi\u1ec3m, bao g\u1ed3m: Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, qu\u1ef9 b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 qu\u1ef9 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHXH, BHYT, BHTN). B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chuy\u00ean s\u00e2u c\u00e1c thay \u0111\u1ed5i c\u1ed1t l\u00f5i v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c h\u00e0nh chi ti\u1ebft \u0111\u1ec3 c\u00e1c \u0111\u01a1n v\u1ecb s\u1eb5n s\u00e0ng \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026. &nbsp; T\u1ed5ng quan [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7972,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7971","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\/7971","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=7971"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7971\/revisions"}],"predecessor-version":[{"id":7992,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7971\/revisions\/7992"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7972"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}