{"id":8117,"date":"2026-04-05T20:45:39","date_gmt":"2026-04-06T03:45:39","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8117"},"modified":"2026-04-05T20:45:39","modified_gmt":"2026-04-06T03:45:39","slug":"thong-tu-15-2026-tt-btc-tai-san-ma-hoa","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/","title":{"rendered":"\ud68c\ub78c 15\/2026\/TT-BTC: \ucf54\ub4dc\ud654\ub41c \uc790\uc0b0\uc5d0 \ub300\ud55c \ud68c\uacc4 \uc6d0\uce59 \uc9c0\uce68"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae09\ubcc0\ud558\ub294 \uae00\ub85c\ubc8c \ub514\uc9c0\ud138 \uacbd\uc81c \ud658\uacbd \uc18d\uc5d0\uc11c \uc554\ud638\ud654\ud3d0\uc640 \uac19\uc740 \uc0c8\ub85c\uc6b4 \uc790\uc0b0 \uc720\ud615\uc758 \uad00\ub9ac \ubc0f \ud68c\uacc4 \ucc98\ub9ac\ub294 \uc2dc\uae09\ud55c \uacfc\uc81c\uac00 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c \uc7ac\uc815\ubd80\ub294 2026\ub144 3\uc6d4 4\uc77c \uad00\ub828 \uaddc\uc815\uc744 \uacf5\uc2dd \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/tai-chinh\/thong-tu-15-2026-tt-btc-huong-dan-ke-toan-cho-to-chuc-thi-truong-tai-san-ma-hoa-427795-d1.html\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 15\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ubcf8 \ubb38\uc11c\ub294 \ubca0\ud2b8\ub0a8 \uc554\ud638\ud654\ud3d0 \uc2dc\uc7a5\uc5d0 \ucc38\uc5ec\ud558\ub294 \uc870\uc9c1\uc744 \uc704\ud55c \ud68c\uacc4 \uc6d0\uce59\uc744 \uc548\ub0b4\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uacfc \uae08\uc735 \uae30\uad00\uc774 \uc911\uc694\ud55c \uc2dc\ubc94 \ub2e8\uacc4\uc5d0\uc11c \ud68c\uacc4 \ubc0f \uc7ac\ubb34 \ubcf4\uace0 \ud504\ub85c\uc138\uc2a4\ub97c \ud45c\uc900\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uae30\ubcf8 \ubc95\ub960 \ubb38\uc11c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/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\">\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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Tong_quan_ve_Thong_tu_152026TT-BTC\" >\ud68c\ub78c 15\/2026\/TT-BTC \uac1c\uc694<\/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-15-2026-tt-btc-tai-san-ma-hoa\/#Pham_vi_dieu_chinh_va_Doi_tuong_ap_dung_theo_Thong_tu_152026TT-BTC\" >\ud68c\ub78c 15\/2026\/TT-BTC\uc5d0 \ub530\ub978 \uaddc\uc81c \ubc94\uc704 \ubc0f \uc801\uc6a9 \ub300\uc0c1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Pham_vi_dieu_chinh\" >\uaddc\uc81c \ubc94\uc704<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Doi_tuong_ap_dung\" >\uc801\uc6a9 \ub300\uc0c1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Nguyen_tac_hach_toan_chung_theo_quy_dinh_moi\" >\uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub978 \uc77c\ubc18 \ud68c\uacc4 \uc6d0\uce59<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Huong_dan_ke_toan_chi_tiet_cho_To_chuc_cung_cap_dich_vu_VASP\" >\ubca0\ud2b8\ub0a8 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4(VASP)\ub97c \uc704\ud55c \uc0c1\uc138 \ud68c\uacc4 \uc9c0\uce68<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Ghi_nhan_doanh_thu_Tai_khoan_511\" >\uc218\uc775 \uae30\ub85d (\uacc4\uc815 511)<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Quan_ly_tach_biet_tai_san\" >\uc790\uc0b0 \ubd84\ub9ac \uad00\ub9ac<\/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-15-2026-tt-btc-tai-san-ma-hoa\/#Quan_ly_no_phai_thu_va_du_phong\" >\ub9e4\ucd9c\ucc44\uad8c \uad00\ub9ac \ubc0f \ucda9\ub2f9\uae08<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Ke_toan_doi_voi_To_chuc_phat_hanh_tai_san_ma_hoa\" >\uc554\ud638\ud654 \uc790\uc0b0 \ubc1c\ud589\uc790\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Huong_dan_doi_voi_Nha_dau_tu_la_to_chuc\" >\uae30\uad00 \ud22c\uc790\uc790\ub97c \uc704\ud55c \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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Phan_tich_tac_dong_va_Thach_thuc_thuc_thi_Thong_tu_152026TT-BTC\" >15\/2026\/TT-BTC \ud68c\ub78c\uc758 \uc601\ud5a5 \ubc0f \uc774\ud589 \uacfc\uc81c \ubd84\uc11d<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Tac_dong_tich_cuc\" >\uae0d\uc815\uc801\uc778 \uc601\ud5a5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Thach_thuc_doi_voi_bo_phan_ke_toan\" >\ud68c\uacc4 \ubd80\uc11c\uc758 \uacfc\uc81c<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Ket_luan_va_khuyen_nghi\" >\uacb0\ub860 \ubc0f \uad8c\uace0\uc0ac\ud56d\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Giai_dap_thac_mac_ve_Thong_tu_152026TT-BTC\" >\uacf5\uc9c0 15\/2026\/TT-BTC \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Thong_tu_152026TT-BTC\"><\/span><b>\ud68c\ub78c 15\/2026\/TT-BTC \uac1c\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf8 \uacf5\ubb38 15\/2026\/TT-BTC\ub294 \uc6b0\uc5f0\ud788 \ubc1c\uac04\ub41c \uac83\uc774 \uc544\ub2c8\ub77c \uc815\ubd80\uc640 \uc7ac\uc815\ubd80\uac00 \ucca0\uc800\ud55c \uc900\ube44 \uacfc\uc815\uc744 \uac70\uccd0 \ub9c8\ub828\ud55c \uacb0\uacfc\ubb3c\uc785\ub2c8\ub2e4. \ubcf8 \uacf5\ubb38\uc740 2025\ub144 9\uc6d4 9\uc77c\uc790 \uacb0\uc758\uc548 05\/2025\/NQ-CP\uc5d0 \uba85\uc2dc\ub41c \ubca0\ud2b8\ub0a8 \uc554\ud638\ud654\ud3d0 \uc2dc\uc7a5 \uc2dc\ubc94 \uc6b4\uc601\uc5d0 \uad00\ud55c \uad6c\uccb4\uc801\uc778 \ub0b4\uc6a9\uc744 \ub2f4\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc8fc\uc694 \ubc95\ub960 \uc815\ubcf4:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacf5\ubb38 \ubc88\ud638: 15\/2026\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc1c\ud589\uc77c: 2026\ub144 3\uc6d4 4\uc77c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc1c\ud589\uae30\uad00: \uc7ac\ubb34\ubd80<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc11c\uba85: \uc751\uc6b0\uc60c \ub4dd \ub540 \ucc28\uad00<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\ud589\uc77c: \ubcf8 \uacf5\ubb38\uc740 \uc11c\uba85\uc77c(2026\ub144 3\uc6d4 4\uc77c)\ubd80\ud130 \ud6a8\ub825\uc774 \ubc1c\uc0dd\ud558\uba70, 2026 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \uc989\uc2dc \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 15\/2026\/TT-BTC\uc758 \ubc1c\ud589\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc911\uc694\ud55c \uadfc\uac70\uc5d0 \uae30\ubc18\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 \uc81c88\/2015\/QH13\ud638(\ubc95\ub960 \uc81c56\/2024\/QH15\ud638\ub85c \uac1c\uc815\ub428).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0b0\uc5c5\uae30\uc220\ubc95 \uc81c71\/2025\/QH15\ud638.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2024\ub144 12\uc6d4 22\uc77c\uc790 \uacb0\uc758\uc548 \uc81c57-NQ\/TW\ud638, \uad6d\uac00 \uacfc\ud559, \uae30\uc220 \uac1c\ubc1c \ubc0f \ub514\uc9c0\ud138 \uc804\ud658 \ubd84\uc57c\uc758 \ud601\uc2e0\uc5d0 \uad00\ud55c \ub0b4\uc6a9.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh_va_Doi_tuong_ap_dung_theo_Thong_tu_152026TT-BTC\"><\/span><b>\ud68c\ub78c 15\/2026\/TT-BTC\uc5d0 \ub530\ub978 \uaddc\uc81c \ubc94\uc704 \ubc0f \uc801\uc6a9 \ub300\uc0c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8120\" aria-describedby=\"caption-attachment-8120\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8120\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC.jpg\" alt=\"Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 15\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8120\" class=\"wp-caption-text\">\ud68c\ub78c 15\/2026\/TT-BTC\uc5d0 \ub530\ub978 \uaddc\uc81c \ubc94\uc704 \ubc0f \uc801\uc6a9 \ub300\uc0c1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc6b0\uc120 \uc774 \ubb38\uc11c\uc758 \uc801\uc6a9 \ubc94\uc704\ub97c \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \ud68c\ub78c 15\/2026\/TT-BTC\ub294 \ud68c\uacc4, \uc7a5\ubd80 \uae30\ub85d \ubc0f \uc7ac\ubb34\uc81c\ud45c \ud45c\uc2dc \uc6d0\uce59\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub450\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh\"><\/span><b>\uaddc\uc81c \ubc94\uc704<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 15\/2026\/TT-BTC\ub294 \uc2dc\ubc94 \uc2dc\ud589 \uae30\uac04 \ub3d9\uc548 \uc2dc\uc7a5\uc5d0 \ucc38\uc5ec\ud558\ub294 \uc870\uc9c1\uc744 \uc704\ud55c \ud68c\uacc4 \uc6d0\uce59\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc81c1\uc870\uc758 \uc911\uc694\ud55c \uc870\ud56d\uc740 \uc774 \ud68c\ub78c\uc774 \uae30\uc5c5\uc758 \uad6d\uac00 \uc608\uc0b0\uc5d0 \ub300\ud55c \uc138\uae08 \uc758\ubb34\ub97c \uacb0\uc815\ud558\ub294 \ub370\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4\ub294 \uc810\uc744 \uac15\uc870\ud569\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc5f0\ub9d0 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ud68c\uacc4\uc640 \uc138\uae08\uc744 \uba85\ud655\ud788 \uad6c\ubd84\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>\uc801\uc6a9 \ub300\uc0c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf8 \ubb38\uc11c\ub294 \ubca0\ud2b8\ub0a8 \ubc95\ub960\uc5d0 \ub530\ub77c \uc124\ub9bd\ub418\uace0 \uc6b4\uc601\ub418\ub294 \uc138 \uac00\uc9c0 \uc8fc\uc694 \ub2e8\uccb4 \uadf8\ub8f9\uc744 \ub300\uc0c1\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc554\ud638\ud654\ud3d0 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4(VASP): \uc5ec\uae30\uc5d0\ub294 \uac70\ub798\uc18c(\uc2dc\uc7a5 \uc870\uc9c1), \uc554\ud638\ud654\ud3d0 \uc218\ud0c1\uae30\uad00 \ubc0f \ud50c\ub7ab\ud3fc \ubc1c\ud589\uc790\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc554\ud638\ud654\ud3d0 \ubc1c\ud589\uc790: \uacb0\uc758\uc548 05\/2025\/NQ-CP\uc5d0 \ub530\ub77c \uc790\ubcf8\uc744 \uc870\ub2ec\ud558\uac70\ub098 \ub514\uc9c0\ud138 \uc790\uc0b0(\ud1a0\ud070\/\ucf54\uc778)\uc744 \uc2dc\uc7a5\uc5d0 \ubc1c\ud589\ud558\ub294 \uae30\uc5c5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\ub0b4 \uae30\uad00 \ud22c\uc790\uc790: \uae08\uc735 \ud22c\uc790 \ud3ec\ud2b8\ud3f4\ub9ac\uc624\uc758 \uc77c\ubd80\ub85c \uc554\ud638\ud654\ud3d0 \uc790\uc0b0\uc744 \ubcf4\uc720\ud558\ub294 \ud22c\uc790 \ud380\ub4dc, \uae08\uc735 \ud68c\uc0ac \ub610\ub294 \uae30\uc5c5.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_hach_toan_chung_theo_quy_dinh_moi\"><\/span><b>\uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub978 \uc77c\ubc18 \ud68c\uacc4 \uc6d0\uce59<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 15\ud638 \uacf5\ubb38 4\uc870\uc5d0 \ub530\ub974\uba74, \ucc38\uc5ec \uae30\uad00\uc740 \ud68c\uacc4\ubc95 \ubc0f \uadf8\uc5d0 \ub530\ub77c \ubc1c\ub839\ub41c \uae30\uc5c5 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc644\uc804\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. <\/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\">\ud68c\ub78c \uc81c99\/2025\/TT-BTC\ud638 <\/a><\/span><\/strong><span style=\"font-weight: 400;\">2025\ub144 10\uc6d4 27\uc77c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&quot;\ud615\uc2dd\ubcf4\ub2e4 \uc2e4\uc9c8&quot;\uc758 \uc6d0\uce59(\uc81c3\uc870)\uc740 \ud68c\ub78c 15\/2026\/TT-BTC\uc5d0\uc11c \uac15\uc870\ud558\ub294 \ud575\uc2ec \uc6d0\uce59\uc785\ub2c8\ub2e4. \uae30\uc220 \uc6a9\uc5b4\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801\uc778 \uaddc\uc815\uc774 \uc5c6\ub294 \uacbd\uc6b0, \ud68c\uacc4\ub294 \uac70\ub798\uc758 \uacbd\uc81c\uc801 \uc2e4\uc9c8\uc5d0 \uadfc\uac70\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc554\ud638\ud654\ud3d0 \uc790\uc0b0\uc774 \ud310\ub9e4\uc6a9 \uc0c1\ud488\uc758 \uc131\uaca9\uc744 \ub760\ub294 \uacbd\uc6b0, \ud68c\uacc4 \ucc98\ub9ac\ub294 \uc7ac\uace0 \uad00\ub9ac\uc640 \uc720\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc554\ud638\ud654\ud3d0 \uc790\uc0b0\uc774 \uae08\uc735 \uc0c1\ud488\uc778 \uacbd\uc6b0, \ud68c\uacc4 \ucc98\ub9ac\ub294 \uc99d\uad8c\uc774\ub098 \uae08\uc735 \ud22c\uc790 \uac70\ub798\uc640 \uc720\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_toan_chi_tiet_cho_To_chuc_cung_cap_dich_vu_VASP\"><\/span><b>\ubca0\ud2b8\ub0a8 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4(VASP)\ub97c \uc704\ud55c \uc0c1\uc138 \ud68c\uacc4 \uc9c0\uce68<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac70\ub798\uc18c \ubc0f \uc218\ud0c1\uae30\uad00 \uc6b4\uc601\uc790\uc758 \uacbd\uc6b0, \ud68c\ub78c 15\/2026\/TT-BTC\ub294 \ud22c\uba85\uc131 \ubc0f \uc790\uc0b0 \ubd84\ub9ac\uc5d0 \uad00\ud55c \uc5c4\uaca9\ud55c \uc694\uac74\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ghi_nhan_doanh_thu_Tai_khoan_511\"><\/span><b>\uc218\uc775 \uae30\ub85d (\uacc4\uc815 511)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc870\uc9c1\uc740 \uc11c\ube44\uc2a4 \uc218\uc775\uc744 &quot;\ud310\ub9e4 \ubc0f \uc11c\ube44\uc2a4 \uc81c\uacf5 \uc218\uc775&quot; \uacc4\uc815\uc5d0 \uae30\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4. \ud68c\ub78c 15\/2026\/TT-BTC\ub294 \uac01 \uc720\ud615\ubcc4\ub85c \uc0c1\uc138\ud55c \ucd94\uc801\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\uc7a5 \uc6b4\uc601 \uc11c\ube44\uc2a4: \uc8fc\ubb38 \uccb4\uacb0 \uc218\uc218\ub8cc, \ucd9c\uae08\/\uc785\uae08 \uc218\uc218\ub8cc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\ud0c1 \uc11c\ube44\uc2a4: \uc9c0\uac11 \uad00\ub9ac \uc218\uc218\ub8cc, \uc554\ud638\ud654\ud3d0 \uc790\uc0b0 \ubcf4\uad00 \uc218\uc218\ub8cc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc1c\ud589 \ud50c\ub7ab\ud3fc \uc11c\ube44\uc2a4: \uc0c1\uc7a5 \uc218\uc218\ub8cc, \ubc1c\ud589 \uc790\ubb38 \uc218\uc218\ub8cc.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_tach_biet_tai_san\"><\/span><b>\uc790\uc0b0 \ubd84\ub9ac \uad00\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\ub78c 15\/2026\/TT-BTC\uc758 \ud575\uc2ec \uc6d0\uce59\uc785\ub2c8\ub2e4. \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uac1d\uc758 \uc554\ud638\ud654 \uc790\uc0b0\uc744 \ubcf8\uc778 \uc790\uc0b0\uacfc \ubd84\ub9ac\ud558\uc5ec \uad00\ub9ac\ud558\uace0 \ud68c\uacc4 \ucc98\ub9ac\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uac1d \uc790\uc0b0\uc740 (\uc18c\uc720\uad8c\uc5d0 \uad00\ud55c \ub2e4\ub978 \uaddc\uc815\uc774 \uc788\ub294 \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0) \uc7ac\ubb34\uc0c1\ud0dc\ud45c\uc0c1 \ud68c\uc0ac\uc758 \uc790\uc0b0\uc73c\ub85c \uc778\uc2dd\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6b4\uc601 \uaddc\uc815\uc5d0 \ub530\ub77c \uac01 \uace0\uac1d \uc790\uc0b0\uc758 \uc0c1\uc138 \uc794\uc561\uc740 \uc7ac\ubb34\uc81c\ud45c \uc678 \uc7a5\ubd80 \ub610\ub294 \uc911\uac04 \uacc4\uc815 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \ucd94\uc801\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_no_phai_thu_va_du_phong\"><\/span><b>\ub9e4\ucd9c\ucc44\uad8c \uad00\ub9ac \ubc0f \ucda9\ub2f9\uae08<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \ubd80\uc11c\ub294 \uc554\ud638\ud654 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc\ub85c \ubc1c\uc0dd\ud558\ub294 \ubbf8\uc218\uae08\uc744 \ubd84\ub958\ud558\uace0 \uaf3c\uaf3c\ud558\uac8c \ucd94\uc801 \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4. \uc790\ubcf8 \uc548\uc804\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uae08\uc735 \ubc95\uaddc\uc5d0 \ub530\ub77c \uc815\uae30\uc801\uc73c\ub85c \ub300\uc190\ucda9\ub2f9\uae08\uc744 \uc124\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_doi_voi_To_chuc_phat_hanh_tai_san_ma_hoa\"><\/span><b>\uc554\ud638\ud654 \uc790\uc0b0 \ubc1c\ud589\uc790\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ub514\uc9c0\ud138 \uc790\uc0b0\uc744 \ubc1c\ud589\ud560 \ub54c, \ud68c\ub78c 15\/2026\/TT-BTC\ub294 \ud1a0\ud070 \ubcf4\uc720\uc790\uc5d0\uac8c \ubc1c\uc0dd\ud558\ub294 \uc758\ubb34\uc758 \uc131\uaca9\uc5d0 \ub530\ub77c \ud68c\uacc4 \ucc98\ub9ac\ub97c \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ubcf8 \ub3d9\uc6d0\uacfc \uad00\ub828\ub41c \uacbd\uc6b0: \ubc1c\ud589 \uc8fc\uccb4\uac00 \ubbf8\ub798\uc5d0 \uc790\uae08\uc774\ub098 \uc790\uc0b0\uc744 \uc0c1\ud658\ud558\uae30\ub85c \uc57d\uc815\ud558\ub294 \uacbd\uc6b0(\ucc28\uc785\uacfc \uc720\uc0ac), \ud574\ub2f9 \uc870\uc9c1\uc740 \uc774\ub97c \ubd80\ucc44 \uacc4\uc815(\uc131\uaca9\uc5d0 \ub530\ub77c \uacc4\uc815 331, 338 \ub610\ub294 341)\uc5d0 \uae30\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubbf8\ub798 \uc11c\ube44\uc2a4\ub97c \uc704\ud55c \ud1a0\ud070 \uad50\ud658\uc758 \uacbd\uc6b0: \uc120\ubd88 \ud1a0\ud070 \ud310\ub9e4 \uc218\uc775\uc740 &quot;\ubbf8\uc218\uc775&quot;(\uacc4\uc815 3387)\uc73c\ub85c \ud68c\uacc4 \ucc98\ub9ac\ub429\ub2c8\ub2e4. \uc774 \uc218\uc775\uc740 \ud1a0\ud070 \ubcf4\uc720\uc790\uc5d0\uac8c \uc2e4\uc81c \uc11c\ube44\uc2a4\uac00 \uc81c\uacf5\ub41c \ud6c4\uc5d0\ub9cc \uacc4\uc815 511\ub85c \uc774\uccb4\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc1c\ud589 \ube44\uc6a9: \uc2dc\uc2a4\ud15c \uac1c\ubc1c \ube44\uc6a9, \uc2a4\ub9c8\ud2b8 \uacc4\uc57d \ube44\uc6a9 \ubc0f \ubc1c\ud589 \uad00\ub828 \ubc95\ub960 \uc790\ubb38 \ube44\uc6a9\uc740 \ud560\ub2f9\uc744 \uc704\ud574 \uc9c4\ud589 \uc911\uc778 \uc791\uc5c5(\uacc4\uc815 154) \ub610\ub294 \uc120\uc9c0\uae09 \ube44\uc6a9(\uacc4\uc815 242)\uc73c\ub85c \uc9d1\uacc4\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_doi_voi_Nha_dau_tu_la_to_chuc\"><\/span><b>\uae30\uad00 \ud22c\uc790\uc790\ub97c \uc704\ud55c \uc9c0\uce68<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud22c\uc790 \ubaa9\uc801\uc73c\ub85c \uc554\ud638\ud654\ud3d0 \uc790\uc0b0\uc744 \ubcf4\uc720\ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, Circular 15\/2026\/TT-BTC\ub294 \uae08\uc735 \ud22c\uc790 \ud65c\ub3d9\uacfc \uc720\uc0ac\ud55c \ud68c\uacc4 \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\ucd08 \uc6d0\uac00 \uacb0\uc815: \uad6c\ub9e4 \uc2dc\uc810\uc5d0 \uc790\uc0b0\uc740 \uc2e4\uc81c \uad6c\ub9e4 \uac00\uaca9\uc5d0 \uad00\ub828 \uc9c1\uc811 \ube44\uc6a9(\uac70\ub798 \uc218\uc218\ub8cc \ub4f1)\uc744 \ub354\ud55c \uae08\uc561\uc73c\ub85c \uae30\ub85d\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\uc720 \ubaa9\uc801\ubcc4 \ubd84\ub958: \ub2e8\uae30 \ubcf4\uc720(12\uac1c\uc6d4 \ubbf8\ub9cc)\ub294 \uacc4\uc815 121 - \uac70\ub798 \uc99d\uad8c(\ucf54\ub4dc\ud654\ub41c \uc790\uc0b0\uc758 \uc138\ubd80 \uc815\ubcf4)\uc5d0 \uae30\ub85d\ub429\ub2c8\ub2e4. \uc7a5\uae30 \ubcf4\uc720\ub294 \uacc4\uc815 228 - \uae30\ud0c0 \ud22c\uc790\uc5d0 \uae30\ub85d\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc2dc \uc7ac\ud3c9\uac00: \uc554\ud638\ud654\ud3d0 \uc2dc\uc7a5\uc758 \ubcc0\ub3d9\uc131\uc774 \ub9e4\uc6b0 \ud06c\uae30 \ub54c\ubb38\uc5d0, Circular 15\/2026\/TT-BTC\uc5d0\uc11c\ub294 \uae30\uc5c5\uc774 \uc790\uc0b0 \uc190\uc0c1 \ub610\ub294 \uc7ac\ud3c9\uac00\uc5d0 \ub300\ud55c \ucda9\ub2f9\uae08\uc744 \uae30\ub85d\ud558\uae30 \uc704\ud574 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc2dc\uc7a5 \uc99d\uac70(\uc2dc\ubc94 \ud504\ub85c\uadf8\ub7a8\uc5d0 \ub530\ub77c \ud5c8\uac00\ub41c \uc8fc\uc694 \uac70\ub798\uc18c\uc758 \uac00\uaca9)\ub97c \ud655\ubcf4\ud558\ub3c4\ub85d \uc694\uad6c\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_tac_dong_va_Thach_thuc_thuc_thi_Thong_tu_152026TT-BTC\"><\/span><b>15\/2026\/TT-BTC \ud68c\ub78c\uc758 \uc601\ud5a5 \ubc0f \uc774\ud589 \uacfc\uc81c \ubd84\uc11d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8119\" aria-describedby=\"caption-attachment-8119\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8119\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC.jpg\" alt=\"T\u00e1c \u0111\u1ed9ng v\u00e0 Th\u00e1ch th\u1ee9c th\u1ef1c thi Th\u00f4ng t\u01b0 15\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8119\" class=\"wp-caption-text\">2026\/TT-BTC \ud68c\ub78c \uc2dc\ud589\uc758 \uc601\ud5a5 \ubc0f \uacfc\uc81c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 15\ud638 \ud68c\ub78c 15\/2026\/TT-BTC\ub294 \ub2e8\uc21c\ud55c \ud68c\uacc4 \uaddc\uc815 \ucd94\uac00\ub97c \ub118\uc5b4 \ubca0\ud2b8\ub0a8 \ub514\uc9c0\ud138 \uc790\uc0b0 \uc0dd\ud0dc\uacc4\uc5d0 \uc2ec\ub300\ud55c \ubcc0\ud654\ub97c \uac00\uc838\uc62c \uac83\uc785\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc774 \ubb38\uc11c\ub294 \uae30\uc5c5\uc5d0 \ud68d\uae30\uc801\uc778 \uae30\ud68c\ub97c \uc81c\uacf5\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uc2e4\uc81c \uc2dc\ud589 \uacfc\uc815\uc5d0\uc11c \uc5ec\ub7ec \uac00\uc9c0 \uc5b4\ub824\uc6b4 \ubb38\uc81c\uc810\ub3c4 \uc81c\uae30\ud569\ub2c8\ub2e4. \uc804\uccb4\uc801\uc778 \uc0c1\ud669\uc744 \ub354 \uc798 \uc774\ud574\ud558\uae30 \uc704\ud574 MAN(Master Accountant Network)\uacfc \ud568\uaed8 \uc774\ub7ec\ud55c \uc591\uba74\uc744 \uc2ec\uce35\uc801\uc73c\ub85c \ubd84\uc11d\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc591\uc218 \uac12<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubd80\uc11c\uac00 \uc9c1\uba74\ud558\ub294 \uae30\uc220\uc801 \uc7a5\ubcbd.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_tich_cuc\"><\/span><b>\uae0d\uc815\uc801\uc778 \uc601\ud5a5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 15\/2026\/TT-BTC\uc758 \ubc1c\ud589\uc740 \uc138 \uac00\uc9c0 \uc8fc\uc694 \uc774\uc810\uc744 \uac00\uc838\uc635\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uba85\uc131: \uc7ac\ubb34 \ubcf4\uace0\uc758 &quot;\ud68c\uc0c9 \uc9c0\ub300&quot;\ub97c \uc5c6\uc560\uba74 \uaddc\uc81c \uae30\uad00(\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589, \uc7ac\uc815\ubd80)\uc774 \uc2dc\ubc94 \uc2dc\uc7a5\uc758 \uc790\uae08 \ud750\ub984\uc744 \ubaa8\ub2c8\ud130\ub9c1\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uc720\uce58: \uad6d\uc81c \ud22c\uc790 \ud380\ub4dc\ub4e4\uc740 \ubca0\ud2b8\ub0a8\uc5d0 \uc798 \uc815\ub9bd\ub41c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc774 \uad6c\ucd95\ub418\uba74 \uc6f93\/\ube14\ub85d\uccb4\uc778 \ud504\ub85c\uc81d\ud2b8\uc5d0 \ud22c\uc790\ud558\ub294 \ub370 \ub354 \ud070 \ud655\uc2e0\uc744 \uac00\uc9c8 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uc704\ud5d8 \uac10\uc18c: \uae30\uc5c5\uc740 \ub2f9\uad6d\uc5d0 \uc790\uae08 \ucd9c\ucc98\uc640 \uc554\ud638\ud654\ud3d0 \uc218\uc775\uc758 \ud569\ubc95\uc131\uc744 \uc124\uba85\ud560 \uadfc\uac70\ub97c \uac16\uac8c \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uc9c0\uc704\uc640 \ud22c\uba85\uc131 \uce21\uba74\uc5d0\uc11c \ubd84\uba85\ud55c \uc774\uc810\uc744 \uc9c0\ub2c8\uace0 \uc788\uc74c\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0, Circular 15\/2026\/TT-BTC\uc758 \uaddc\uc815\uc744 \uc815\ud655\ud55c \ud68c\uacc4 \ucc98\ub9ac\ub85c \uc804\ud658\ud558\ub294 \uac83\uc740 \uc5b4\ub824\uc6b4 \uacfc\uc815\uc785\ub2c8\ub2e4. \ube14\ub85d\uccb4\uc778\uc758 \uae30\uc220\uc801 \ud2b9\uc131\uc740 \ub54c\ub54c\ub85c \uae30\uc874 \ud68c\uacc4 \ubc29\uc2dd\uacfc \uc0c1\ucda9\ub418\uc5b4 \uae30\uc5c5\uc774 \uc870\uae30\uc5d0 \ud30c\uc545\ud574\uc57c \ud560 \ubcd1\ubaa9 \ud604\uc0c1\uc744 \ucd08\ub798\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thach_thuc_doi_voi_bo_phan_ke_toan\"><\/span><b>\ud68c\uacc4 \ubd80\uc11c\uc758 \uacfc\uc81c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 15\/2026\/TT-BTC\ub294 \uc6d0\uce59\uc758 \ud2c0\uc744 \uc81c\uacf5\ud558\uc9c0\ub9cc, \uc2e4\uc81c \uc2dc\ud589\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc5b4\ub824\uc6c0\uc774 \uc788\uc744 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacf5\uc815 \uac00\uce58 \uacb0\uc815: \uc554\ud638\ud654\ud3d0 \uc2dc\uc7a5\uc740 \uc5ec\ub7ec \uad6d\uc81c \uac70\ub798\uc18c\ub97c \ud1b5\ud574 24\uc2dc\uac04 \uc5f0\uc911\ubb34\ud734\ub85c \uc6b4\uc601\ub418\ubbc0\ub85c \ud68c\uacc4 \ubaa9\uc801\uc73c\ub85c \ud2b9\uc815 \uc2dc\uc810\uc758 \uc885\uac00\ub97c \uc120\ud0dd\ud558\ub824\uba74 \uae34\ubc00\ud55c \ud569\uc758\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc2dc\uc2a4\ud15c: \ud604\uc7ac \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub294 \ucd1d\uacc4\uc815\uc6d0\uc7a5\uacfc \uc804\uc790\uc9c0\uac11 \uc794\uc561 \uac04\uc758 \uc815\ud655\ud55c \uc77c\uce58\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc628\uccb4\uc778 \ub370\uc774\ud130\uc640\uc758 \ub300\uc870 \uae30\ub2a5\uc744 \ud1b5\ud569\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\uacb0\ub860 \ubc0f \uad8c\uace0\uc0ac\ud56d\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 15\ud638 \uacf5\ubb38 TT-BTC\ub294 \ubca0\ud2b8\ub0a8 \uc554\ud638\ud654\ud3d0 \uc2dc\uc7a5\uc758 \uc804\ubb38\ud654\ub97c \uc704\ud55c \uc9c0\uce68 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc774 \uacf5\ubb38 \uc900\uc218\ub294 \ubc95\uc801 \uc758\ubb34\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ub514\uc9c0\ud138 \uae30\uc220 \uae30\uc5c5\ub4e4\uc774 \uc8fc\uc694 \ud22c\uc790\uc790\ub4e4\uc5d0\uac8c \ud22c\uba85\uc131\uacfc \uc7ac\uc815 \ub2a5\ub825\uc744 \uc785\uc99d\ud560 \uc218 \uc788\ub294 \uae30\ud68c\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ucc98\ub7fc \ub3c4\uc804\uc801\uc778 \ub514\uc9c0\ud138 \uc804\ud658 \uc2dc\ub300\uc5d0 \uc0c8\ub85c\uc6b4 \ube44\uc988\ub2c8\uc2a4 \uaddc\uce59\uc744 \uc219\ub2ec\ud558\ub294 \uac83\uc740 \uc0dd\uc874\uc5d0 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uace0 \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \ub2e4\uc74c \uc0ac\ud56d\uc744 \ucc38\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"> \uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc7ac\ubb34\uc81c\ud45c\uac00 \ud56d\uc0c1 \ud68c\ub78c 15\/2026\/TT-BTC\uc758 \uae30\uc900\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc744 \uc704\ud55c \uc870\uc5b8:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\uc2a4\ud15c \uc5c5\uadf8\ub808\uc774\ub4dc: \ud68c\ub78c 15\/2026\/TT-BTC\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c \ud68c\uacc4 \uacc4\uc815\uacfc\ubaa9\ud45c\ub97c \uc5c5\ub370\uc774\ud2b8\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c: \uc740\ud589 \uc608\uae08 \uc2b9\uc778 \uc808\ucc28\uc640 \uc720\uc0ac\ud55c \uac70\ub798 \uc2b9\uc778 \uc808\ucc28\ub97c \ube44\uc988\ub2c8\uc2a4 \uc9c0\uac11\uc5d0 \uc218\ub9bd\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc815\ucc45 \ubaa8\ub2c8\ud130\ub9c1: Circular 15\/2026\/TT-BTC\uc5d0\uc11c \uc544\uc9c1 \uc138\uae08 \uad00\ub828 \uc9c0\uce68\uc774 \uc81c\uacf5\ub418\uc9c0 \uc54a\uc558\uc73c\ubbc0\ub85c, \uae30\uc5c5\uc740 \ud5a5\ud6c4 \ubc1c\ud45c\ub420 \uac83\uc73c\ub85c \uc608\uc0c1\ub418\ub294 \uc554\ud638\ud654\ud3d0 \uc138\uae08 \uaddc\uc815\uc5d0 \ub300\ube44\ud558\uc5ec \ubcc4\ub3c4\uc758 \ud68c\uacc4 \uae30\ub85d\uc744 \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc2dc\ud589\ub839 15\/2026\/TT-BTC\ub97c \uc900\uc218\ud558\uba74 \ubca0\ud2b8\ub0a8 \uae30\uc5c5\ub4e4\uc774 \ub514\uc9c0\ud138 \uae08\uc735 \uc2dc\ub300\uc5d0\uc11c \uc120\ub450\ub97c \ucc28\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">\uc5f0\ub77d\ud558\ub2e4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uc5d0 \uc5f0\ub77d\ud558\uc5ec \uc870\uc5b8\uacfc \uc9c0\uc6d0\uc744 \ubc1b\uc73c\uc138\uc694!<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \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<p style=\"text-align: justify;\"><b>\ucc38\uace0 \uc790\ub8cc:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 15\/2026\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacb0\uc758\uc548 \uc81c05\/2025\/NQ-CP\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 \uc81c88\/2015\/QH13\ud638 \ubc0f \uad00\ub828 \uc9c0\uce68 \ubb38\uc11c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_Thong_tu_152026TT-BTC\"><\/span><b>\uacf5\uc9c0 15\/2026\/TT-BTC \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 to\u00e0n c\u1ea7u \u0111ang chuy\u1ec3n d\u1ecbch m\u1ea1nh m\u1ebd, vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n m\u1edbi nh\u01b0 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (Crypto Assets) tr\u1edf th\u00e0nh y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft. Ng\u00e0y 04\/03\/2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng t\u01b0 15\/2026\/TT-BTC nh\u1eb1m h\u01b0\u1edbng d\u1eabn nguy\u00ean [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8117","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=8117"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8117\/revisions"}],"predecessor-version":[{"id":8121,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8117\/revisions\/8121"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8118"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}