{"id":8539,"date":"2026-05-15T10:36:08","date_gmt":"2026-05-15T03:36:08","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8539"},"modified":"2026-05-15T10:36:08","modified_gmt":"2026-05-15T03:36:08","slug":"dieu-kien-gop-bctc-khong-qua-15-thang","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-gop-bctc-khong-qua-15-thang\/","title":{"rendered":"\uc911\uc18c\uae30\uc5c5\uc758 \uacbd\uc6b0 \uc7ac\ubb34\uc81c\ud45c \ud1b5\ud569 \uc870\uac74\uc740 \uc7ac\ubb34\uc81c\ud45c \uae30\uac04\uc774 15\uac1c\uc6d4\uc744 \ucd08\uacfc\ud558\uc9c0 \uc54a\uc544\uc57c \ud55c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp cu\u1ed1i n\u0103m 2025, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh <\/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 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026. Nhi\u1ec1u doanh nghi\u1ec7p t\u01b0\u1edfng r\u1eb1ng ch\u1ec9 c\u1ea7n k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi 03 th\u00e1ng l\u00e0 c\u00f3 th\u1ec3 g\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang n\u0103m sau, nh\u01b0ng th\u1ef1c t\u1ebf l\u1ea1i ph\u00e1t sinh nhi\u1ec1u v\u01b0\u1edbng m\u1eafc ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn s\u1ef1 chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng theo Lu\u1eadt K\u1ebf to\u00e1n 2015, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Tai-chinh-nha-nuoc\/Cong-van-66-QLKT-DN-2026-gop-bao-cao-tai-chinh-691250.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 66\/QLKT-DN<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-20-2026-ND-CP-huong-dan-Nghi-quyet-198-2025-QH15-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan-673099.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 20\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, gi\u00fap k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p hi\u1ec3u r\u00f5 khi n\u00e0o \u0111\u01b0\u1ee3c g\u1ed9p, khi n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp BCTC ri\u00eang, \u0111\u1ed3ng th\u1eddi t\u1eadn d\u1ee5ng t\u1ed1i \u0111a ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNDN trong 03 n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.<\/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\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Khung_phap_ly_ve_ky_ke_toan_dau_tien_theo_Luat_Ke_toan_2015\" >Khung ph\u00e1p l\u00fd v\u1ec1 k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean theo Lu\u1eadt K\u1ebf to\u00e1n 2015<\/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\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Hieu_dung_ve_dieu_kien_gop_BCTC_khong_qua_15_thang_trong_thuc_tien\" >Hi\u1ec3u \u0111\u00fang v\u1ec1 \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng trong th\u1ef1c ti\u1ec5n<\/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\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Thong_tu_992025TT-BTC_doi_voi_doanh_nghiep_thanh_lap_cuoi_nam_2025\" >Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp cu\u1ed1i n\u0103m 2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Cong_van_66QLKT-DN\" >C\u00f4ng v\u0103n 66\/QLKT-DN<\/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\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Y_nghia_cua_viec_khong_cho_gop_doi_voi_co_quan_quan_ly\" >\u00dd ngh\u0129a c\u1ee7a vi\u1ec7c kh\u00f4ng cho g\u1ed9p \u0111\u1ed1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd<\/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\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Truong_hop_doanh_nghiep_ap_dung_Thong_tu_133\" >Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133<\/a><\/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\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Chinh_sach_mien_thue_TNDN_theo_Nghi_dinh_202026ND-CP\" >Ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNDN theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP<\/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\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Dieu_kien_1_Doi_tuong_la_doanh_nghiep_vua_va_nho_dang_ky_lan_dau\" >\u0110i\u1ec1u ki\u1ec7n 1: \u0110\u1ed1i t\u01b0\u1ee3ng l\u00e0 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u<\/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\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Dieu_kien_2_Khong_thuoc_truong_hop_to_chuc_lai_doanh_nghiep\" >\u0110i\u1ec1u ki\u1ec7n 2: Kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p<\/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\/dieu-kien-gop-bctc-khong-qua-15-thang\/#Huong_dan_lap_ho_so_va_quyet_toan_cho_doanh_nghiep_thanh_lap_cuoi_nam_2025\" >H\u01b0\u1edbng d\u1eabn l\u1eadp h\u1ed3 s\u01a1 v\u00e0 quy\u1ebft to\u00e1n cho doanh nghi\u1ec7p th\u00e0nh l\u1eadp cu\u1ed1i n\u0103m 2025<\/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\/dieu-kien-gop-bctc-khong-qua-15-thang\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-gop-bctc-khong-qua-15-thang\/#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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ve_ky_ke_toan_dau_tien_theo_Luat_Ke_toan_2015\"><\/span><b>Khung ph\u00e1p l\u00fd v\u1ec1 k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean theo Lu\u1eadt K\u1ebf to\u00e1n 2015<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi xem x\u00e9t \u0111\u1ebfn c\u00e1c \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng, ch\u00fang ta c\u1ea7n quay l\u1ea1i nh\u1eefng nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i v\u1ec1 k\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n 2015. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng m\u00e0 m\u1ecdi th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn sau n\u00e0y \u0111\u1ec1u ph\u1ea3i tu\u00e2n th\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, k\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 kho\u1ea3ng th\u1eddi gian t\u1eeb th\u1eddi \u0111i\u1ec3m ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi m\u1ed9t doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng, k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng tr\u00f2n theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb m\u1edbi th\u00e0nh l\u1eadp, Lu\u1eadt K\u1ebf to\u00e1n 2015 c\u00f3 nh\u1eefng h\u01b0\u1edbng d\u1eabn \u0111\u1eb7c th\u00f9 t\u1ea1i \u0110i\u1ec1u 12 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u00ednh t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m (31\/12).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 \u0111\u1eb7c th\u00f9 ri\u00eang v\u1ec1 chu k\u1ef3 kinh doanh c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd k\u1ef3 k\u1ebf to\u00e1n n\u0103m kh\u00e1c \u0111i, nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 12 th\u00e1ng v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 n\u1ea3y sinh khi doanh nghi\u1ec7p th\u00e0nh l\u1eadp qu\u00e1 mu\u1ed9n trong n\u0103m, v\u00ed d\u1ee5 nh\u01b0 ng\u00e0y 10\/12. N\u1ebfu b\u1eaft bu\u1ed9c l\u1eadp BCTC cho ch\u1ec9 21 ng\u00e0y ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p s\u1ebd t\u1ed1n k\u00e9m chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft. Ch\u00ednh v\u00ec v\u1eady, c\u01a1 ch\u1ebf linh ho\u1ea1t v\u1ec1 \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng \u0111\u00e3 ra \u0111\u1eddi \u0111\u1ec3 gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tphcm\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ~\ub85c\ubd80\ud130 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-dich-vu-ke-toan\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud68c\uc0ac<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> uy t\u00edn, c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf h\u1ed7 tr\u1ee3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd v\u00e0 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_dung_ve_dieu_kien_gop_BCTC_khong_qua_15_thang_trong_thuc_tien\"><\/span><b>Hi\u1ec3u \u0111\u00fang v\u1ec1 \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng trong th\u1ef1c ti\u1ec5n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8542\" aria-describedby=\"caption-attachment-8542\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8542\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Hieu-dung-ve-dieu-kien-gop-BCTC-khong-qua-15-thang.jpg\" alt=\"Hi\u1ec3u \u0111\u00fang v\u1ec1 \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Hieu-dung-ve-dieu-kien-gop-BCTC-khong-qua-15-thang.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Hieu-dung-ve-dieu-kien-gop-BCTC-khong-qua-15-thang-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Hieu-dung-ve-dieu-kien-gop-BCTC-khong-qua-15-thang-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Hieu-dung-ve-dieu-kien-gop-BCTC-khong-qua-15-thang-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Hieu-dung-ve-dieu-kien-gop-BCTC-khong-qua-15-thang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8542\" class=\"wp-caption-text\">Hi\u1ec3u \u0111\u00fang v\u1ec1 \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo Kho\u1ea3n 4 \u0110i\u1ec1u 12 Lu\u1eadt K\u1ebf to\u00e1n 2015, m\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1ed9ng g\u1ed9p k\u1ef3 k\u1ebf to\u00e1n n\u1ebfu th\u1ecfa m\u00e3n c\u00e1c ti\u00eau ch\u00ed c\u1ee5 th\u1ec3. \u0110i\u1ec3m m\u1ea5u ch\u1ed1t \u1edf \u0111\u00e2y l\u00e0 th\u1eddi gian c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 03 th\u00e1ng li\u00ean ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed th\u1eddi gian d\u01b0\u1edbi 3 th\u00e1ng, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n c\u1ed9ng k\u1ef3 n\u00e0y v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m ti\u1ebfp theo \u0111\u1ec3 t\u00ednh th\u00e0nh m\u1ed9t k\u1ef3 duy nh\u1ea5t. Tuy nhi\u00ean, gi\u1edbi h\u1ea1n \u0111\u1ecf m\u00e0 c\u00e1c k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1edb l\u00e0 \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng. Ngh\u0129a l\u00e0, n\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0o th\u00e1ng 10\/2025 (k\u1ef3 \u0111\u1ea7u 3 th\u00e1ng), doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1ed9p v\u1edbi 12 th\u00e1ng c\u1ee7a n\u0103m 2026, t\u1ea1o th\u00e0nh m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n d\u00e0i \u0111\u00fang 15 th\u00e1ng. N\u1ebfu th\u00e0nh l\u1eadp v\u00e0o th\u00e1ng 9\/2025 (k\u1ef3 \u0111\u1ea7u 4 th\u00e1ng), doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p BCTC ri\u00eang cho n\u0103m 2025 v\u00ec n\u1ebfu g\u1ed9p l\u1ea1i s\u1ebd vi ph\u1ea1m quy t\u1eafc 15 th\u00e1ng (t\u1ed5ng s\u1ebd l\u00e0 16 th\u00e1ng).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ebf nh\u01b0ng, trong giai \u0111o\u1ea1n chuy\u1ec3n giao gi\u1eefa ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u0169 v\u00e0 m\u1edbi v\u00e0o n\u0103m 2026, vi\u1ec7c \u00e1p d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng l\u1ea1i v\u1ea5p ph\u1ea3i nh\u1eefng r\u00e0o c\u1ea3n t\u1eeb c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC_doi_voi_doanh_nghiep_thanh_lap_cuoi_nam_2025\"><\/span><b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp cu\u1ed1i n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ban h\u00e0nh v\u1edbi m\u1ee5c ti\u00eau hi\u1ec7n \u0111\u1ea1i h\u00f3a h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. Theo \u0110i\u1ec1u 31 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y, hi\u1ec7u l\u1ef1c thi h\u00e0nh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2026. \u0110i\u1ec1u n\u00e0y t\u1ea1o ra m\u1ed9t r\u00e0o c\u1ea3n k\u1ef9 thu\u1eadt khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p d\u00f9 mu\u1ed1n c\u0169ng kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_66QLKT-DN\"><\/span><b>C\u00f4ng v\u0103n 66\/QLKT-DN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00e0o ng\u00e0y 15\/01\/2026, C\u1ee5c qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n 66\/QLKT-DN \u0111\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c v\u1ec1 v\u1ea5n \u0111\u1ec1 g\u1ed9p b\u00e1o c\u00e1o. Theo n\u1ed9i dung c\u00f4ng v\u0103n, vi\u1ec7c C\u00f4ng ty th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 10\/12\/2025 \u0111\u1ebfn ng\u00e0y 31\/12\/2025 d\u00f9 v\u1ec1 m\u1eb7t th\u1eddi gian l\u00e0 d\u01b0\u1edbi 03 th\u00e1ng, nh\u01b0ng l\u1ea1i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 tr\u01b0\u1edbc ng\u00e0y 01\/01\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u1ec9 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026. Doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch c\u1ee7a th\u00e1ng 12\/2025 theo Th\u00f4ng t\u01b0 99. N\u1ebfu doanh nghi\u1ec7p g\u1ed9p k\u1ef3 2025 v\u00e0o 2026, b\u00e1o c\u00e1o \u0111\u00f3 s\u1ebd tr\u1edf th\u00e0nh m\u1ed9t h\u1ee3p th\u1ec3 kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n (th\u00e1ng 12\/2025 theo ch\u1ebf \u0111\u1ed9 c\u0169, n\u0103m 2026 theo ch\u1ebf \u0111\u1ed9 m\u1edbi).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, d\u00f9 Lu\u1eadt K\u1ebf to\u00e1n cho ph\u00e9p, nh\u01b0ng do s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 ch\u1ebf \u0111\u1ed9 gi\u1eefa hai n\u0103m, doanh nghi\u1ec7p th\u00e0nh l\u1eadp trong th\u00e1ng 12\/2025 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p v\u1eadn d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u nh\u1ea5t l\u00e0 doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-lam-bao-cao-tai-chinh\/\"> \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc744 \uc704\ud574 \ud68c\uacc4\uc0ac\ub97c \uace0\uc6a9\ud558\uc138\uc694. <\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i sang Th\u00f4ng t\u01b0 99.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Y_nghia_cua_viec_khong_cho_gop_doi_voi_co_quan_quan_ly\"><\/span><b>\u00dd ngh\u0129a c\u1ee7a vi\u1ec7c kh\u00f4ng cho g\u1ed9p \u0111\u1ed1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c y\u00eau c\u1ea7u n\u1ed9p ri\u00eang b\u00e1o c\u00e1o n\u0103m 2025 gi\u00fap c\u01a1 quan Thu\u1ebf v\u00e0 c\u01a1 quan T\u00e0i ch\u00ednh ch\u1ed1t \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u c\u0169 tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o k\u1ef7 nguy\u00ean k\u1ebf to\u00e1n m\u1edbi. \u0110i\u1ec1u n\u00e0y tr\u00e1nh \u0111\u01b0\u1ee3c vi\u1ec7c nh\u1ea7m l\u1eabn trong vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u00f3 s\u1ef1 thay \u0111\u1ed5i gi\u1eefa hai ch\u1ebf \u0111\u1ed9. Nh\u01b0ng \u0111\u00e2y l\u00e0 y\u00eau c\u1ea7u c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch khi xem x\u00e9t \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng tr\u00ean b\u00ecnh di\u1ec7n t\u1ed5ng th\u1ec3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_ap_dung_Thong_tu_133\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8541\" aria-describedby=\"caption-attachment-8541\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8541\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-gop-BCTC-khong-qua-15-thang-danh-cho-doanh-nghiep-ap-dung-Thong-tu-133.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng d\u00e0nh cho doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-gop-BCTC-khong-qua-15-thang-danh-cho-doanh-nghiep-ap-dung-Thong-tu-133.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-gop-BCTC-khong-qua-15-thang-danh-cho-doanh-nghiep-ap-dung-Thong-tu-133-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-gop-BCTC-khong-qua-15-thang-danh-cho-doanh-nghiep-ap-dung-Thong-tu-133-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-gop-BCTC-khong-qua-15-thang-danh-cho-doanh-nghiep-ap-dung-Thong-tu-133-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-gop-BCTC-khong-qua-15-thang-danh-cho-doanh-nghiep-ap-dung-Thong-tu-133-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8541\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng d\u00e0nh cho doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 doanh nghi\u1ec7p \u0111\u1ec1u kh\u00f4ng th\u1ec3 g\u1ed9p b\u00e1o c\u00e1o trong n\u0103m 2026. C\u00f3 m\u1ed9t b\u1ed9 ph\u1eadn quan tr\u1ecdng v\u1eabn c\u00f3 th\u1ec3 v\u1eadn d\u1ee5ng linh ho\u1ea1t \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng, \u0111\u00f3 l\u00e0 c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC (d\u00e0nh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang Th\u00f4ng t\u01b0 99, c\u00e1c doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng Th\u00f4ng t\u01b0 133 kh\u00f4ng ch\u1ecbu s\u1ef1 thay \u0111\u1ed5i mang t\u00ednh h\u1ec7 th\u1ed1ng v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n trong giai \u0111o\u1ea1n n\u00e0y. V\u00ec v\u1eady, s\u1ef1 nh\u1ea5t qu\u00e1n v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n gi\u1eefa n\u0103m 2025 v\u00e0 n\u0103m 2026 v\u1eabn \u0111\u01b0\u1ee3c duy tr\u00ec.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1ed9t doanh nghi\u1ec7p si\u00eau nh\u1ecf th\u00e0nh l\u1eadp v\u00e0o ng\u00e0y 20\/12\/2025 v\u00e0 l\u1ef1a ch\u1ecdn Th\u00f4ng t\u01b0 133, h\u1ecd ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 t\u1ef1 tin \u00e1p d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng. H\u1ecd s\u1ebd g\u1ed9p 11 ng\u00e0y c\u1ee7a n\u0103m 2025 v\u00e0o k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2026. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian v\u00e0 chi ph\u00ed cho c\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n trong nh\u1eefng ng\u00e0y \u0111\u1ea7u m\u1edbi v\u1eadn h\u00e0nh. \u0110\u00e2y l\u00e0 m\u1ed9t \u0111i\u1ec3m l\u01b0u \u00fd chi\u1ebfn l\u01b0\u1ee3c m\u00e0 c\u00e1c ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n trao \u0111\u1ed5i k\u1ef9 v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n khi quy\u1ebft \u0111\u1ecbnh l\u1ef1a ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ngay t\u1eeb b\u01b0\u1edbc \u0111\u0103ng k\u00fd ban \u0111\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c startup b\u1eadn r\u1ed9n, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-online\/\"> \uc628\ub77c\uc778 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 theo d\u00f5i c\u00e1c m\u1ed1c th\u1eddi gian n\u00e0y l\u00e0 l\u1ef1a ch\u1ecdn c\u1ef1c k\u1ef3 s\u00e1ng su\u1ed1t v\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chinh_sach_mien_thue_TNDN_theo_Nghi_dinh_202026ND-CP\"><\/span><b>Ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNDN theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t th\u00f4ng tin c\u1ef1c k\u1ef3 t\u00edch c\u1ef1c \u0111i k\u00e8m v\u1edbi c\u00e1c quy \u0111\u1ecbnh kh\u1eaft khe v\u1ec1 b\u00e1o c\u00e1o l\u00e0 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf. \u0110\u1ec3 th\u00fac \u0111\u1ea9y kinh t\u1ebf t\u01b0 nh\u00e2n sau khi tri\u1ec3n khai Ngh\u1ecb quy\u1ebft 198\/2025\/QH15, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngay c\u1ea3 khi doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng v\u00e0 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o ri\u00eang cho n\u0103m 2025, h\u1ecd v\u1eabn \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i t\u1eeb ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf 03 n\u0103m \u0111\u1ea7u n\u1ebfu \u0111\u00e1p \u1ee9ng hai \u0111i\u1ec1u ki\u1ec7n c\u1ed1t l\u00f5i:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_1_Doi_tuong_la_doanh_nghiep_vua_va_nho_dang_ky_lan_dau\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n 1: \u0110\u1ed1i t\u01b0\u1ee3ng l\u00e0 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i thu\u1ed9c nh\u00f3m nh\u1ecf v\u00e0 v\u1eeba (SME), bao g\u1ed3m c\u1ea3 c\u00e1c h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p ho\u1eb7c c\u00e1c startup \u0111\u0103ng k\u00fd m\u1edbi. \u0110i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u nh\u1eb1m lo\u1ea1i b\u1ecf c\u00e1c h\u00e0nh vi &#8220;ve s\u1ea7u tho\u00e1t x\u00e1c&#8221; \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i. Khi doanh nghi\u1ec7p l\u1eadp BCTC n\u0103m \u0111\u1ea7u ti\u00ean, d\u00f9 kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng, h\u1ecd v\u1eabn ph\u1ea3i ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 doanh thu, chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_2_Khong_thuoc_truong_hop_to_chuc_lai_doanh_nghiep\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n 2: Kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5: Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb vi\u1ec7c s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh t\u1eeb m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng tr\u01b0\u1edbc \u0111\u00f3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf 3 n\u0103m. Ch\u00ednh s\u00e1ch n\u00e0y ch\u1ec9 d\u00e0nh cho nh\u1eefng &#8220;lu\u1ed3ng m\u00e1u m\u1edbi&#8221; th\u1ef1c s\u1ef1 c\u1ee7a n\u1ec1n kinh t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00e0y gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m h\u01a1n. D\u00f9 c\u00f3 ph\u1ea3i v\u1ea5t v\u1ea3 l\u1eadp m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o ri\u00eang cho v\u00e0i ng\u00e0y cu\u1ed1i n\u0103m 2025 (do kh\u00f4ng th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt th\u00f4ng t\u01b0), th\u00ec gi\u00e1 tr\u1ecb l\u1ee3i \u00edch t\u1eeb vi\u1ec7c mi\u1ec5n thu\u1ebf TNDN trong su\u1ed1t 3 n\u0103m ti\u1ebfp theo l\u00e0 v\u00f4 c\u00f9ng l\u1edbn, b\u00f9 \u0111\u1eafp ho\u00e0n to\u00e0n cho nh\u1eefng chi ph\u00ed tu\u00e2n th\u1ee7 ban \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_lap_ho_so_va_quyet_toan_cho_doanh_nghiep_thanh_lap_cuoi_nam_2025\"><\/span><b>H\u01b0\u1edbng d\u1eabn l\u1eadp h\u1ed3 s\u01a1 v\u00e0 quy\u1ebft to\u00e1n cho doanh nghi\u1ec7p th\u00e0nh l\u1eadp cu\u1ed1i n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc m\u00e0 k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u1ea3 v\u1ec1 m\u1eb7t k\u1ebf to\u00e1n l\u1eabn thu\u1ebf trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng \u0111ang c\u00f3 s\u1ef1 ph\u00e2n h\u00f3a:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; R\u00e0 so\u00e1t ng\u00e0y c\u1ea5p Gi\u1ea5y ph\u00e9p kinh doanh: N\u1ebfu ng\u00e0y c\u1ea5p n\u1eb1m trong kho\u1ea3ng t\u1eeb 01\/10\/2025 \u0111\u1ebfn 31\/12\/2025, doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n xem x\u00e9t g\u1ed9p b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; X\u00e1c \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng: N\u1ebfu ch\u1ecdn Th\u00f4ng t\u01b0 99\/2025\/TT-BTC th\u00ec b\u1eaft bu\u1ed9c l\u1eadp BCTC 2025 ri\u00eang. Kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng. N\u1ebfu ch\u1ecdn Th\u00f4ng t\u01b0 133\/2016\/TT-BTC th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p g\u1ed9p BCTC 2025 v\u00e0o 2026. \u0110\u1ea3m b\u1ea3o t\u1ed5ng th\u1eddi gian kh\u00f4ng qu\u00e1 15 th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; Th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf: N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c g\u1ed9p, c\u1ea7n g\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 tr\u00e1nh b\u1ecb h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng b\u00e1o l\u1ed7i ch\u1eadm n\u1ed9p BCTC 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf: K\u00ea khai m\u1eabu bi\u1ec3u theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m \u0111\u1ea7u ti\u00ean \u0111\u1ec3 k\u00edch ho\u1ea1t quy\u1ec1n l\u1ee3i mi\u1ec5n thu\u1ebf 3 n\u0103m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng c\u00e1c b\u01b0\u1edbc tr\u00ean s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u01b0\u1ee3t qua k\u1ef3 quy\u1ebft to\u00e1n \u0111\u1ea7u ti\u00ean m\u1ed9t c\u00e1ch thu\u1eadn l\u1ee3i. D\u00f9 b\u1ea1n c\u00f3 th\u1ec3 g\u1ed9p hay kh\u00f4ng g\u1ed9p theo \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng, t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u v\u1eabn l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 10\/12\/2025 \u0111\u1ebfn 31\/12\/2025, l\u1eddi khuy\u00ean t\u1ed1t nh\u1ea5t l\u00e0 n\u00ean ch\u1ee7 \u0111\u1ed9ng l\u1eadp b\u00e1o c\u00e1o ri\u00eang cho n\u0103m 2025 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 66\/QLKT-DN. D\u00f9 kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng, nh\u01b0ng v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNDN theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP, \u00e1p l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m nh\u1eb9 \u0111\u00e1ng k\u1ec3. K\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u00f3 nh\u1eefng b\u01b0\u1edbc \u0111i \u0111\u00fang \u0111\u1eafn, b\u1ea3o v\u1ec7 t\u1ed1i \u0111a quy\u1ec1n l\u1ee3i cho doanh nghi\u1ec7p m\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u!<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/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\">  \uc0c1\ub2f4\uc744 \uc6d0\ud558\uc2dc\uba74 \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\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 - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">30\ub144 \uc774\uc0c1\uc758 \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \uacbd\ub825\uc744 \ubcf4\uc720\ud55c \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA)\uc785\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n g\u1ed9p BCTC kh\u00f4ng qu\u00e1 15 th\u00e1ng l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp cu\u1ed1i n\u0103m 2025, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026. Nhi\u1ec1u doanh nghi\u1ec7p t\u01b0\u1edfng r\u1eb1ng ch\u1ec9 c\u1ea7n k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8540,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8539","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\/8539","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=8539"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8539\/revisions"}],"predecessor-version":[{"id":8543,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8539\/revisions\/8543"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8540"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}