{"id":8117,"date":"2026-04-05T20:45:39","date_gmt":"2026-04-06T03:45:39","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8117"},"modified":"2026-04-05T20:45:39","modified_gmt":"2026-04-06T03:45:39","slug":"thong-tu-15-2026-tt-btc-tai-san-ma-hoa","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/","title":{"rendered":"\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC\uff1a\u30b3\u30fc\u30c9\u5316\u8cc7\u7523\u306e\u4f1a\u8a08\u539f\u5247\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6025\u901f\u306b\u5909\u5316\u3059\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u304a\u3044\u3066\u3001\u6697\u53f7\u8cc7\u7523\u306a\u3069\u306e\u65b0\u305f\u306a\u8cc7\u7523\u30af\u30e9\u30b9\u306e\u7ba1\u7406\u3068\u4f1a\u8a08\u51e6\u7406\u306f\u55ab\u7dca\u306e\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u30022026\u5e743\u67084\u65e5\u3001\u8ca1\u52d9\u7701\u306f\u3053\u308c\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u6b63\u5f0f\u306b\u516c\u5e03\u3057\u305f\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/tai-chinh\/thong-tu-15-2026-tt-btc-huong-dan-ke-toan-cho-to-chuc-thi-truong-tai-san-ma-hoa-427795-d1.html\" target=\"_blank\" rel=\"noopener\">\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u672c\u6587\u66f8\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u4eee\u60f3\u901a\u8ca8\u5e02\u5834\u306b\u53c2\u52a0\u3059\u308b\u7d44\u7e54\u306e\u305f\u3081\u306e\u4f1a\u8a08\u539f\u5247\u3092\u5b9a\u3081\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u3053\u306e\u91cd\u8981\u306a\u8a66\u9a13\u904b\u7528\u6bb5\u968e\u306b\u304a\u3044\u3066\u3001\u7c3f\u8a18\u304a\u3088\u3073\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u3092\u6a19\u6e96\u5316\u3059\u308b\u4e0a\u3067\u5f79\u7acb\u3064\u3001\u57fa\u790e\u7684\u306a\u6cd5\u7684\u6587\u66f8\u3068\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Tong_quan_ve_Thong_tu_152026TT-BTC\" >\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC\u306e\u6982\u8981<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Pham_vi_dieu_chinh_va_Doi_tuong_ap_dung_theo_Thong_tu_152026TT-BTC\" >\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC\u306b\u57fa\u3065\u304f\u898f\u5236\u306e\u7bc4\u56f2\u304a\u3088\u3073\u9069\u7528\u5bfe\u8c61<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Pham_vi_dieu_chinh\" >\u898f\u5236\u306e\u7bc4\u56f2<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Doi_tuong_ap_dung\" >\u9069\u7528\u5bfe\u8c61<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Nguyen_tac_hach_toan_chung_theo_quy_dinh_moi\" >\u65b0\u898f\u5247\u306b\u57fa\u3065\u304f\u4e00\u822c\u4f1a\u8a08\u539f\u5247<\/a><\/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-15-2026-tt-btc-tai-san-ma-hoa\/#Huong_dan_ke_toan_chi_tiet_cho_To_chuc_cung_cap_dich_vu_VASP\" >\u30d9\u30c8\u30ca\u30e0\u306e\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\uff08VASP\uff09\u5411\u3051\u8a73\u7d30\u4f1a\u8a08\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/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-15-2026-tt-btc-tai-san-ma-hoa\/#Ghi_nhan_doanh_thu_Tai_khoan_511\" >\u8a18\u9332\u7684\u306a\u53ce\u76ca\uff08\u30a2\u30ab\u30a6\u30f3\u30c8511\uff09<\/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-15-2026-tt-btc-tai-san-ma-hoa\/#Quan_ly_tach_biet_tai_san\" >\u5225\u500b\u306e\u8cc7\u7523\u7ba1\u7406<\/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-15-2026-tt-btc-tai-san-ma-hoa\/#Quan_ly_no_phai_thu_va_du_phong\" >\u58f2\u639b\u91d1\u7ba1\u7406\u304a\u3088\u3073\u5f15\u5f53\u91d1<\/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-15-2026-tt-btc-tai-san-ma-hoa\/#Ke_toan_doi_voi_To_chuc_phat_hanh_tai_san_ma_hoa\" >\u6697\u53f7\u8cc7\u7523\u767a\u884c\u8005\u306e\u4f1a\u8a08\u51e6\u7406<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Huong_dan_doi_voi_Nha_dau_tu_la_to_chuc\" >\u6a5f\u95a2\u6295\u8cc7\u5bb6\u5411\u3051\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Phan_tich_tac_dong_va_Thach_thuc_thuc_thi_Thong_tu_152026TT-BTC\" >\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC\u306e\u5f71\u97ff\u3068\u5b9f\u65bd\u4e0a\u306e\u8ab2\u984c\u306e\u5206\u6790<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Tac_dong_tich_cuc\" >\u30d7\u30e9\u30b9\u306e\u5f71\u97ff<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Thach_thuc_doi_voi_bo_phan_ke_toan\" >\u7d4c\u7406\u90e8\u9580\u304c\u76f4\u9762\u3059\u308b\u8ab2\u984c<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Ket_luan_va_khuyen_nghi\" >\u7d50\u8ad6\u3068\u63d0\u8a00\u00a0<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Giai_dap_thac_mac_ve_Thong_tu_152026TT-BTC\" >\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Thong_tu_152026TT-BTC\"><\/span><b>\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC\u306e\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC\u306e\u767a\u884c\u306f\u5076\u7136\u3067\u306f\u306a\u304f\u3001\u653f\u5e9c\u304a\u3088\u3073\u8ca1\u52d9\u7701\u306b\u3088\u308b\u7dbf\u5bc6\u306a\u6e96\u5099\u30d7\u30ed\u30bb\u30b9\u3092\u7d4c\u3066\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u6587\u66f8\u306f\u30012025\u5e749\u67089\u65e5\u4ed8\u6c7a\u8b70\u7b2c05\/2025\/NQ-CP\u53f7\u306b\u898f\u5b9a\u3055\u308c\u305f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u4eee\u60f3\u901a\u8ca8\u5e02\u5834\u306e\u8a66\u9a13\u7684\u5c0e\u5165\u306b\u95a2\u3059\u308b\u5185\u5bb9\u3092\u5177\u4f53\u7684\u306b\u793a\u3059\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u91cd\u8981\u306a\u6cd5\u7684\u60c5\u5831\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f8\u756a\u53f7\uff1a15\/2026\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u767a\u884c\u65e5\uff1a2026\u5e743\u67084\u65e5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u767a\u884c\u6a5f\u95a2\uff1a\u8ca1\u52d9\u7701<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f72\u540d\u8005\uff1a\u30b0\u30a8\u30f3\u30fb\u30c9\u30a5\u30c3\u30af\u30fb\u30bf\u30e0\u526f\u5927\u81e3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u767a\u52b9\u65e5\uff1a\u672c\u901a\u9054\u306f\u7f72\u540d\u65e5\uff082026\u5e743\u67084\u65e5\uff09\u304b\u3089\u767a\u52b9\u3057\u30012026\u4f1a\u8a08\u5e74\u5ea6\u306b\u76f4\u3061\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC\u306e\u767a\u884c\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u91cd\u8981\u306a\u6839\u62e0\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u7b2c88\/2015\/QH13\u53f7\uff08\u6cd5\u5f8b\u7b2c56\/2024\/QH15\u53f7\u306b\u3088\u308a\u6539\u6b63\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7523\u696d\u6280\u8853\u6cd5\u7b2c71\/2025\/QH15\u53f7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2024\u5e7412\u670822\u65e5\u4ed8\u6c7a\u8b70\u7b2c57-NQ\/TW\u53f7\uff08\u56fd\u5bb6\u79d1\u5b66\u6280\u8853\u958b\u767a\u304a\u3088\u3073\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u306b\u304a\u3051\u308b\u753b\u671f\u7684\u306a\u9032\u6b69\u306b\u3064\u3044\u3066\uff09<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh_va_Doi_tuong_ap_dung_theo_Thong_tu_152026TT-BTC\"><\/span><b>\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC\u306b\u57fa\u3065\u304f\u898f\u5236\u306e\u7bc4\u56f2\u304a\u3088\u3073\u9069\u7528\u5bfe\u8c61<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8120\" aria-describedby=\"caption-attachment-8120\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8120\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC.jpg\" alt=\"Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 15\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8120\" class=\"wp-caption-text\">\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC\u306b\u57fa\u3065\u304f\u898f\u5236\u306e\u7bc4\u56f2\u304a\u3088\u3073\u9069\u7528\u5bfe\u8c61<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u307e\u305a\u6700\u521d\u306b\u7559\u610f\u3059\u3079\u304d\u70b9\u306f\u3001\u3053\u306e\u6587\u66f8\u306e\u9069\u7528\u7bc4\u56f2\u3067\u3059\u3002\u901a\u905415\/2026\/TT-BTC\u306f\u3001\u4f1a\u8a08\u3001\u7c3f\u8a18\u3001\u304a\u3088\u3073\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u539f\u5247\u3092\u5b9a\u3081\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh\"><\/span><b>\u898f\u5236\u306e\u7bc4\u56f2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905415\/2026\/TT-BTC\u306f\u3001\u8a66\u9a13\u7684\u5b9f\u65bd\u671f\u9593\u4e2d\u306b\u5e02\u5834\u306b\u53c2\u52a0\u3059\u308b\u7d44\u7e54\u306b\u5bfe\u3059\u308b\u4f1a\u8a08\u539f\u5247\u306b\u95a2\u3059\u308b\u6307\u91dd\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u7b2c1\u6761\u306e\u91cd\u8981\u306a\u6761\u9805\u3067\u306f\u3001\u3053\u306e\u901a\u9054\u306f\u7d44\u7e54\u306e\u56fd\u5bb6\u4e88\u7b97\u306b\u5bfe\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6c7a\u5b9a\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u5f37\u8abf\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u5e74\u672b\u6c7a\u7b97\u51e6\u7406\u306b\u304a\u3051\u308b\u8aa4\u308a\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>\u9069\u7528\u5bfe\u8c61<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u6587\u66f8\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u6cd5\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u3055\u308c\u3001\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u4ee5\u4e0b\u306e3\u3064\u306e\u4e3b\u8981\u306a\u56e3\u4f53\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4eee\u60f3\u901a\u8ca8\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\uff08VASP\uff09\uff1a\u3053\u308c\u306b\u306f\u3001\u53d6\u5f15\u6240\uff08\u5e02\u5834\u7d44\u7e54\uff09\u3001\u4eee\u60f3\u901a\u8ca8\u30ab\u30b9\u30c8\u30c7\u30a3\u30a2\u30f3\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u767a\u884c\u8005\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4eee\u60f3\u901a\u8ca8\u767a\u884c\u8005\uff1a\u6c7a\u8b7005\/2025\/NQ-CP\u306b\u5f93\u3063\u3066\u8cc7\u672c\u3092\u8abf\u9054\u3057\u305f\u308a\u3001\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\/\u30b3\u30a4\u30f3\uff09\u3092\u5e02\u5834\u306b\u767a\u884c\u3057\u305f\u308a\u3059\u308b\u4f01\u696d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5185\u6a5f\u95a2\u6295\u8cc7\u5bb6\uff1a\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3001\u91d1\u878d\u4f1a\u793e\u3001\u307e\u305f\u306f\u91d1\u878d\u6295\u8cc7\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u4e00\u90e8\u3068\u3057\u3066\u6697\u53f7\u8cc7\u7523\u3092\u4fdd\u6709\u3059\u308b\u4f01\u696d\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_hach_toan_chung_theo_quy_dinh_moi\"><\/span><b>\u65b0\u898f\u5247\u306b\u57fa\u3065\u304f\u4e00\u822c\u4f1a\u8a08\u539f\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC\u306e\u7b2c4\u6761\u306b\u3088\u308c\u3070\u3001\u53c2\u52a0\u7d44\u7e54\u306f\u4f1a\u8a08\u6cd5\u304a\u3088\u3073\u305d\u308c\u306b\u4f34\u3046\u4f01\u696d\u4f1a\u8a08\u5236\u5ea6\u3092\u5b8c\u5168\u306b\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u56de\u89a7\u6587\u66f8\u756a\u53f7 99\/2025\/TT-BTC <\/a><\/span><\/strong><span style=\"font-weight: 400;\">2025\u5e7410\u670827\u65e5<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u300c\u5f62\u5f0f\u3088\u308a\u3082\u5b9f\u8cea\u3092\u91cd\u8996\u3059\u308b\u300d\u539f\u5247\uff08\u7b2c3\u6761\uff09\u306f\u3001\u901a\u905415\/2026\/TT-BTC\u3067\u5f37\u8abf\u3055\u308c\u3066\u3044\u308b\u4e2d\u6838\u7684\u306a\u539f\u5247\u3067\u3059\u3002\u5c02\u9580\u7528\u8a9e\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u898f\u5b9a\u304c\u306a\u3044\u5834\u5408\u3001\u4f1a\u8a08\u51e6\u7406\u306f\u53d6\u5f15\u306e\u7d4c\u6e08\u7684\u5b9f\u8cea\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6697\u53f7\u8cc7\u7523\u304c\u8ca9\u58f2\u7528\u5546\u54c1\u306e\u6027\u8cea\u3092\u6301\u3064\u5834\u5408\uff1a\u4f1a\u8a08\u51e6\u7406\u306f\u5728\u5eab\u7ba1\u7406\u3068\u540c\u69d8\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6697\u53f7\u8cc7\u7523\u304c\u91d1\u878d\u5546\u54c1\u3067\u3042\u308b\u5834\u5408\uff1a\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u8a3c\u5238\u53d6\u5f15\u3084\u91d1\u878d\u6295\u8cc7\u306e\u5834\u5408\u3068\u540c\u69d8\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_toan_chi_tiet_cho_To_chuc_cung_cap_dich_vu_VASP\"><\/span><b>\u30d9\u30c8\u30ca\u30e0\u306e\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\uff08VASP\uff09\u5411\u3051\u8a73\u7d30\u4f1a\u8a08\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53d6\u5f15\u6240\u304a\u3088\u3073\u4fdd\u7ba1\u696d\u8005\u306b\u5bfe\u3057\u3066\u3001\u901a\u905415\/2026\/TT-BTC\u306f\u900f\u660e\u6027\u3068\u8cc7\u7523\u306e\u5206\u96e2\u306b\u95a2\u3057\u3066\u53b3\u683c\u306a\u8981\u4ef6\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ghi_nhan_doanh_thu_Tai_khoan_511\"><\/span><b>\u8a18\u9332\u7684\u306a\u53ce\u76ca\uff08\u30a2\u30ab\u30a6\u30f3\u30c8511\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u7d44\u7e54\u306f\u3001\u300c\u58f2\u4e0a\u304a\u3088\u3073\u63d0\u4f9b\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u306e\u53ce\u76ca\u300d\u52d8\u5b9a\u306b\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u306e\u53ce\u76ca\u3092\u8a18\u9332\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u901a\u905415\/2026\/TT-BTC\u3067\u306f\u3001\u5404\u7a2e\u985e\u3054\u3068\u306b\u8a73\u7d30\u306a\u8ffd\u8de1\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e02\u5834\u904b\u55b6\u30b5\u30fc\u30d3\u30b9\uff1a\u6ce8\u6587\u57f7\u884c\u624b\u6570\u6599\u3001\u51fa\u91d1\uff0f\u5165\u91d1\u624b\u6570\u6599\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u7ba1\u30b5\u30fc\u30d3\u30b9\uff1a\u30a6\u30a9\u30ec\u30c3\u30c8\u7ba1\u7406\u624b\u6570\u6599\u3001\u4eee\u60f3\u901a\u8ca8\u4fdd\u7ba1\u624b\u6570\u6599\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u767a\u884c\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u30b5\u30fc\u30d3\u30b9\uff1a\u4e0a\u5834\u624b\u6570\u6599\u3001\u767a\u884c\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u624b\u6570\u6599\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_tach_biet_tai_san\"><\/span><b>\u5225\u500b\u306e\u8cc7\u7523\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u901a\u905415\/2026\/TT-BTC\u306e\u9ec4\u91d1\u5f8b\u3067\u3059\u3002\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306f\u4ee5\u4e0b\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9867\u5ba2\u306e\u6697\u53f7\u8cc7\u7523\u306f\u3001\u81ea\u8eab\u306e\u8cc7\u7523\u3068\u306f\u5225\u306b\u7ba1\u7406\u30fb\u4f1a\u8a08\u51e6\u7406\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9867\u5ba2\u8cc7\u7523\u306f\u3001\uff08\u6240\u6709\u6a29\u306b\u95a2\u3059\u308b\u305d\u306e\u4ed6\u306e\u898f\u5b9a\u304c\u3042\u308b\u5834\u5408\u3092\u9664\u304d\uff09\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u7d44\u7e54\u306e\u8cc7\u7523\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u3079\u304d\u3067\u306f\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u9867\u5ba2\u306e\u8cc7\u7523\u306e\u8a73\u7d30\u306a\u6b8b\u9ad8\u306f\u3001\u904b\u7528\u898f\u5247\u306b\u5f93\u3063\u3066\u3001\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u5143\u5e33\u307e\u305f\u306f\u4e2d\u9593\u52d8\u5b9a\u30b7\u30b9\u30c6\u30e0\u3067\u8ffd\u8de1\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_no_phai_thu_va_du_phong\"><\/span><b>\u58f2\u639b\u91d1\u7ba1\u7406\u304a\u3088\u3073\u5f15\u5f53\u91d1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u8a72\u90e8\u7f72\u306f\u3001\u6697\u53f7\u5316\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u304b\u3089\u751f\u3058\u308b\u58f2\u639b\u91d1\u3092\u5206\u985e\u3057\u3001\u7dbf\u5bc6\u306b\u8ffd\u8de1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u8cc7\u672c\u306e\u5b89\u5168\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u91d1\u878d\u6cd5\u898f\u306b\u5f93\u3063\u3066\u5b9a\u671f\u7684\u306b\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_doi_voi_To_chuc_phat_hanh_tai_san_ma_hoa\"><\/span><b>\u6697\u53f7\u8cc7\u7523\u767a\u884c\u8005\u306e\u4f1a\u8a08\u51e6\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u3001\u901a\u905415\/2026\/TT-BTC\u306f\u3001\u30c8\u30fc\u30af\u30f3\u4fdd\u6709\u8005\u304b\u3089\u751f\u3058\u308b\u7fa9\u52d9\u306e\u6027\u8cea\u306b\u57fa\u3065\u3044\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u8981\u6c42\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc7\u91d1\u8abf\u9054\u3092\u4f34\u3046\u5834\u5408\uff1a\u767a\u884c\u4e3b\u4f53\u304c\u5c06\u6765\u7684\u306b\u91d1\u92ad\u307e\u305f\u306f\u8cc7\u7523\u3092\u8fd4\u6e08\u3059\u308b\u3053\u3068\u3092\u7d04\u675f\u3059\u308b\u5834\u5408\uff08\u501f\u5165\u3068\u540c\u69d8\uff09\u3001\u7d44\u7e54\u306f\u305d\u308c\u3092\u8ca0\u50b5\u52d8\u5b9a\uff08\u6027\u8cea\u306b\u5fdc\u3058\u3066\u52d8\u5b9a\u79d1\u76ee331\u3001338\u3001\u307e\u305f\u306f341\uff09\u306b\u8a18\u9332\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c8\u30fc\u30af\u30f3\u3092\u5c06\u6765\u306e\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u3059\u308b\u5834\u5408\uff1a\u30d7\u30ea\u30da\u30a4\u30c9\u30c8\u30fc\u30af\u30f3\u306e\u8ca9\u58f2\u306b\u3088\u308b\u53ce\u76ca\u306f\u300c\u672a\u53ce\u53ce\u76ca\u300d\uff08\u52d8\u5b9a\u79d1\u76ee3387\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u53ce\u76ca\u306f\u3001\u30c8\u30fc\u30af\u30f3\u4fdd\u6709\u8005\u306b\u5b9f\u969b\u306b\u30b5\u30fc\u30d3\u30b9\u304c\u63d0\u4f9b\u3055\u308c\u305f\u6642\u70b9\u3067\u521d\u3081\u3066\u52d8\u5b9a\u79d1\u76ee511\u306b\u632f\u308a\u66ff\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u767a\u884c\u8cbb\u7528\uff1a\u30b7\u30b9\u30c6\u30e0\u958b\u767a\u3001\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u3001\u304a\u3088\u3073\u767a\u884c\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u8cbb\u7528\u306f\u3001\u914d\u5206\u306e\u305f\u3081\u306b\u9032\u884c\u4e2d\u306e\u4f5c\u696d\uff08\u52d8\u5b9a\u79d1\u76ee154\uff09\u307e\u305f\u306f\u524d\u6255\u8cbb\u7528\uff08\u52d8\u5b9a\u79d1\u76ee242\uff09\u306b\u96c6\u8a08\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_doi_voi_Nha_dau_tu_la_to_chuc\"><\/span><b>\u6a5f\u95a2\u6295\u8cc7\u5bb6\u5411\u3051\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u76ee\u7684\u3067\u6697\u53f7\u8cc7\u7523\u3092\u4fdd\u6709\u3059\u308b\u4f01\u696d\u306b\u5bfe\u3057\u3066\u306f\u3001\u901a\u905415\/2026\/TT-BTC\u304c\u91d1\u878d\u6295\u8cc7\u6d3b\u52d5\u3068\u540c\u69d8\u306e\u4f1a\u8a08\u4e0a\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d6\u5f97\u539f\u4fa1\u306e\u6c7a\u5b9a\uff1a\u8cfc\u5165\u6642\u3001\u8cc7\u7523\u306f\u5b9f\u969b\u306e\u8cfc\u5165\u4fa1\u683c\u306b\u3001\u95a2\u9023\u3059\u308b\u76f4\u63a5\u8cbb\u7528\uff08\u70ba\u66ff\u53d6\u5f15\u624b\u6570\u6599\uff09\u3092\u52a0\u3048\u305f\u91d1\u984d\u3067\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u6709\u76ee\u7684\u306b\u3088\u308b\u5206\u985e\uff1a\u77ed\u671f\u4fdd\u6709\uff0812\u30f6\u6708\u672a\u6e80\uff09\u306f\u52d8\u5b9a\u79d1\u76ee121\u300c\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\uff08\u30b3\u30fc\u30c9\u5316\u8cc7\u7523\u306e\u8a73\u7d30\uff09\u300d\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002\u9577\u671f\u4fdd\u6709\u306f\u52d8\u5b9a\u79d1\u76ee228\u300c\u305d\u306e\u4ed6\u306e\u6295\u8cc7\u300d\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u6642\u306e\u518d\u8a55\u4fa1\uff1a\u4eee\u60f3\u901a\u8ca8\u5e02\u5834\u306e\u6975\u3081\u3066\u5909\u52d5\u306e\u6fc0\u3057\u3044\u6027\u8cea\u306e\u305f\u3081\u3001\u901a\u905415\/2026\/TT-BTC\u3067\u306f\u3001\u8cc7\u7523\u306e\u6e1b\u640d\u307e\u305f\u306f\u518d\u8a55\u4fa1\u5f15\u5f53\u91d1\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306f\u4fe1\u983c\u3067\u304d\u308b\u5e02\u5834\u8a3c\u62e0\uff08\u30d1\u30a4\u30ed\u30c3\u30c8\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u4e0b\u3067\u8a8d\u53ef\u3055\u308c\u305f\u4e3b\u8981\u53d6\u5f15\u6240\u304b\u3089\u306e\u4fa1\u683c\uff09\u3092\u6301\u3064\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_tac_dong_va_Thach_thuc_thuc_thi_Thong_tu_152026TT-BTC\"><\/span><b>\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC\u306e\u5f71\u97ff\u3068\u5b9f\u65bd\u4e0a\u306e\u8ab2\u984c\u306e\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8119\" aria-describedby=\"caption-attachment-8119\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8119\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC.jpg\" alt=\"T\u00e1c \u0111\u1ed9ng v\u00e0 Th\u00e1ch th\u1ee9c th\u1ef1c thi Th\u00f4ng t\u01b0 15\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8119\" class=\"wp-caption-text\">\u901a\u905415\/2026\/TT-BTC\u306e\u5b9f\u65bd\u306b\u304a\u3051\u308b\u5f71\u97ff\u3068\u8ab2\u984c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905415\/2026\/TT-BTC\u306e\u767a\u884c\u306f\u3001\u5358\u306a\u308b\u4f1a\u8a08\u898f\u5247\u306e\u8ffd\u52a0\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u306b\u5927\u304d\u306a\u5909\u5316\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u753b\u671f\u7684\u306a\u6a5f\u4f1a\u3092\u3082\u305f\u3089\u3059\u4e00\u65b9\u3067\u3001\u3053\u306e\u6587\u66f8\u306f\u5b9f\u969b\u306e\u5c0e\u5165\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u591a\u304f\u306e\u8ab2\u984c\u3082\u63d0\u8d77\u3057\u3066\u3044\u307e\u3059\u3002\u5168\u4f53\u50cf\u3092\u3088\u308a\u6df1\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001MAN\uff08Master Accountant Network\uff09\u3068\u3068\u3082\u306b\u3001\u4e21\u65b9\u306e\u5074\u9762\u3092\u5fb9\u5e95\u7684\u306b\u5206\u6790\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u80af\u5b9a\u7684\u306a\u4fa1\u5024\u89b3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u7406\u90e8\u9580\u304c\u76f4\u9762\u3059\u308b\u6280\u8853\u7684\u306a\u969c\u58c1\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_tich_cuc\"><\/span><b>\u30d7\u30e9\u30b9\u306e\u5f71\u97ff<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC\u306e\u767a\u884c\u306f\u3001\u4e3b\u306b3\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u900f\u660e\u6027\uff1a\u8ca1\u52d9\u5831\u544a\u306b\u304a\u3051\u308b\u300c\u30b0\u30ec\u30fc\u30be\u30fc\u30f3\u300d\u3092\u6392\u9664\u3059\u308b\u3053\u3068\u3067\u3001\u898f\u5236\u5f53\u5c40\uff08\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u3001\u8ca1\u52d9\u7701\uff09\u306f\u8a66\u9a13\u5e02\u5834\u306b\u304a\u3051\u308b\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u76e3\u8996\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u8a98\u81f4\uff1a\u30d9\u30c8\u30ca\u30e0\u306b\u3057\u3063\u304b\u308a\u3068\u3057\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u304c\u6574\u5099\u3055\u308c\u308c\u3070\u3001\u56fd\u969b\u7684\u306a\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u306fWeb3\/\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3078\u306e\u6295\u8cc7\u306b\u3001\u3088\u308a\u81ea\u4fe1\u3092\u6301\u3064\u3088\u3046\u306b\u306a\u308b\u3060\u308d\u3046\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\uff1a\u4f01\u696d\u306f\u3001\u8cc7\u91d1\u6e90\u3084\u4eee\u60f3\u901a\u8ca8\u304b\u3089\u306e\u5229\u76ca\u306e\u5408\u6cd5\u6027\u306b\u3064\u3044\u3066\u5f53\u5c40\u306b\u8aac\u660e\u3059\u308b\u6839\u62e0\u3092\u6301\u3064\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u5730\u4f4d\u3084\u900f\u660e\u6027\u306e\u9762\u3067\u660e\u78ba\u306a\u5229\u70b9\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u901a\u905415\/2026\/TT-BTC\u306e\u898f\u5b9a\u3092\u6b63\u78ba\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u843d\u3068\u3057\u8fbc\u3080\u306e\u306f\u5bb9\u6613\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306e\u6280\u8853\u7684\u7279\u6027\u306f\u3001\u5f93\u6765\u306e\u4f1a\u8a08\u624b\u6cd5\u3068\u77db\u76fe\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u4f01\u696d\u304c\u65e9\u671f\u306b\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u30dc\u30c8\u30eb\u30cd\u30c3\u30af\u3092\u751f\u307f\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thach_thuc_doi_voi_bo_phan_ke_toan\"><\/span><b>\u7d4c\u7406\u90e8\u9580\u304c\u76f4\u9762\u3059\u308b\u8ab2\u984c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC\u306f\u539f\u5247\u306e\u67a0\u7d44\u307f\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u305d\u306e\u5b9f\u969b\u306e\u5b9f\u65bd\u306b\u306f\u4ee5\u4e0b\u306e\u7406\u7531\u304b\u3089\u56f0\u96e3\u304c\u4f34\u3046\u3060\u308d\u3046\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u6b63\u4fa1\u5024\u306e\u6c7a\u5b9a\uff1a\u6697\u53f7\u8cc7\u7523\u5e02\u5834\u306f\u8907\u6570\u306e\u56fd\u969b\u7684\u306a\u53d6\u5f15\u6240\u306724\u6642\u9593365\u65e5\u7a3c\u50cd\u3057\u3066\u304a\u308a\u3001\u4f1a\u8a08\u76ee\u7684\u3067\u7279\u5b9a\u306e\u6642\u70b9\u306e\u7d42\u5024\u3092\u9078\u629e\u3059\u308b\u306b\u306f\u3001\u7dca\u5bc6\u306a\u5408\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30b7\u30b9\u30c6\u30e0\uff1a\u73fe\u5728\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u96fb\u5b50\u30a6\u30a9\u30ec\u30c3\u30c8\u306e\u6b8b\u9ad8\u3068\u306e\u6b63\u78ba\u306a\u4e00\u81f4\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306b\u3001\u30aa\u30f3\u30c1\u30a7\u30fc\u30f3\u30c7\u30fc\u30bf\u3068\u306e\u7167\u5408\u6a5f\u80fd\u3092\u7d71\u5408\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\u7d50\u8ad6\u3068\u63d0\u8a00\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905415\/2026\/TT-BTC\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u4eee\u60f3\u901a\u8ca8\u5e02\u5834\u306e\u5c02\u9580\u5316\u306b\u5411\u3051\u305f\u6307\u91dd\u3068\u306a\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u901a\u9054\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u306f\u3001\u6cd5\u7684\u7fa9\u52d9\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30c7\u30b8\u30bf\u30eb\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u4f01\u696d\u304c\u4e3b\u8981\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3001\u900f\u660e\u6027\u3068\u8ca1\u52d9\u80fd\u529b\u3092\u793a\u3059\u6a5f\u4f1a\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u56f0\u96e3\u306a\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001\u65b0\u305f\u306a\u30d3\u30b8\u30cd\u30b9\u30eb\u30fc\u30eb\u3092\u7fd2\u5f97\u3059\u308b\u3053\u3068\u306f\u751f\u304d\u6b8b\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u30a8\u30e9\u30fc\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u3092\u53c2\u7167\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> \u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8ca1\u52d9\u8af8\u8868\u304c\u5e38\u306b\u901a\u905415\/2026\/TT-BTC\u306e\u57fa\u6e96\u306b\u53b3\u5bc6\u306b\u6e96\u62e0\u3059\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u5411\u3051\u30a2\u30c9\u30d0\u30a4\u30b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\uff1a\u901a\u905415\/2026\/TT-BTC\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3063\u3066\u3001\u4f1a\u8a08\u52d8\u5b9a\u79d1\u76ee\u8868\u3092\u66f4\u65b0\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\uff1a\u9280\u884c\u9810\u91d1\u306e\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u3068\u540c\u7b49\u306e\u53d6\u5f15\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u3092\u30d3\u30b8\u30cd\u30b9\u30a6\u30a9\u30ec\u30c3\u30c8\u4e0a\u306b\u78ba\u7acb\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u653f\u7b56\u306e\u76e3\u8996\uff1a\u901a\u905415\/2026\/TT-BTC\u306f\u307e\u3060\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u4f01\u696d\u306f\u8fd1\u3044\u5c06\u6765\u767a\u884c\u3055\u308c\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u6697\u53f7\u8cc7\u7523\u7a0e\u898f\u5236\u306b\u5099\u3048\u308b\u305f\u3081\u306b\u3001\u5225\u9014\u4f1a\u8a08\u8a18\u9332\u3092\u4fdd\u6301\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e74\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u901a\u905415\/2026\/TT-BTC\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u4f01\u696d\u306f\u30c7\u30b8\u30bf\u30eb\u91d1\u878d\u6642\u4ee3\u306b\u304a\u3044\u3066\u4e3b\u5c0e\u6a29\u3092\u63e1\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\">\u63a5\u89e6<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u30a2\u30c9\u30d0\u30a4\u30b9\u3084\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u53c2\u8003\u6587\u732e\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c7a\u8b70\u7b2c05\/2025\/NQ-CP\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\u7b2c88\/2015\/QH13\u53f7\u304a\u3088\u3073\u95a2\u9023\u6587\u66f8\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_Thong_tu_152026TT-BTC\"><\/span><b>\u56de\u89a7\u6587\u66f815\/2026\/TT-BTC\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 to\u00e0n c\u1ea7u \u0111ang chuy\u1ec3n d\u1ecbch m\u1ea1nh m\u1ebd, vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n m\u1edbi nh\u01b0 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (Crypto Assets) tr\u1edf th\u00e0nh y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft. Ng\u00e0y 04\/03\/2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng t\u01b0 15\/2026\/TT-BTC nh\u1eb1m h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c tham gia th\u1ecb tr\u01b0\u1eddng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a t\u1ea1i Vi\u1ec7t Nam. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng, gi\u00fap c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh chu\u1ea9n h\u00f3a quy tr\u00ecnh ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong giai \u0111o\u1ea1n th\u00ed \u0111i\u1ec3m quan [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8117","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\/8117","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=8117"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8117\/revisions"}],"predecessor-version":[{"id":8121,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8117\/revisions\/8121"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8118"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}