{"id":7816,"date":"2026-03-11T02:19:32","date_gmt":"2026-03-11T09:19:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7816"},"modified":"2026-03-11T02:19:32","modified_gmt":"2026-03-11T09:19:32","slug":"huong-dan-nop-thuyet-minh-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/","title":{"rendered":"\uacf5\uacf5 \uc11c\ube44\uc2a4 \ud3ec\ud138, HTKK \ubc0f eTax\ub97c \ud1b5\ud574 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc124\uba85 \uc790\ub8cc\ub97c \uc81c\ucd9c\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc124\uba85 \uc8fc\uc11d \uc81c\ucd9c\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\uc640 \ud568\uaed8 \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \ud544\uc218 \uc808\ucc28\uc774\uba70, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 2026\ub144 \ub9c8\uac10\uc77c\uae4c\uc9c0 \uc774\ub97c \uc644\ub8cc\ud574\uc57c \ud569\ub2c8\ub2e4. \uc138\ubb34 \ub2f9\uad6d\uc758 \uc804\uc790 \uc81c\ucd9c \uc808\ucc28\ub97c \uc774\ud574\ud558\uba74 \uae30\uc5c5\uc740 \uc2dc\uac04\uc744 \uc808\uc57d\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ud2b9\ud788 \ud68c\uacc4 \ud1b5\ud654\uac00 \ubcc0\uacbd\ub420 \ub54c \ud68c\uacc4 \uc815\ucc45\uc744 \ud22c\uba85\ud558\uac8c \uc81c\uc2dc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2025\/TT-BTC.<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc804\ubb38 \uc194\ub8e8\uc158\uc744 \uc0ac\uc6a9\ud558\ub294 \uac83\uc744 \uc120\ud0dd\ud569\ub2c8\ub2e4. <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\uc804\ubb38 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \uc815\uc0b0 \uc11c\ub958 \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc744 \ud3ec\ud568\ud55c \ubd80\ub85d\uc774 \uc138\ubb34 \ub2f9\uad6d\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \uc791\uc131 \ubc0f \uc81c\ucd9c\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\">\uc0c9\uc778<\/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;\">\ube44\ub140\uc7a5<\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Tong_quan_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c \uac1c\uc694<\/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\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Tinh_chat_phap_ly\" >\ubc95\uc801 \uc131\uaca9<\/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\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Vai_tro_doi_voi_co_quan_thue\" >\uc138\ubb34 \ub2f9\uad6d\uc758 \uc5ed\ud560<\/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\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Doi_tuong_va_thoi_han_nop\" >\uc790\uaca9 \uc694\uac74 \ubc0f \uc81c\ucd9c \ub9c8\uac10\uc77c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Moi_lien_he_voi_he_thong_to_khai_thue\" >\uc138\uae08 \uc2e0\uace0 \uc2dc\uc2a4\ud15c\uacfc\uc758 \uc5f0\uad00\uc131.<\/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\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_tren_Dich_vu_cong_chi_tiet\" >\uacf5\uacf5 \uc11c\ube44\uc2a4 \ud3ec\ud138\uc744 \ud1b5\ud574 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \ud574\uc124\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \ubc29\ubc95(\uc790\uc138\ud55c \uc548\ub0b4)<\/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\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Buoc_1_Dang_nhap_he_thong_Dich_vu_cong_cua_Tong_cuc_Thue\" >1\ub2e8\uacc4: \uad6d\uc138\uccad \ubbfc\uc6d0 \uc11c\ube44\uc2a4 \uc2dc\uc2a4\ud15c\uc5d0 \ub85c\uadf8\uc778\ud569\ub2c8\ub2e4.<\/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\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Buoc_2_Lap_va_nop_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep\" >2\ub2e8\uacc4: \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uc5ec \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Buoc_3_Dinh_kem_ban_Thuyet_minh_Bao_cao_tai_chinh_va_hoan_tat\" >3\ub2e8\uacc4: \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc744 \ucca8\ubd80\ud558\uace0 \uc808\ucc28\ub97c \uc644\ub8cc\ud558\uc2ed\uc2dc\uc624.<\/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\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_qua_HTKK_va_He_thong_Thue_dien_tu\" >HTKK \ubc0f \uc804\uc790\uc138\uae08 \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc124\uba85 \uc790\ub8cc\ub97c \uc81c\ucd9c\ud558\ub294 \ubc29\ubc95.<\/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\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_doi_voi_Bao_cao_chuyen_doi_sang_Viet_Nam_Dong\" >\ubca0\ud2b8\ub0a8 \ub3d9\ud654 \ud658\uc0b0 \ubcf4\uace0\uc11c\uc5d0 \ub300\ud55c \uc7ac\ubb34\uc81c\ud45c \uc124\uba85 \uc8fc\uc11d \uc81c\ucd9c \uc9c0\uce68<\/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\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Nhung_sai_sot_can_tranh_trong_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c \uc2dc \ud53c\ud574\uc57c \ud560 \uc2e4\uc218<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cau_hoi_thuong_gap_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh_thang_32026\" >2026\ub144 3\uc6d4 \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Nop_Thuyet_minh_Bao_cao_tai_chinh_co_bat_buoc_khong\" >\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c\uc740 \uc758\ubb34 \uc0ac\ud56d\uc778\uac00\uc694?<\/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\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Co_can_ky_so_rieng_cho_ban_Thuyet_minh_Bao_cao_tai_chinh_khong\" >\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc5d0 \ubcc4\ub3c4\uc758 \ub514\uc9c0\ud138 \uc11c\uba85\uc774 \ud544\uc694\ud55c\uac00\uc694?<\/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\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Thoi_han_nop_Thuyet_minh_Bao_cao_tai_chinh_la_khi_nao\" >\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 \uc5b8\uc81c\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Doanh_nghiep_nho_ap_dung_Thong_tu_133_co_phai_nop_Thuyet_minh_Bao_cao_tai_chinh_khong\" >\ud68c\ub78c 133\ud638\ub97c \uc801\uc6a9\ud558\ub294 \uc911\uc18c\uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc744 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c \uac1c\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc8fc\uc11d\uc740 \uae30\uc5c5\uc758 \uc7ac\ubb34 \ubcf4\uace0 \uc2dc\uc2a4\ud15c\uc5d0 \uc81c\uc2dc\ub41c \uc815\ubcf4\ub97c \uc124\uba85\ud558\uace0 \ubcf4\uc644\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ub2e8\uc21c\ud55c \ubcf4\uc870 \ubb38\uc11c \uc774\uc0c1\uc758 \uc758\ubbf8\ub97c \uc9c0\ub2c8\uba70, \uaddc\uc81c \ub2f9\uad6d\uc774 \ud68c\uacc4 \uc815\ucc45, \uc7ac\ubb34 \ubcc0\ub3d9, \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \ubc1c\uc0dd\ud55c \uc0ac\uac74\ub4e4\uc744 \ub354 \uc798 \uc774\ud574\ud560 \uc218 \uc788\ub3c4\ub85d \ud558\ub294 \uadfc\uac70\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc81c\ucd9c \uc804 \uae30\ub85d\uc758 \uc815\ud655\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc774\uc81c\ub294 \uc0ac\uc804\uc5d0 \ub370\uc774\ud130\ub97c \uac80\ud1a0\ud558\ub294 \ubc29\uc2dd\uc744 \ucc44\ud0dd\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \ubcf4\uace0\uc11c \uc791\uc131 \ubc0f \uc81c\ucd9c \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_chat_phap_ly\"><\/span><b>\ubc95\uc801 \uc131\uaca9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc8fc\uc11d\uc740 \uc7ac\ubb34 \ubcf4\uace0 \uc2dc\uc2a4\ud15c\uc758 \uad6c\uc131 \uc694\uc18c\ub85c\uc11c, \ub300\ucc28\ub300\uc870\ud45c\uc640 \uc190\uc775\uacc4\uc0b0\uc11c\uc5d0 \uc81c\uc2dc\ub41c \ud56d\ubaa9\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc124\uba85\uc744 \uc81c\uacf5\ud558\ub294 \uae30\ub2a5\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_doi_voi_co_quan_thue\"><\/span><b>\uc138\ubb34 \ub2f9\uad6d\uc758 \uc5ed\ud560<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ubb38\uc11c\ub97c \ud1b5\ud574 \uc138\ubb34 \ub2f9\uad6d\uc740 \uae30\uc5c5\uc774 \uc801\uc6a9\ud55c \ud68c\uacc4 \ubc29\ubc95, \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 \ubc1c\uc0dd\ud55c \uc0ac\uac74, \uadf8\ub9ac\uace0 \uad00\ub828 \uc7a0\uc7ac\uc801 \uc7ac\uc815\uc801 \uc758\ubb34 \ub610\ub294 \uc57d\uc815\uc744 \ud3c9\uac00\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_va_thoi_han_nop\"><\/span><b>\uc790\uaca9 \uc694\uac74 \ubc0f \uc81c\ucd9c \ub9c8\uac10\uc77c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 90\uc77c \uc774\ub0b4, \uc77c\ubc18\uc801\uc73c\ub85c \ub9e4\ub144 3\uc6d4 31\uc77c \uc774\uc804\uc5d0 \uc7ac\ubb34\uc81c\ud45c \uc124\uba85\uc11c\uc640 \ubc95\uc778 \uc18c\ub4dd\uc138(CIT) \uc815\uc0b0 \uc11c\ub958\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_lien_he_voi_he_thong_to_khai_thue\"><\/span><b>\uc138\uae08 \uc2e0\uace0 \uc2dc\uc2a4\ud15c\uacfc\uc758 \uc5f0\uad00\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc124\uba85 \uc8fc\uc11d\uc740 \uc138\uae08 \uc2e0\uace0\uc11c \uc591\uc2dd 03\/TNDN\uc758 \ubd80\ub85d\uc785\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc124\uba85 \uc8fc\uc11d \uc791\uc131\uc744 \uc644\ub8cc\ud558\uc5ec \uc81c\ucd9c\ud558\uba74 \uc138\ubb34 \ub2f9\uad6d \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc138\uae08 \uc2e0\uace0\uc11c\uac00 \uc644\ub8cc\ub41c \uac83\uc73c\ub85c \uc778\uc2dd\ud558\uc5ec \ub370\uc774\ud130 \uac80\uc99d \ubc0f \uac80\uc0ac\uac00 \uc6a9\uc774\ud574\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_tren_Dich_vu_cong_chi_tiet\"><\/span><b>\uacf5\uacf5 \uc11c\ube44\uc2a4 \ud3ec\ud138\uc744 \ud1b5\ud574 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \ud574\uc124\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \ubc29\ubc95(\uc790\uc138\ud55c \uc548\ub0b4)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7820\" aria-describedby=\"caption-attachment-7820\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7820\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet.jpg\" alt=\"C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean D\u1ecbch v\u1ee5 c\u00f4ng chi ti\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7820\" class=\"wp-caption-text\">\uacf5\uacf5 \uc11c\ube44\uc2a4 \ud3ec\ud138\uc744 \ud1b5\ud574 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \ud574\uc124\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \ubc29\ubc95(\uc790\uc138\ud55c \uc548\ub0b4)<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc758 \uc804\uc790 \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc8fc\uc11d\uc744 \uc81c\ucd9c\ud558\ub824\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc720\ud6a8\ud55c \ub514\uc9c0\ud138 \uc11c\uba85, \uc7ac\ubb34\uc81c\ud45c \ub370\uc774\ud130 \ud30c\uc77c, \uadf8\ub9ac\uace0 \uc791\uc131 \uc644\ub8cc\ub41c \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc0ac\uc804\uc5d0 \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc774 \uc791\uc5c5\uc744 \uc2e0\uc18d\ud558\uac8c \uc218\ud589\ud558\uace0 \uc2dc\uc2a4\ud15c \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc790\uc138\ud55c \uc808\ucc28\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Dang_nhap_he_thong_Dich_vu_cong_cua_Tong_cuc_Thue\"><\/span><b>1\ub2e8\uacc4: \uad6d\uc138\uccad \ubbfc\uc6d0 \uc11c\ube44\uc2a4 \uc2dc\uc2a4\ud15c\uc5d0 \ub85c\uadf8\uc778\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc124\uba85\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uccab \ubc88\uc9f8 \ub2e8\uacc4\ub294 \ub2e4\uc74c \uc8fc\uc18c\uc5d0\uc11c \uc138\ubb34\uad6d\uc758 \uacf5\uacf5 \uc11c\ube44\uc2a4 \ud3ec\ud138\uc5d0 \uc811\uc18d\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/dichvucong.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/dichvucong.gdt.gov.vn<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uad6d\uc138\uccad\uc774 2025\ub144\ubd80\ud130 \uad11\ubc94\uc704\ud558\uac8c \ub3c4\uc785\ud558\uace0 2026\ub144\uae4c\uc9c0 \uacc4\uc18d \uc801\uc6a9\ud560 \uc911\uc559 \uc9d1\uc911\uc2dd \ud589\uc815 \uc808\ucc28 \ucc98\ub9ac \uc2dc\uc2a4\ud15c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790\ub294 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \ubc88\ud638\uc640 \ube44\ubc00\ubc88\ud638\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc2dc\uc2a4\ud15c\uc5d0 \ub85c\uadf8\uc778\ud569\ub2c8\ub2e4. \ub85c\uadf8\uc778\uc5d0 \uc131\uacf5\ud558\uba74 \ub514\uc9c0\ud138 \uc11c\uba85 \uc7a5\uce58(USB \ud1a0\ud070)\uac00 \ucef4\ud4e8\ud130\uc5d0 \uc5f0\uacb0\ub418\uc5b4 \uc788\ub294\uc9c0, \uc804\uc790 \uc11c\uba85 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uac00 \uc0ac\uc6a9 \uac00\ub2a5\ud55c \uc0c1\ud0dc\uc778\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Lap_va_nop_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep\"><\/span><b>2\ub2e8\uacc4: \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uc5ec \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub85c\uadf8\uc778 \ud6c4 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 &quot;\uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c&quot; \uae30\ub2a5\uc744 \uc774\uc6a9\ud558\uc5ec \ud68c\ub78c 80\/2021\/TT-BTC\uc5d0 \ub530\ub77c \ubc1c\ud589\ub41c \uc591\uc2dd 03\/TNDN\uc744 \uc120\ud0dd\ud558\uc5ec \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\ub97c \uc644\ub8cc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6c\ud604 \uacfc\uc815\uc5d0\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub450 \uac00\uc9c0 \ubc29\ubc95\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc628\ub77c\uc778 \uc2e0\uace0: \ub0a9\uc138\uc790\ub294 \uc2dc\uc2a4\ud15c\uc5d0 \ud45c\uc2dc\ub41c \uc591\uc2dd\uc5d0 \uc9c1\uc811 \uc7ac\uc815 \uc815\ubcf4\ub97c \uc785\ub825\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">XML \ud30c\uc77c \uc5c5\ub85c\ub4dc: \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ub610\ub294 HTKK \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0\uc11c \ub370\uc774\ud130\ub97c \ub0b4\ubcf4\ub0b4 \uc2dc\uc2a4\ud15c\uc5d0 \uc5c5\ub85c\ub4dc\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790\ub294 \ub370\uc774\ud130 \uc785\ub825\uc744 \uc644\ub8cc\ud55c \ud6c4 &quot;\uc11c\uba85&quot;\uc744 \ud074\ub9ad\ud558\uace0 \ud1a0\ud070 PIN\uc744 \uc785\ub825\ud558\uc5ec \uc2e0\uace0\ub97c \ud655\uc778\ud569\ub2c8\ub2e4. \uc774\ub294 \ucca8\ubd80\ub41c \ubd80\ub85d\uc758 \uc7ac\ubb34\uc81c\ud45c \uc124\uba85\uc11c\ub97c \uc81c\ucd9c\ud558\uae30 \uc804 \uc911\uc694\ud55c \uc900\ube44 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Dinh_kem_ban_Thuyet_minh_Bao_cao_tai_chinh_va_hoan_tat\"><\/span><b>3\ub2e8\uacc4: \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc744 \ucca8\ubd80\ud558\uace0 \uc808\ucc28\ub97c \uc644\ub8cc\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc591\uc2dd 03\/TNDN\uc5d0 \uc11c\uba85\ud558\uace0 \uc81c\ucd9c\ud558\uba74 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \ucd94\uac00 \uc11c\ub958\ub97c \uc5c5\ub85c\ub4dc\ud560 \uc218 \uc788\ub294 \uc778\ud130\ud398\uc774\uc2a4\uac00 \ud45c\uc2dc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c\uc744 \uc644\ub8cc\ud558\ub824\uba74 \ub0a9\uc138\uc790\ub294 \ub2e4\uc74c \ub2e8\uacc4\ub97c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[\ubb38\uc11c \ucca8\ubd80] \uc139\uc158\uc5d0 \uc811\uc18d\ud558\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \ubd80\ubd84\uc744 \ucc3e\uc544\ubcf4\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#039;\ud30c\uc77c \uc120\ud0dd&#039;\uc744 \ud074\ub9ad\ud558\uace0 \ucef4\ud4e8\ud130\uc5d0\uc11c \ud30c\uc77c\uc744 \uc5c5\ub85c\ub4dc\ud558\uc138\uc694.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc77c\ubc18\uc801\uc73c\ub85c \uc9c0\uc6d0\ud558\ub294 \ud30c\uc77c \ud615\uc2dd\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PDF: \uc774 \ud615\uc2dd\uc740 \ud45c\uc2dc \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uace0 \ub370\uc774\ud130 \ubb34\uacb0\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ubbc0\ub85c \uad8c\uc7a5\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5d1\uc140: \uc77c\ubd80 \uae30\uc5c5\uc740 \uc138\ubb34 \ub2f9\uad6d\uc758 \uac80\ud1a0\ub97c \uc6a9\uc774\ud558\uac8c \ud558\uae30 \uc704\ud574 \uc0c1\uc138\ud55c \ud45c\ub97c \uc81c\uc2dc\ud560 \ub54c \uc774 \ud615\uc2dd\uc744 \uc0ac\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud30c\uc77c\uc744 \uc5c5\ub85c\ub4dc\ud55c \ud6c4, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ubd80\ub85d\uc5d0 \uc804\uc790 \uc11c\uba85\uc744 \ud55c \ubc88 \ub354 \ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uc11c\uba85 \ub2e8\uacc4\ub97c \uc0dd\ub7b5\ud558\uba74 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c\uc774 \ubbf8\uc644\ub8cc\ub85c \ucc98\ub9ac\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_qua_HTKK_va_He_thong_Thue_dien_tu\"><\/span><b>HTKK \ubc0f \uc804\uc790\uc138\uae08 \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc124\uba85 \uc790\ub8cc\ub97c \uc81c\ucd9c\ud558\ub294 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7819\" aria-describedby=\"caption-attachment-7819\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7819\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu.jpg\" alt=\"C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qua H\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7819\" class=\"wp-caption-text\">\uc804\uc790\uc138\uae08 \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc124\uba85 \uc790\ub8cc\ub97c \uc81c\ucd9c\ud558\ub294 \ubc29\ubc95<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 HTKK \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc640 eTax \uc804\uc790 \uc138\uae08 \uc2e0\uace0 \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc7ac\ubb34\uc81c\ud45c \uc124\uba85\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uac83 \uc678\uc5d0\ub3c4 \uc5ec\uc804\ud788 \uacf5\uacf5 \uc11c\ube44\uc2a4 \ud3ec\ud138\uc744 \ud1b5\ud574 \ud574\ub2f9 \uc124\uba85\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \ubc29\uc2dd\uc744 \uc120\ud0dd\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">HTKK \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc758 \ucd5c\uc2e0 \ubc84\uc804\uc5d0\uc11c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc62c\ubc14\ub978 \uc635\uc158\uc744 \uc120\ud0dd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uc5f0\ub3c4<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc801\uc6a9\ub41c \ud68c\uacc4 \uc2dc\uc2a4\ud15c<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ubcf4\uace0\uc11c \uc791\uc131\uc744 \uc644\ub8cc\ud55c \ud6c4 &quot;XML \ub0b4\ubcf4\ub0b4\uae30&quot; \uae30\ub2a5\uc744 \uc120\ud0dd\ud558\uc5ec \ud45c\uc900 \ub370\uc774\ud130 \ud30c\uc77c\uc744 \uc0dd\uc131\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2dc\uc2a4\ud15c\uc744 \uc774\uc6a9\ud55c \ubd80\ub85d \uc81c\ucd9c \uc808\ucc28 <\/span><a href=\"http:\/\/thuedientu.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">thuediantu.gdt.gov.vn<\/span><\/a><span style=\"font-weight: 400;\"> \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790 \uad00\ub9ac\uc790 \uacc4\uc815\uc744 \uc0ac\uc6a9\ud558\uc5ec eTax \uc2dc\uc2a4\ud15c\uc5d0 \ub85c\uadf8\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0 \uc635\uc158\uc744 \uc120\ud0dd\ud558\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uace0\uc11c \uc870\ud68c \uae30\ub2a5\uc744 \uc774\uc6a9\ud558\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc81c\ucd9c\ub41c \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \ucc3e\uc73c\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&quot;\ubd80\ub85d \uc81c\ucd9c&quot; \uc5f4\uc5d0 \uc124\uba85 \ud30c\uc77c\uc744 \uc5c5\ub85c\ub4dc\ud558\uace0 \uc804\uc790 \uc11c\uba85\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uc11c\uba85 \ub2e8\uacc4\uac00 \uc644\ub8cc\ub418\uba74 \uc2dc\uc2a4\ud15c\uc740 \uc7ac\ubb34\uc81c\ud45c \ud574\uc124\uc9c0\uac00 \uc131\uacf5\uc801\uc73c\ub85c \uc81c\ucd9c\ub418\uc5c8\uc74c\uc744 \ud655\uc778\ud558\ub294 \uba54\uc2dc\uc9c0\ub97c \ud45c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uba54\ubaa8: <\/b><span style=\"font-weight: 400;\">\ud3c9\uade0 \ud658\uc728\uc740 \uae30\uc5c5\uc774 \uc815\uae30\uc801\uc73c\ub85c \uac70\ub798\ud558\ub294 \uc0c1\uc5c5 \uc740\ud589\uc758 \ub9e4\uc785 \ubc0f \ub9e4\ub3c4 \ud658\uc728\uc744 \ud3c9\uade0\ud558\uc5ec \uc0b0\ucd9c\ud569\ub2c8\ub2e4. \ud658\uc728 \uc0b0\ucd9c \ubc29\ubc95\uc740 \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc5d0 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_doi_voi_Bao_cao_chuyen_doi_sang_Viet_Nam_Dong\"><\/span><b>\ubca0\ud2b8\ub0a8 \ub3d9\ud654 \ud658\uc0b0 \ubcf4\uace0\uc11c\uc5d0 \ub300\ud55c \uc7ac\ubb34\uc81c\ud45c \uc124\uba85 \uc8fc\uc11d \uc81c\ucd9c \uc9c0\uce68<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7818\" aria-describedby=\"caption-attachment-7818\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7818\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong.jpg\" alt=\"C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o chuy\u1ec3n \u0111\u1ed5i sang Vi\u1ec7t Nam \u0110\u1ed3ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7818\" class=\"wp-caption-text\">\ubca0\ud2b8\ub0a8 \ub3d9\ud654 \ud658\uc0b0 \ubcf4\uace0\uc11c\uc5d0 \ub300\ud55c \uc7ac\ubb34\uc81c\ud45c \uc124\uba85 \uc8fc\uc11d \uc81c\ucd9c \uc9c0\uce68<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc678\uad6d\uc778\uc9c1\uc811\ud22c\uc790\uae30\uc5c5(FDI) \ub610\ub294 \uc678\ud654\ub97c \ud68c\uacc4 \ud1b5\ud654\ub85c \uc0ac\uc6a9\ud558\ub294 \uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c \uc2dc \uc7ac\ubb34\uc81c\ud45c\ub97c \ubca0\ud2b8\ub0a8 \ub3d9\ud654\ub85c \ud658\uc0b0\ud55c \ub0b4\uc5ed\uc744 \ubc18\ub4dc\uc2dc \ud3ec\ud568\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub974\uba74 \uae30\uc5c5\uc740 \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \uc77c\uad00\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ud658\uc728 \ubcc0\ud658 \uc6d0\uce59\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud658\uc0b0\uc73c\ub85c \ubc1c\uc0dd\ud558\ub294 \ud658\uc728 \ucc28\uc774\ub294 &quot;\uc790\ubcf8 \ud658\uc728 \ucc28\uc774&quot; \ud56d\ubaa9\uc5d0 \uae30\ub85d\ub429\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0 \uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc5d0 \uc774 \ud658\uc0b0\uc774 \uc7ac\ubb34 \uc0c1\ud0dc \ubc0f \uc0ac\uc5c5 \uc131\uacfc\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\uc744 \uba85\ud655\ud558\uac8c \uae30\uc220\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_can_tranh_trong_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c \uc2dc \ud53c\ud574\uc57c \ud560 \uc2e4\uc218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc774 \uccab \uc2dc\ub3c4\uc5d0 \uc81c\ucd9c\ubb3c\uc744 \uc2b9\uc778\ud558\ub3c4\ub85d \ud558\ub824\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc744 \uc81c\ucd9c\ud560 \ub54c \ub2e4\uc74c\uacfc \uac19\uc740 \uc77c\ubc18\uc801\uc778 \uc624\ub958\ub97c \uaf3c\uaf3c\ud788 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucca8\ubd80 \ud30c\uc77c \ud615\uc2dd\uc774 \uc798\ubabb\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc2dc\uc2a4\ud15c\uc740 \uc555\ucd95 \ud30c\uc77c\uc774\ub098 .zip \ub610\ub294 .rar\uacfc \uac19\uc774 \ubd80\uc801\uc808\ud55c \ud615\uc2dd\uc758 \ud30c\uc77c\uc744 \uc885\uc885 \uac70\ubd80\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\ub85d\uc5d0 \ub514\uc9c0\ud138 \uc11c\uba85\uc744 \ud558\ub294 \uac83\uc744 \uc78a\ub294 \uac83: \uc774\ub294 \uc8fc\uc694 \uc138\uae08 \uc2e0\uace0\uc11c\ub294 \uc131\uacf5\uc801\uc73c\ub85c \uc81c\ucd9c\ub418\uc5c8\uc74c\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c\uc774 \ubd88\uc644\uc804\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub418\ub294 \uac00\uc7a5 \ud754\ud55c \uc2e4\uc218\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd88\uc77c\uce58 \uc0ac\ud56d: \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc5d0 \uae30\uc7ac\ub41c \ucd1d\uc790\uc0b0, \uc774\uc775 \ub610\ub294 \uc790\ubcf8 \uc218\uce58\ub294 \ub300\ucc28\ub300\uc870\ud45c \ubc0f \uc190\uc775\uacc4\uc0b0\uc11c\uc758 \uc218\uce58\uc640 \uc77c\uce58\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\ub85d \uc81c\ucd9c \uc9c0\uc5f0: \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uae30\ud55c \ub0b4\uc5d0 \uc81c\ucd9c\ud588\ub354\ub77c\ub3c4 \uc124\uba85 \uc790\ub8cc\ub97c \ub2a6\uac8c \uc81c\ucd9c\ud558\uba74 \uc0ac\uc5c5\uccb4\ub294 \ud589\uc815\uc801 \uc81c\uc7ac\ub97c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 125\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc744 \uc81c\ub300\ub85c \uc81c\ucd9c\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc138\uae08 \uc815\uc0b0 \uc11c\ub958\ub97c \ucd5c\uc885 \ud655\uc815\ud558\uae30 \uc804\uc5d0 \uc804\uccb4 \uc7ac\ubb34 \ub370\uc774\ud130 \uc2dc\uc2a4\ud15c\uc744 \uac80\ud1a0\ud558\ub294 \ub370 \uc788\uc5b4 \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">99\/2025\/TT-BTC\ud638 \uacf5\ubb38\uc11c\uc758 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc774 \ubc1c\ud6a8\ub428\uc5d0 \ub530\ub77c \ud68c\uacc4 \uc815\ucc45, \ud1b5\ud654 \ub2e8\uc704 \ubc0f \ud658\uc728 \ubcc0\ud658 \ubc29\ubc95\uc744 \uba85\ud655\ud558\uac8c \uc81c\uc2dc\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758 \uc7ac\ubb34\uc81c\ud45c\ub97c \uaddc\uc81c \ub2f9\uad6d\uc5d0 \ub354\uc6b1 \ud22c\uba85\ud558\uace0 \uc2e0\ub8b0\ud560 \uc218 \uc788\uac8c \ub9cc\ub4dc\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 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;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> -<\/span><span style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uc758 \uc124\ub9bd\uc790 \uacb8 CEO\uc774\uc790 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA Vietnam)\ub85c\uc11c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh_thang_32026\"><\/span><b>2026\ub144 3\uc6d4 \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nop_Thuyet_minh_Bao_cao_tai_chinh_co_bat_buoc_khong\"><\/span>\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c\uc740 \uc758\ubb34 \uc0ac\ud56d\uc778\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124. \ubc95\uc778 \ud68c\uacc4 \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc740 \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\uc758 \ud544\uc218\uc801\uc778 \ubd80\ubd84\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \uc2dc \uae30\uc5c5\uc740 \uc774 \ubb38\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc744 \uc138\uae08 \uc2e0\uace0 \uc11c\ub958\uc640 \ud568\uaed8 \uc81c\ucd9c\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uc11c\ub958\uac00 \ubd88\uc644\uc804\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uc138\ubb34 \uc808\ucc28\uc5d0 \ub530\ub77c \ud589\uc815\uc801 \uc81c\uc7ac\ub97c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_can_ky_so_rieng_cho_ban_Thuyet_minh_Bao_cao_tai_chinh_khong\"><\/span>\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc5d0 \ubcc4\ub3c4\uc758 \ub514\uc9c0\ud138 \uc11c\uba85\uc774 \ud544\uc694\ud55c\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124. \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc124\uba85 \uc790\ub8cc\ub97c \uc81c\ucd9c\ud560 \ub54c, \uae30\uc5c5\uc740 \ud574\ub2f9 \ubd80\ub85d \ud30c\uc77c\uc744 \uc2dc\uc2a4\ud15c\uc5d0 \uc5c5\ub85c\ub4dc\ud55c \ud6c4 \ub514\uc9c0\ud138 \uc11c\uba85\uc744 \ud574\uc57c \ud569\ub2c8\ub2e4. \ub9ce\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 03\/TNDN \uc2e0\uace0\uc11c \uc591\uc2dd\uc5d0\ub9cc \ub514\uc9c0\ud138 \uc11c\uba85\uc744 \ud558\uace0 \uc124\uba85 \uc790\ub8cc \ubd80\ub85d\uc5d0\ub294 \uc11c\uba85\uc744 \ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \uc2dc\uc2a4\ud15c\uc740 \uc2e0\uace0\uc11c \uc81c\ucd9c\uc740 \uc778\uc815\ud558\uc9c0\ub9cc, \ubd80\ub85d\uc740 \ubb34\ud6a8\ub85c \ucc98\ub9ac\ub429\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Thuyet_minh_Bao_cao_tai_chinh_la_khi_nao\"><\/span>\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 \uc5b8\uc81c\uc778\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c \ub9c8\uac10\uc77c\uc740 \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c \ubc0f \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uacfc \ub3d9\uc77c\ud569\ub2c8\ub2e4. \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \uae30\uc5c5\uc740 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c(\ubcf4\ud1b5 3\uc6d4 31\uc77c\uacbd)\ub85c\ubd80\ud130 90\uc77c \uc774\ub0b4\uc5d0 \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d \uc81c\ucd9c\uc744 \uc644\ub8cc\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_ap_dung_Thong_tu_133_co_phai_nop_Thuyet_minh_Bao_cao_tai_chinh_khong\"><\/span>\ud68c\ub78c 133\ud638\ub97c \uc801\uc6a9\ud558\ub294 \uc911\uc18c\uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc744 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc608. \ud68c\ub78c 133\uc5d0 \ub530\ub978 \ud68c\uacc4 \uccb4\uacc4\ub97c \uc801\uc6a9\ud558\ub294 \uae30\uc5c5\ub3c4 \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc744 \uc791\uc131\ud558\uc5ec \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uc8fc\uc11d\uc758 \ub0b4\uc6a9\uc740 \ud68c\ub78c 200\uc744 \uc801\uc6a9\ud558\ub294 \uae30\uc5c5\ubcf4\ub2e4 \uac04\ub7b5\ud558\uac8c \uc791\uc131\ud560 \uc218 \uc788\uc9c0\ub9cc, \uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc744 \uc81c\ucd9c\ud560 \ub54c\ub294 \ubc18\ub4dc\uc2dc \uc5f0\uac04 \uc7ac\ubb34\uc81c\ud45c\uc640 \ud568\uaed8 \ucca8\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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Vi\u1ec7c hi\u1ec3u r\u00f5 quy tr\u00ecnh n\u1ed9p h\u1ed3 s\u01a1 tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7817,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7816","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7816","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=7816"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7816\/revisions"}],"predecessor-version":[{"id":7821,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7816\/revisions\/7821"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7817"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}