{"id":9978,"date":"2026-09-21T15:19:04","date_gmt":"2026-09-21T08:19:04","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9978"},"modified":"2026-09-21T15:19:04","modified_gmt":"2026-09-21T08:19:04","slug":"cong-ty-tu-van-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-tu-van-ke-toan\/","title":{"rendered":"C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p t\u1ea1i TP.HCM"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n l\u00e0 \u0111\u1ed1i t\u00e1c quy\u1ebft \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 tu\u00e2n th\u1ee7 \u0111\u00fang hai khung ph\u00e1p l\u00fd m\u1edbi c\u1ee7a n\u0103m 2026 hay kh\u00f4ng, <\/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\u89a799\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026. Ch\u1ecdn sai c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n \u0111\u1ed3ng ngh\u0129a v\u1edbi ghi s\u1ed5 sai t\u1ef7 gi\u00e1, l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111\u1ed1i m\u1eb7t r\u1ee7i ro x\u1eed ph\u1ea1t. B\u00e0i vi\u1ebft gi\u00fap ch\u1ee7 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi d\u1ecbch v\u1ee5, ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 v\u00e0 b\u1ed9 c\u00e2u h\u1ecfi ki\u1ec3m tra n\u0103ng l\u1ef1c tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/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\/cong-ty-tu-van-ke-toan\/#Vi_sao_doanh_nghiep_can_cong_ty_tu_van_ke_toan_ngay_trong_nam_2026\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n ngay trong n\u0103m 2026?<\/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\/cong-ty-tu-van-ke-toan\/#Hai_van_ban_lam_thay_doi_cong_viec_ke_toan_hang_ngay\" >Hai v\u0103n b\u1ea3n l\u00e0m thay \u0111\u1ed5i c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n h\u1eb1ng ng\u00e0y<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-tu-van-ke-toan\/#Sai_sot_nho_he_qua_lon\" >Sai s\u00f3t nh\u1ecf, h\u1ec7 qu\u1ea3 l\u1edbn<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-tu-van-ke-toan\/#Cong_ty_tu_van_ke_toan_cung_cap_nhung_dich_vu_nao\" >C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n cung c\u1ea5p nh\u1eefng d\u1ecbch v\u1ee5 n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-tu-van-ke-toan\/#Ba_lop_nang_luc_chung_minh_don_vi_tu_van_ke_toan_uy_tin\" >Ba l\u1edbp n\u0103ng l\u1ef1c ch\u1ee9ng minh \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n k\u1ebf to\u00e1n uy t\u00edn<\/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\/cong-ty-tu-van-ke-toan\/#Cap_nhat_Thong_tu_992025TT-BTC_Ty_gia_va_hach_toan\" >C\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: T\u1ef7 gi\u00e1 v\u00e0 h\u1ea1ch 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-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-tu-van-ke-toan\/#Chenh_lech_ty_gia_Ghi_nhan_trinh_bay_va_gioi_han\" >Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1: Ghi nh\u1eadn, tr\u00ecnh b\u00e0y v\u00e0 gi\u1edbi h\u1ea1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-tu-van-ke-toan\/#Nghi_dinh_2542026ND-CP_Thoi_diem_lap_hoa_don\" >Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-tu-van-ke-toan\/#Chi_phi_thue_cong_ty_tu_van_ke_toan\" >Chi ph\u00ed thu\u00ea c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-tu-van-ke-toan\/#6_dau_hieu_canh_bao_khi_chon_don_vi_tu_van_ke_toan\" >6 d\u1ea5u hi\u1ec7u c\u1ea3nh b\u00e1o khi ch\u1ecdn \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/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\/cong-ty-tu-van-ke-toan\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-tu-van-ke-toan\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-tu-van-ke-toan\/#Cau_hoi_thuong_gap_ve_cong_ty_tu_van_ke_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00f4ng ty t\u01b0 v\u1ea5n 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\/cong-ty-tu-van-ke-toan\/#Doanh_nghiep_nao_nen_thue_cong_ty_tu_van_ke_toan\" >Doanh nghi\u1ec7p n\u00e0o n\u00ean thu\u00ea c\u00f4ng ty t\u01b0 v\u1ea5n 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\/cong-ty-tu-van-ke-toan\/#Chi_phi_thue_cong_ty_tu_van_ke_toan_bao_nhieu_mot_thang\" >Chi ph\u00ed thu\u00ea c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n bao nhi\u00eau m\u1ed9t th\u00e1ng?<\/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\/cong-ty-tu-van-ke-toan\/#Cong_ty_tu_van_ke_toan_khac_gi_cong_ty_kiem_toan\" >C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n kh\u00e1c g\u00ec c\u00f4ng ty ki\u1ec3m to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-tu-van-ke-toan\/#Cong_ty_tu_van_ke_toan_lam_nhung_viec_gi_cho_doanh_nghiep\" >C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n l\u00e0m nh\u1eefng vi\u1ec7c g\u00ec cho doanh nghi\u1ec7p?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-tu-van-ke-toan\/#Cong_ty_tu_van_ke_toan_lam_sai_thi_ai_chiu_trach_nhiem\" >C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n l\u00e0m sai th\u00ec ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_cong_ty_tu_van_ke_toan_ngay_trong_nam_2026\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n ngay trong n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9980\" aria-describedby=\"caption-attachment-9980\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9980\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Vi-sao-doanh-nghiep-can-cong-ty-tu-van-ke-toan-ngay-trong-nam-2026.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p c\u1ea7n c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n ngay trong n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Vi-sao-doanh-nghiep-can-cong-ty-tu-van-ke-toan-ngay-trong-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Vi-sao-doanh-nghiep-can-cong-ty-tu-van-ke-toan-ngay-trong-nam-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Vi-sao-doanh-nghiep-can-cong-ty-tu-van-ke-toan-ngay-trong-nam-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Vi-sao-doanh-nghiep-can-cong-ty-tu-van-ke-toan-ngay-trong-nam-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Vi-sao-doanh-nghiep-can-cong-ty-tu-van-ke-toan-ngay-trong-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9980\" class=\"wp-caption-text\">V\u00ec sao doanh nghi\u1ec7p c\u1ea7n c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n ngay trong n\u0103m 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n l\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf theo h\u1ee3p \u0111\u1ed3ng nh\u01b0 h\u1ea1ch to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro cho doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 ghi nh\u1eadn nhi\u1ec1u s\u1ef1 thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n &#8211; thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i th\u00edch nghi v\u00e0 v\u1eadn h\u00e0nh \u0111\u1ed3ng th\u1eddi c\u00e1c khung ph\u00e1p l\u00fd m\u1edbi nh\u01b0 Th\u00f4ng t\u01b0 99, Ngh\u1ecb \u0111\u1ecbnh 254. V\u00ec v\u1eady, ti\u00eau ch\u00ed ch\u1ecdn m\u1ed9t c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n d\u1eebng \u1edf m\u1ee9c ph\u00ed hay t\u1ed1c \u0111\u1ed9 l\u00e0m vi\u1ec7c, m\u00e0 n\u1eb1m \u1edf kh\u1ea3 n\u0103ng \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c v\u0103n b\u1ea3n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_van_ban_lam_thay_doi_cong_viec_ke_toan_hang_ngay\"><\/span><b>Hai v\u0103n b\u1ea3n l\u00e0m thay \u0111\u1ed5i c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n h\u1eb1ng ng\u00e0y<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n, hai v\u0103n b\u1ea3n chi ph\u1ed1i tr\u1ef1c ti\u1ebfp nh\u1ea5t trong n\u0103m 2026 g\u1ed3m:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u66f8\u985e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u95a2\u9023\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u767a\u52b9\u65e5<\/b><\/td>\n<td style=\"text-align: center;\"><b>V\u0103n b\u1ea3n b\u1ecb thay th\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a799\/2025\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u01b0 t\u1ef7 gi\u00e1, h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/01\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a7 200\/2014\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee4254\/2026\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, \u0111\u1eb7c bi\u1ec7t l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ghi s\u1ed5, quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, t\u1eeb \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ef3 k\u00ea khai thu\u1ebf. Hai v\u0103n b\u1ea3n ch\u1ea1m v\u00e0o c\u00f9ng m\u1ed9t giao d\u1ecbch: m\u1ed9t h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eeba ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m, v\u1eeba ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u00fang t\u1ef7 gi<\/span><span style=\"font-weight: 400;\">\u00e1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_nho_he_qua_lon\"><\/span><b>Sai s\u00f3t nh\u1ecf, h\u1ec7 qu\u1ea3 l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ghi sai t\u1ef7 gi\u00e1 l\u00e0m doanh thu, chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng n\u1ee3 ngo\u1ea1i t\u1ec7 l\u1ec7ch kh\u1ecfi th\u1ef1c t\u1ebf. L\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m k\u00e9o theo k\u00ea khai thu\u1ebf sai k\u1ef3 v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n. Nh\u1eefng sai s\u00f3t n\u00e0y th\u01b0\u1eddng ch\u1ec9 b\u1ed9c l\u1ed9 khi quy\u1ebft to\u00e1n ho\u1eb7c khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra. V\u00ec v\u1eady doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n b\u1eb1ng n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n c\u1ee5 th\u1ec3, thay v\u00ec b\u1eb1ng l\u1eddi gi\u1edbi thi\u1ec7u chung chung.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_tu_van_ke_toan_cung_cap_nhung_dich_vu_nao\"><\/span><b>C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n cung c\u1ea5p nh\u1eefng d\u1ecbch v\u1ee5 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9981\" aria-describedby=\"caption-attachment-9981\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9981\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-tu-van-ke-toan-cung-cap-nhung-dich-vu-nao.jpg\" alt=\"C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n cung c\u1ea5p nh\u1eefng d\u1ecbch v\u1ee5 n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-tu-van-ke-toan-cung-cap-nhung-dich-vu-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-tu-van-ke-toan-cung-cap-nhung-dich-vu-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-tu-van-ke-toan-cung-cap-nhung-dich-vu-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-tu-van-ke-toan-cung-cap-nhung-dich-vu-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-tu-van-ke-toan-cung-cap-nhung-dich-vu-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9981\" class=\"wp-caption-text\">C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n cung c\u1ea5p nh\u1eefng d\u1ecbch v\u1ee5 n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n th\u01b0\u1eddng chia th\u00e0nh c\u00e1c nh\u00f3m sau. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu nhu c\u1ea7u th\u1ef1c t\u1ebf v\u1edbi t\u1eebng nh\u00f3m \u0111\u1ec3 tr\u00e1nh mua th\u1eeba ho\u1eb7c thi\u1ebfu.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 cho m\u1ed9t \u0111\u1ea7u m\u1ed1i: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\">\u5b8c\u5168\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> bao g\u1ed3m ti\u1ebfp nh\u1eadn ch\u1ee9ng t\u1eeb, h\u1ea1ch to\u00e1n, l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m. Nh\u00f3m n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a c\u00f3 ph\u00f2ng k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 \u0111i\u1ec1u h\u00e0nh: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-noi-bo\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eadp trung v\u00e0o h\u1ea1ch to\u00e1n chi ph\u00ed, doanh thu, l\u1eadp s\u1ed5 s\u00e1ch chi ti\u1ebft v\u00e0 c\u00e2n \u0111\u1ed1i l\u00e3i l\u1ed7 theo t\u1eebng k\u1ef3 \u0111\u1ec3 ch\u1ee7 doanh nghi\u1ec7p n\u1eafm \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 c\u00f3 k\u1ebf to\u00e1n chi ti\u1ebft nh\u01b0ng thi\u1ebfu ng\u01b0\u1eddi so\u00e1t x\u00e9t: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tong-hop\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ea3m nhi\u1ec7m kh\u00e2u t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c ph\u1ea7n h\u00e0nh, \u0111\u1ed1i chi\u1ebfu, kh\u00f3a s\u1ed5 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n thu\u1ebf, quy\u1ebft to\u00e1n v\u00e0 gi\u1ea3i tr\u00ecnh. K\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; r\u00e0 so\u00e1t chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb; l\u1eadp quy\u1ebft to\u00e1n thu\u1ebf; chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ea1i di\u1ec7n l\u00e0m vi\u1ec7c khi doanh nghi\u1ec7p b\u1ecb ki\u1ec3m tra, thanh tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i mua \u0111\u1ee7 b\u1ed1n nh\u00f3m. \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n ph\u1ea3i n\u00eau r\u00f5 ph\u1ea1m vi, \u0111\u1ea7u ra v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng nh\u00f3m ngay trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_lop_nang_luc_chung_minh_don_vi_tu_van_ke_toan_uy_tin\"><\/span><b>Ba l\u1edbp n\u0103ng l\u1ef1c ch\u1ee9ng minh \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n k\u1ebf to\u00e1n uy t\u00edn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ednh \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n uy t\u00edn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1edbp 1 &#8211; T\u01b0 c\u00e1ch ph\u00e1p l\u00fd v\u00e0 nh\u00e2n s\u1ef1: C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, v\u00e0 nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t c\u00f3 ch\u1ee9ng ch\u1ec9 chuy\u00ean m\u00f4n nh\u01b0 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ki\u1ec3m to\u00e1n vi\u00ean (CPA). Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u xu\u1ea5t tr\u00ecnh c\u00e1c gi\u1ea5y t\u1edd n\u00e0y tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1edbp 2 &#8211; Chuy\u00ean m\u00f4n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt: N\u0103ng l\u1ef1c c\u1ee7a c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n th\u1ec3 hi\u1ec7n \u1edf vi\u1ec7c gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u0103n b\u1ea3n cho t\u1eebng c\u00e1ch l\u00e0m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1edbp 3 &#8211; Tr\u00e1ch nhi\u1ec7m v\u00e0 b\u1ea3o m\u1eadt: H\u1ee3p \u0111\u1ed3ng c\u1ea7n n\u00eau r\u00f5 ai gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf, ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi sai s\u00f3t ph\u00e1t sinh do l\u1ed7i nghi\u1ec7p v\u1ee5, c\u00e1ch b\u00e0n giao s\u1ed5 s\u00e1ch khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u01a1 ch\u1ebf b\u1ea3o m\u1eadt d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_Thong_tu_992025TT-BTC_Ty_gia_va_hach_toan\"><\/span><b>C\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: T\u1ef7 gi\u00e1 v\u00e0 h\u1ea1ch to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch ngo\u1ea1i t\u1ec7 l\u00e0 ph\u00e9p th\u1eed hi\u1ec7u qu\u1ea3, v\u00ec n\u00f3 bu\u1ed9c c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n ph\u1ea3i \u00e1p \u0111\u00fang lo\u1ea1i t\u1ef7 gi\u00e1 cho t\u1eebng b\u00fat to\u00e1n. C\u00e1c nguy\u00ean t\u1eafc d\u01b0\u1edbi \u0111\u00e2y n\u1eb1m trong h\u01b0\u1edbng d\u1eabn T\u00e0i kho\u1ea3n 413 &#8211; Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i thu\u1ed9c Ph\u1ee5 l\u1ee5c II c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai lo\u1ea1i t\u1ef7 gi\u00e1: giao d\u1ecbch th\u1ef1c t\u1ebf v\u00e0 ghi s\u1ed5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> t\u1ea1i ng\u00e0y giao d\u1ecbch l\u00e0 t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c d\u00f9ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9, ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 \u00b11% so v\u1edbi t\u1ef7 gi\u00e1 trung b\u00ecnh \u0111\u00f3, v\u1edbi \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 gi\u00e1 ghi s\u1ed5<\/b><span style=\"font-weight: 400;\"> g\u1ed3m t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh ho\u1eb7c t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n, l\u1ef1a ch\u1ecdn theo \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean t\u1ec7 v\u00e0 gi\u00e1 tr\u1ecb \u0111\u00e3 quy \u0111\u1ed5i \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi s\u1ed5 cho t\u1eebng kho\u1ea3n m\u1ee5c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 c\u1ee5 th\u1ec3, c\u00e1c t\u00e0i kho\u1ea3n doanh thu, chi ph\u00ed v\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf. Ri\u00eang ph\u1ea7n doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng tr\u1ea3 tr\u01b0\u1edbc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n tr\u01b0\u1edbc, kh\u00f4ng \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chenh_lech_ty_gia_Ghi_nhan_trinh_bay_va_gioi_han\"><\/span><b>Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1: Ghi nh\u1eadn, tr\u00ecnh b\u00e0y v\u00e0 gi\u1edbi h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch kinh t\u1ebf, k\u1ec3 c\u1ea3 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7, \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ngay v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft, r\u00f5 r\u00e0ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u1ec1 t\u1ef7 gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo s\u1ed1 thu\u1ea7n gi\u1eefa t\u1ed5ng l\u00e3i v\u00e0 t\u1ed5ng l\u1ed7. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 ghi ngay v\u00e0o t\u00e0i kho\u1ea3n 515 ho\u1eb7c 635 r\u1ed3i b\u00f9 tr\u1eeb, kh\u00f4ng nh\u1ea5t thi\u1ebft qua t\u00e0i kho\u1ea3n 413.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf dang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch do chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda v\u1edbi s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t doanh nghi\u1ec7p b\u00e1n h\u00e0ng cho kh\u00e1ch n\u01b0\u1edbc ngo\u00e0i tr\u1ecb gi\u00e1 10.000 USD, h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh t\u1ef7 gi\u00e1. Kh\u00e1ch tr\u1ea3 tr\u01b0\u1edbc 3.000 USD khi t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 26.000 \u0111\u1ed3ng\/USD. \u0110\u1ebfn ng\u00e0y ghi nh\u1eadn doanh thu, t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 26.200 \u0111\u1ed3ng\/USD.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu t\u01b0\u01a1ng \u1ee9ng ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc: 3.000 \u00d7 26.000 = 78.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu ph\u1ea7n c\u00f2n l\u1ea1i: 7.000 \u00d7 26.200 = 183.400.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu ghi nh\u1eadn \u0111\u00fang: 261.400.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n kh\u00f4ng uy t\u00edn, quy \u0111\u1ed5i to\u00e0n b\u1ed9 10.000 USD theo t\u1ef7 gi\u00e1 ng\u00e0y ghi nh\u1eadn doanh thu, doanh thu s\u1ebd l\u00e0 262.000.000 \u0111\u1ed3ng, l\u1ec7ch 600.000 \u0111\u1ed3ng so v\u1edbi c\u00e1ch l\u00e0m \u0111\u00fang. S\u1ed1 ch\u00eanh nh\u1ecf nh\u01b0ng l\u1eb7p l\u1ea1i tr\u00ean h\u00e0ng tr\u0103m giao d\u1ecbch s\u1ebd t\u00edch l\u0169y th\u00e0nh sai l\u1ec7ch \u0111\u00e1ng k\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng, h\u00e3y h\u1ecfi c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n ba c\u00e2u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi h\u1ee3p \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 kh\u00f4ng n\u00eau t\u1ef7 gi\u00e1, c\u00f4ng ty \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 n\u00e0o cho doanh thu, chi ph\u00ed v\u00e0 ph\u1ea7n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o v\u00e0 tr\u00ecnh b\u00e0y ra sao tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch t\u1ef7 gi\u00e1 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thuy\u1ebft minh th\u1ebf n\u00e0o trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi c\u1ee7a c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n c\u1ea7n vi\u1ec7n d\u1eabn \u0111\u01b0\u1ee3c n\u1ed9i dung Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, kh\u00f4ng ch\u1ec9 n\u00eau th\u00f3i quen l\u00e0m vi\u1ec7c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u0169.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2542026ND-CP_Thoi_diem_lap_hoa_don\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i \u0110i\u1ec1u 9. \u0110\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n x\u1eed l\u00fd h\u1eb1ng ng\u00e0y v\u00e0 c\u0169ng l\u00e0 n\u01a1i sai s\u00f3t d\u1ec5 ph\u00e1t sinh nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 ba n\u1ed9i dung c\u1ea7n nh\u1edb:<\/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 l\u1eadp h\u00f3a \u0111\u01a1n khi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng bao g\u1ed3m kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc theo B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015 nh\u1eb1m b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi lo\u1ea1i tr\u1eeb ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u00e3 \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng. Tr\u01b0\u1edbc \u0111\u00e2y, theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, ngo\u1ea1i l\u1ec7 n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho m\u1ed9t s\u1ed1 nh\u00f3m d\u1ecbch v\u1ee5, trong \u0111\u00f3 c\u00f3 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ch\u00ednh c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n: kho\u1ea3n \u0111\u1eb7t c\u1ecdc b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng ch\u01b0a ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n; ph\u00ed d\u1ecbch v\u1ee5 thu tr\u01b0\u1edbc ho\u1eb7c thu trong qu\u00e1 tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n; ph\u00ed thu sau th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n khi ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5. C\u1ea7n ph\u00e2n bi\u1ec7t \u0111\u1eb7t c\u1ecdc v\u1edbi t\u1ea1m \u1ee9ng: v\u1ec1 b\u1ea3n ch\u1ea5t, kho\u1ea3n t\u1ea1m \u1ee9ng ph\u00ed d\u1ecbch v\u1ee5 l\u00e0 ti\u1ec1n thu tr\u01b0\u1edbc n\u00ean ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ngay khi thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i quy t\u1eafc chung, \u0110i\u1ec1u 9 c\u00f3 quy \u0111\u1ecbnh ri\u00eang cho m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 c\u1ea7n \u0111\u1ed1i so\u00e1t (\u0111i\u1ec3m a kho\u1ea3n 4): M\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 c\u00f3 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u v\u1edbi kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c, nh\u01b0 b\u1ea3o hi\u1ec3m, b\u1ea3o v\u1ec7, cung c\u1ea5p su\u1ea5t \u0103n c\u00f4ng nghi\u1ec7p, c\u00f4ng ngh\u1ec7 s\u1ed1, n\u1ec1n t\u1ea3ng s\u1ed1, \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n sau khi ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t nh\u01b0ng kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch ban \u0111\u00eam (kho\u1ea3n 5): Khi giao d\u1ecbch ph\u00e1t sinh trong gi\u1edd l\u00e0m vi\u1ec7c ban \u0111\u00eam theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 (t\u1eeb 22 gi\u1edd \u0111\u1ebfn 6 gi\u1edd s\u00e1ng h\u00f4m sau) v\u00e0 ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u00f3 ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1ed9ng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 kh\u00e1ch h\u00e0ng thu\u1ed9c c\u00e1c nh\u00f3m n\u00e0y ph\u1ea3i n\u1eafm r\u00f5 \u0111\u1ec3 thi\u1ebft l\u1eadp quy tr\u00ecnh \u0111\u1ed1i so\u00e1t v\u00e0 ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai, h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m ho\u1eb7c sai n\u1ed9i dung. <\/span><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh do sai s\u00f3t: Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh do s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau giao d\u1ecbch, nh\u01b0 tr\u1ea3 l\u1ea1i h\u00e0ng ho\u1eb7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i: Ng\u01b0\u1eddi b\u00e1n k\u00ea khai \u1edf k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi mua k\u00ea khai \u1edf k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n bi\u1ec7t r\u00e0nh m\u1ea1ch hai tr\u01b0\u1eddng h\u1ee3p n\u00e0y. Nh\u1ea7m l\u1eabn s\u1ebd d\u1eabn \u0111\u1ebfn k\u00ea khai sai k\u1ef3, k\u00e9o theo truy thu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<blockquote><p><strong>\u3082\u3063\u3068\u898b\u308b: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/\">\u8abf\u6574\u8acb\u6c42\u66f8\u304a\u3088\u3073\u4ea4\u63db\u8acb\u6c42\u66f8\u306f\u3001\u3069\u306e\u671f\u9593\u306b\u7533\u544a\u3059\u3079\u304d\u3067\u3059\u304b\uff1f<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_thue_cong_ty_tu_van_ke_toan\"><\/span><b>Chi ph\u00ed thu\u00ea c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00ed d\u1ecbch v\u1ee5 do c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n b\u00e1o kh\u00f4ng c\u1ed1 \u0111\u1ecbnh. B\u1ed1n y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh m\u1ee9c ph\u00ed g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb ph\u00e1t sinh m\u1ed7i th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u0129nh v\u1ef1c kinh doanh: x\u00e2y d\u1ef1ng, s\u1ea3n xu\u1ea5t, xu\u1ea5t nh\u1eadp kh\u1ea9u th\u01b0\u1eddng ph\u1ee9c t\u1ea1p h\u01a1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5 thu\u1ea7n t\u00fay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a giao d\u1ecbch: giao d\u1ecbch li\u00ean k\u1ebft, v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi c\u00f4ng vi\u1ec7c ghi trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"6_dau_hieu_canh_bao_khi_chon_don_vi_tu_van_ke_toan\"><\/span><b>6 d\u1ea5u hi\u1ec7u c\u1ea3nh b\u00e1o khi ch\u1ecdn \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 6 d\u1ea5u hi\u1ec7u c\u1ea3nh b\u00e1o khi quy\u1ebft \u0111\u1ecbnh ch\u1ecdn \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n k\u1ebf to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o gi\u00e1 th\u1ea5p b\u1ea5t th\u01b0\u1eddng, kh\u00f4ng n\u00eau ph\u1ea1m vi: <\/b><span style=\"font-weight: 400;\">Ph\u00ed th\u1ea5p nh\u01b0ng ph\u1ee5 ph\u00ed ph\u00e1t sinh nhi\u1ec1u th\u01b0\u1eddng khi\u1ebfn t\u1ed5ng chi ph\u00ed cao h\u01a1n d\u1ef1 ki\u1ebfn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng d\u1eabn \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u0103n b\u1ea3n<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng cam k\u1ebft tr\u00e1ch nhi\u1ec7m b\u1eb1ng v\u0103n b\u1ea3n: <\/b><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng kh\u00f4ng n\u00eau ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi sai s\u00f3t do l\u1ed7i nghi\u1ec7p v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng b\u00e0n giao s\u1ed5 s\u00e1ch v\u00e0 d\u1eef li\u1ec7u: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c xem b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 ho\u1eb7c kh\u00f4ng l\u1ea5y l\u1ea1i \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cam k\u1ebft \u201ckh\u00f4ng bao gi\u1edd b\u1ecb ph\u1ea1t\u201d: <\/b><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01a1n v\u1ecb n\u00e0o ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c ho\u00e0n to\u00e0n k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf; cam k\u1ebft \u0111\u00e1ng tin c\u1eady l\u00e0 cam k\u1ebft v\u1ec1 quy tr\u00ecnh v\u00e0 tr\u00e1ch nhi\u1ec7m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ec1 xu\u1ea5t t\u1ed1i \u01b0u thu\u1ebf kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ph\u00e1p lu\u1eadt: <\/b><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p h\u1ee3p ph\u00e1p lu\u00f4n g\u1eafn v\u1edbi v\u0103n b\u1ea3n c\u1ee5 th\u1ec3, h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 v\u00e0 m\u1ee5c \u0111\u00edch kinh doanh th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 thu\u1ebf, do Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam L\u00ea Ho\u00e0ng Tuy\u00ean s\u00e1ng l\u1eadp. N\u1ebfu doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t c\u00e1ch ghi nh\u1eadn t\u1ef7 gi\u00e1, quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n ho\u1eb7c c\u1ea7n b\u00e1o gi\u00e1 ph\u00f9 h\u1ee3p quy m\u00f4, h\u00e3y li\u00ean h\u1ec7 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cong_ty_tu_van_ke_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_nen_thue_cong_ty_tu_van_ke_toan\"><\/span><strong>Doanh nghi\u1ec7p n\u00e0o n\u00ean thu\u00ea c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a c\u00f3 ph\u00f2ng k\u1ebf to\u00e1n v\u00e0 h\u1ed9 kinh doanh quy m\u00f4 l\u1edbn thu\u1ed9c di\u1ec7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 nh\u00f3m ph\u00f9 h\u1ee3p nh\u1ea5t. Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch ngo\u1ea1i t\u1ec7, giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn c\u0169ng n\u00ean c\u00e2n nh\u1eafc, v\u00ec c\u00e1c nghi\u1ec7p v\u1ee5 n\u00e0y d\u1ec5 sai s\u00f3t h\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_thue_cong_ty_tu_van_ke_toan_bao_nhieu_mot_thang\"><\/span><strong>Chi ph\u00ed thu\u00ea c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n bao nhi\u00eau m\u1ed9t th\u00e1ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed ph\u1ee5 thu\u1ed9c ch\u1ee7 y\u1ebfu v\u00e0o s\u1ed1 h\u00f3a \u0111\u01a1n ph\u00e1t sinh m\u1ed7i th\u00e1ng, l\u0129nh v\u1ef1c kinh doanh v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a nghi\u1ec7p v\u1ee5. Nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 nh\u01b0 giao d\u1ecbch li\u00ean k\u1ebft, h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1, quy\u1ebft to\u00e1n ho\u00e0n thu\u1ebf c\u00f3 th\u1ec3 t\u00ednh ph\u1ee5 ph\u00ed.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_tu_van_ke_toan_khac_gi_cong_ty_kiem_toan\"><\/span><strong>C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n kh\u00e1c g\u00ec c\u00f4ng ty ki\u1ec3m to\u00e1n?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u1eb7c h\u1ed7 tr\u1ee3 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf v\u00e0 t\u01b0 v\u1ea5n cho doanh nghi\u1ec7p. C\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh do doanh nghi\u1ec7p l\u1eadp v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 b\u00e1o c\u00e1o \u0111\u00f3. Doanh nghi\u1ec7p c\u1ea7n d\u1ecbch v\u1ee5 n\u00e0o th\u00ec ch\u1ecdn \u0111\u01a1n v\u1ecb c\u00f3 ch\u1ee9c n\u0103ng v\u00e0 nh\u00e2n s\u1ef1 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_tu_van_ke_toan_lam_nhung_viec_gi_cho_doanh_nghiep\"><\/span><strong>C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n l\u00e0m nh\u1eefng vi\u1ec7c g\u00ec cho doanh nghi\u1ec7p?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 thu\u1ebf theo h\u1ee3p \u0111\u1ed3ng: h\u1ea1ch to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u1ed3ng th\u1eddi t\u01b0 v\u1ea5n \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra. Ph\u1ea1m vi c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c g\u00f3i d\u1ecbch v\u1ee5 doanh nghi\u1ec7p ch\u1ecdn, nh\u01b0 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i, k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_tu_van_ke_toan_lam_sai_thi_ai_chiu_trach_nhiem\"><\/span><b>C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n l\u00e0m sai th\u00ec ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5. Doanh nghi\u1ec7p n\u00ean y\u00eau c\u1ea7u \u0111i\u1ec1u kho\u1ea3n n\u00eau r\u00f5 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh v\u00e0 b\u1ed3i th\u01b0\u1eddng khi sai s\u00f3t ph\u00e1t sinh do l\u1ed7i nghi\u1ec7p v\u1ee5 c\u1ee7a b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n l\u00e0 \u0111\u1ed1i t\u00e1c quy\u1ebft \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 tu\u00e2n th\u1ee7 \u0111\u00fang hai khung ph\u00e1p l\u00fd m\u1edbi c\u1ee7a n\u0103m 2026 hay kh\u00f4ng, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026. Ch\u1ecdn sai c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n \u0111\u1ed3ng ngh\u0129a v\u1edbi ghi s\u1ed5 sai t\u1ef7 gi\u00e1, l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111\u1ed1i m\u1eb7t r\u1ee7i ro x\u1eed ph\u1ea1t. B\u00e0i vi\u1ebft gi\u00fap ch\u1ee7 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi d\u1ecbch v\u1ee5, ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 v\u00e0 b\u1ed9 c\u00e2u h\u1ecfi ki\u1ec3m [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9979,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9978","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\/9978","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=9978"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9978\/revisions"}],"predecessor-version":[{"id":9982,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9978\/revisions\/9982"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9979"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9978"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9978"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}