{"id":7690,"date":"2026-03-05T01:42:22","date_gmt":"2026-03-05T08:42:22","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7690"},"modified":"2026-03-06T03:05:29","modified_gmt":"2026-03-06T10:05:29","slug":"thong-tu-108-2025-tt-btc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-108-2025-tt-btc\/","title":{"rendered":"\uacf5\ubb38 108\/2025\/TT-BTC\uc5d0 \ub530\ub974\uba74 \ud569\ubcd1 \ud6c4 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\uae4c?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y h\u00e0nh ch\u00ednh v\u00e0 s\u1ef1 nghi\u1ec7p, nhi\u1ec1u \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t t\u1eeb c\u00e1c c\u01a1 quan c\u0169 \u0111ang g\u1eb7p l\u00fang t\u00fang trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC). M\u1ed9t c\u00e2u h\u1ecfi ph\u1ed5 bi\u1ebfn hi\u1ec7n nay l\u00e0: \u201cN\u1ebfu \u0111\u01a1n v\u1ecb m\u1edbi sau khi h\u1ee3p nh\u1ea5t kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, li\u1ec7u c\u00f3 ph\u1ea3i l\u1eadp BCTC h\u1ee3p nh\u1ea5t theo Th\u00f4ng t\u01b0 108\/2025\/TT-BTC hay kh\u00f4ng?\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u1ea3i \u0111\u00e1p chi ti\u1ebft d\u1ef1a tr\u00ean ph\u1ea3n h\u1ed3i m\u1edbi nh\u1ea5t t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-108-2025-tt-btc\/#Case_Study_thuc_te_ve_sap_nhap_don_vi_co_phai_lap_BCTC_hop_nhat\" >Case Study th\u1ef1c t\u1ebf v\u1ec1 s\u00e1p nh\u1eadp \u0111\u01a1n v\u1ecb c\u00f3 ph\u1ea3i l\u1eadp BCTC h\u1ee3p nh\u1ea5t<\/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\/ko\/thong-tu-108-2025-tt-btc\/#Doi_tuong_ap_dung_Thong_tu_1082025TT-BTC\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 108\/2025\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-108-2025-tt-btc\/#Don_vi_hop_nhat_khong_co_don_vi_truc_thuoc_co_phai_lap_bao_cao\" >\u0110\u01a1n v\u1ecb h\u1ee3p nh\u1ea5t kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o?<\/a><\/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\/ko\/thong-tu-108-2025-tt-btc\/#Cach_xu_ly_bao_cao_trong_nam_chuyen_doi_nam_2025_%E2%80%93_2026\" >C\u00e1ch x\u1eed l\u00fd b\u00e1o c\u00e1o trong n\u0103m chuy\u1ec3n \u0111\u1ed5i (n\u0103m 2025 &#8211; 2026)<\/a><\/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\/ko\/thong-tu-108-2025-tt-btc\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-108-2025-tt-btc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-108-2025-tt-btc\/#Cau_hoi_thuong_gap_ve_lap_bao_cao_tai_chinh_va_bao_cao_quyet_toan_hop_nhat\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ee3p nh\u1ea5t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-108-2025-tt-btc\/#Don_vi_cu_cua_toi_co_don_vi_truc_thuoc_nhung_sau_khi_hop_nhat_don_vi_moi_lai_khong_co_don_vi_truc_thuoc_thi_sao\" >\u0110\u01a1n v\u1ecb c\u0169 c\u1ee7a t\u00f4i c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, nh\u01b0ng sau khi h\u1ee3p nh\u1ea5t \u0111\u01a1n v\u1ecb m\u1edbi l\u1ea1i kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec sao?<\/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\/ko\/thong-tu-108-2025-tt-btc\/#Neu_khong_lap_bao_cao_hop_nhat_toi_co_phai_nop_bao_cao_cua_2_don_vi_cu_khong\" >N\u1ebfu kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t, t\u00f4i c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o c\u1ee7a 2 \u0111\u01a1n v\u1ecb c\u0169 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_thuc_te_ve_sap_nhap_don_vi_co_phai_lap_BCTC_hop_nhat\"><\/span>Case Study th\u1ef1c t\u1ebf v\u1ec1 s\u00e1p nh\u1eadp \u0111\u01a1n v\u1ecb c\u00f3 ph\u1ea3i l\u1eadp BCTC h\u1ee3p nh\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng \u0111\u1eb7t ra:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t t\u1eeb hai \u0111\u01a1n v\u1ecb c\u0169, kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. Hai \u0111\u01a1n v\u1ecb c\u0169 \u0111\u00e3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2025; \u0111\u01a1n v\u1ecb m\u1edbi \u0111\u00e3 l\u1eadp b\u00e1o c\u00e1o cho 6 th\u00e1ng cu\u1ed1i n\u0103m 2025. Hi\u1ec7n nay, \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean y\u00eau c\u1ea7u l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ee3p nh\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 108\/2025\/TT-BTC. V\u1eady trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u01a1n v\u1ecb c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ee3p nh\u1ea5t hay kh\u00f4ng?\u201d<\/span><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_Thong_tu_1082025TT-BTC\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 108\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7709\" aria-describedby=\"caption-attachment-7709\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7709\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-ap-dung-Thong-tu-1082025TT-BTC-Sap-nhap-don-vi-co-phai-lap-BCTC.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 108\/2025\/TT-BTC: S\u00e1p nh\u1eadp \u0111\u01a1n v\u1ecb c\u00f3 ph\u1ea3i l\u1eadp BCTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-ap-dung-Thong-tu-1082025TT-BTC-Sap-nhap-don-vi-co-phai-lap-BCTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-ap-dung-Thong-tu-1082025TT-BTC-Sap-nhap-don-vi-co-phai-lap-BCTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-ap-dung-Thong-tu-1082025TT-BTC-Sap-nhap-don-vi-co-phai-lap-BCTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-ap-dung-Thong-tu-1082025TT-BTC-Sap-nhap-don-vi-co-phai-lap-BCTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-ap-dung-Thong-tu-1082025TT-BTC-Sap-nhap-don-vi-co-phai-lap-BCTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7709\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 108\/2025\/TT-BTC: S\u00e1p nh\u1eadp \u0111\u01a1n v\u1ecb c\u00f3 ph\u1ea3i l\u1eadp BCTC<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 1 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-108-2025-TT-BTC-lap-bao-cao-tai-chinh-hop-nhat-cua-don-vi-ke-toan-hanh-chinh-su-nghiep-682782.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 s\u1ed1 108\/2025\/TT-BTC<\/a>, ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a v\u0103n b\u1ea3n n\u00e0y r\u1ea5t r\u00f5 r\u00e0ng:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">&#8220;Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c.&#8221;<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, &#8220;ch\u00eca kh\u00f3a&#8221; \u1edf \u0111\u00e2y n\u1eb1m \u1edf c\u1ee5m t\u1eeb &#8220;c\u00f3 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c&#8221;. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 t\u1ed5ng h\u1ee3p b\u1ee9c tranh t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t &#8220;t\u1eadp \u0111o\u00e0n&#8221; h\u00e0nh ch\u00ednh ho\u1eb7c m\u1ed9t \u0111\u01a1n v\u1ecb m\u1eb9 c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb con, \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c c\u00f3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ri\u00eang.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Don_vi_hop_nhat_khong_co_don_vi_truc_thuoc_co_phai_lap_bao_cao\"><\/span><b>\u0110\u01a1n v\u1ecb h\u1ee3p nh\u1ea5t kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean nguy\u00ean t\u1eafc n\u00eau tr\u00ean:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u1ee7a b\u1ea1n kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c, \u0111\u01a1n v\u1ecb KH\u00d4NG ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo Th\u00f4ng t\u01b0 108\/2025\/TT-BTC.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">D\u00f9 \u0111\u01a1n v\u1ecb m\u1edbi c\u1ee7a b\u1ea1n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c h\u1ee3p nh\u1ea5t hai \u0111\u01a1n v\u1ecb c\u0169, nh\u01b0ng n\u1ebfu sau khi th\u00e0nh l\u1eadp, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c ch\u1ec9 c\u00f3 m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n duy nh\u1ea5t (kh\u00f4ng c\u00f3 c\u00e1c &#8220;chi nh\u00e1nh&#8221; ho\u1eb7c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ee5 thu\u1ed9c), th\u00ec vi\u1ec7c l\u1eadp BCTC h\u1ee3p nh\u1ea5t l\u00e0 kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0 kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xu_ly_bao_cao_trong_nam_chuyen_doi_nam_2025_%E2%80%93_2026\"><\/span><b>C\u00e1ch x\u1eed l\u00fd b\u00e1o c\u00e1o trong n\u0103m chuy\u1ec3n \u0111\u1ed5i (n\u0103m 2025 &#8211; 2026)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 m\u00e0 b\u1ea1n n\u00eau (2 \u0111\u01a1n v\u1ecb c\u0169 l\u1eadp b\u00e1o c\u00e1o 6 th\u00e1ng \u0111\u1ea7u n\u0103m, \u0111\u01a1n v\u1ecb m\u1edbi l\u1eadp b\u00e1o c\u00e1o 6 th\u00e1ng cu\u1ed1i n\u0103m 2025), quy tr\u00ecnh th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01a1n l\u1ebb: \u0110\u01a1n v\u1ecb m\u1edbi ch\u1ec9 c\u1ea7n l\u1eadp BCTC c\u1ee7a ri\u00eang m\u00ecnh cho k\u1ef3 k\u1ebf to\u00e1n t\u1eeb khi th\u00e0nh l\u1eadp \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh. S\u1ed1 li\u1ec7u t\u1eeb hai \u0111\u01a1n v\u1ecb c\u0169 s\u1ebd \u0111\u01b0\u1ee3c b\u00e0n giao v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh v\u1ec1 b\u00e0n giao t\u00e0i ch\u00ednh khi s\u00e1p nh\u1eadp\/h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o quy\u1ebft to\u00e1n: \u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-24-2024-TT-BTC-huong-dan-Che-do-ke-toan-hanh-chinh-su-nghiep-587876.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 s\u1ed1 24\/2024\/TT-BTC<\/a> v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng nh\u1ea7m l\u1eabn gi\u1eefa &#8220;H\u1ee3p nh\u1ea5t \u0111\u01a1n v\u1ecb&#8221; v\u00e0 &#8220;H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o&#8221;:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p nh\u1ea5t \u0111\u01a1n v\u1ecb l\u00e0 vi\u1ec7c s\u00e1p nh\u1eadp ph\u00e1p nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o l\u00e0 k\u1ef9 thu\u1eadt k\u1ebf to\u00e1n d\u00e0nh cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh, vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00f3ng vai tr\u00f2 l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb v\u1eeba h\u1ee3p nh\u1ea5t nh\u01b0ng t\u1ed5 ch\u1ee9c theo m\u00f4 h\u00ecnh \u0111\u01a1n l\u1ebb, kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi c\u00f3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ri\u00eang th\u00ec kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 108\/2025\/TT-BTC. \u0110\u01a1n v\u1ecb ch\u1ec9 c\u1ea7n t\u1eadp trung ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01a1n l\u1ebb v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo \u0111\u00fang ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ec3 g\u1eedi c\u01a1 quan c\u1ea5p tr\u00ean.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_lap_bao_cao_tai_chinh_va_bao_cao_quyet_toan_hop_nhat\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ee3p nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Don_vi_cu_cua_toi_co_don_vi_truc_thuoc_nhung_sau_khi_hop_nhat_don_vi_moi_lai_khong_co_don_vi_truc_thuoc_thi_sao\"><\/span>\u0110\u01a1n v\u1ecb c\u0169 c\u1ee7a t\u00f4i c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, nh\u01b0ng sau khi h\u1ee3p nh\u1ea5t \u0111\u01a1n v\u1ecb m\u1edbi l\u1ea1i kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec sao?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c l\u1eadp BCTC h\u1ee3p nh\u1ea5t c\u0103n c\u1ee9 v\u00e0o c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a th\u1ef1c th\u1ec3 k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i. N\u1ebfu \u0111\u01a1n v\u1ecb m\u1edbi kh\u00f4ng c\u00f2n \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, b\u1ea1n kh\u00f4ng c\u1ea7n l\u1eadp BCTC h\u1ee3p nh\u1ea5t cho \u0111\u01a1n v\u1ecb m\u1edbi.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_khong_lap_bao_cao_hop_nhat_toi_co_phai_nop_bao_cao_cua_2_don_vi_cu_khong\"><\/span>N\u1ebfu kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t, t\u00f4i c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o c\u1ee7a 2 \u0111\u01a1n v\u1ecb c\u0169 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng, khi h\u1ee3p nh\u1ea5t, s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u0169 \u0111\u01b0\u1ee3c ch\u1ed1t t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng v\u00e0 b\u00e0n giao cho \u0111\u01a1n v\u1ecb m\u1edbi. \u0110\u01a1n v\u1ecb c\u1ea5p tr\u00ean s\u1ebd c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 b\u00e1o c\u00e1o \u0111\u01a1n l\u1ebb c\u1ee7a \u0111\u01a1n v\u1ecb m\u1edbi \u0111\u1ec3 theo d\u00f5i.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"\u0110\u01a1n v\u1ecb c\u0169 c\u1ee7a t\u00f4i c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, nh\u01b0ng sau khi h\u1ee3p nh\u1ea5t \u0111\u01a1n v\u1ecb m\u1edbi l\u1ea1i kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec sao?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c l\u1eadp BCTC h\u1ee3p nh\u1ea5t c\u0103n c\u1ee9 v\u00e0o c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a th\u1ef1c th\u1ec3 k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i. 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M\u1ed9t c\u00e2u h\u1ecfi ph\u1ed5 bi\u1ebfn hi\u1ec7n nay l\u00e0: \u201cN\u1ebfu \u0111\u01a1n v\u1ecb m\u1edbi sau khi h\u1ee3p nh\u1ea5t kh\u00f4ng c\u00f3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7691,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7690","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7690","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7690"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7690\/revisions"}],"predecessor-version":[{"id":7710,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7690\/revisions\/7710"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7691"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7690"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}