{"id":9011,"date":"2026-06-24T11:46:21","date_gmt":"2026-06-24T04:46:21","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9011"},"modified":"2026-06-24T11:46:21","modified_gmt":"2026-06-24T04:46:21","slug":"cong-van-5526-tni-nvdtpc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-5526-tni-nvdtpc\/","title":{"rendered":"\uacf5\uc2dd \uc11c\ud55c 5526\/TNI-NVDTPC\uc5d0 \ub530\ub974\uba74 \ub450 \uac1c\uc758 \uc720\ud6a8\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\ub294 \uac83\uc774 \ud5c8\uc6a9\ub418\ub294 \uacbd\uc6b0\ub294 \uc5b8\uc81c\uc785\ub2c8\uae4c?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-5526tninvdtpc-ve-phong-ngua-hanh-vi-lap-hai-he-thong-so-ke-toan-tai-chinh-tro-len-nham-che-138094610.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 5526\/TNI-NVDTPC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 11\/6\/2026 v\u1ec1 tuy\u00ean truy\u1ec1n n\u00e2ng cao tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 ph\u00f2ng ng\u1eeba h\u00e0nh vi l\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh tr\u1edf l\u00ean nh\u1eb1m che gi\u1ea5u doanh thu, tr\u1ed1n thu\u1ebf. V\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m th\u1ef1c hi\u1ec7n Th\u00f4ng b\u00e1o 394\/TB-CT ng\u00e0y 29\/5\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf, h\u01b0\u1edbng t\u1edbi m\u1ee5c ti\u00eau b\u1ea3o \u0111\u1ea3m an to\u00e0n ph\u00e1p l\u00fd v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n, doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh, \u0111\u00e2y l\u00e0 n\u1ed9i dung c\u1ea7n n\u1eafm v\u1eefng \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00e1c n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n 5526\/TNI-NVDTPC.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 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ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-5526-tni-nvdtpc\/#Cac_quy_dinh_phap_luat_ve_ke_toan_va_thue_can_luu_y\" >C\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf c\u1ea7n l\u01b0u \u00fd<\/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\/cong-van-5526-tni-nvdtpc\/#Truong_hop_khong_bi_coi_la_vi_pham\" >Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ecb coi l\u00e0 vi ph\u1ea1m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-5526-tni-nvdtpc\/#Nhan_dien_hanh_vi_rui_ro_can_phong_ngua_theo_Cong_van_5526TNI-NVDTPC\" >Nh\u1eadn di\u1ec7n h\u00e0nh vi r\u1ee7i ro c\u1ea7n ph\u00f2ng ng\u1eeba theo C\u00f4ng v\u0103n 5526\/TNI-NVDTPC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-5526-tni-nvdtpc\/#He_qua_phap_ly_khi_vi_pham\" >H\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd khi vi ph\u1ea1m<\/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\/cong-van-5526-tni-nvdtpc\/#Loi_ich_cua_viec_tuan_thu_quy_dinh_ke_toan_va_thue\" >L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n v\u00e0 thu\u1ebf<\/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\/cong-van-5526-tni-nvdtpc\/#Thue_tinh_Tay_Ninh_khuyen_nghi_doanh_nghiep_ra_soat_va_chuan_hoa_he_thong_ke_toan\" >Thu\u1ebf t\u1ec9nh T\u00e2y Ninh khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p r\u00e0 so\u00e1t v\u00e0 chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-5526-tni-nvdtpc\/#Trach_nhiem_cua_to_chuc_cung_cap_dich_vu_va_dai_ly_thue\" >Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 \u0111\u1ea1i l\u00fd thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-5526-tni-nvdtpc\/#Quy_dinh_lien_quan_ve_so_ke_toan_theo_Thong_tu_992025TT-BTC\" >Quy \u0111\u1ecbnh li\u00ean quan v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-5526-tni-nvdtpc\/#So_ke_toan_phai_duoc_mo_khi_nao\" >S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c m\u1edf khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-5526-tni-nvdtpc\/#So_ke_toan_phai_co_cac_noi_dung_chu_yeu_nao\" >S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu n\u00e0o?<\/a><\/li><\/ul><\/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\/cong-van-5526-tni-nvdtpc\/#Doanh_nghiep_can_lam_gi_de_tuan_thu_Cong_van_5526TNI-NVDTPC\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 C\u00f4ng v\u0103n 5526\/TNI-NVDTPC?<\/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\/cong-van-5526-tni-nvdtpc\/#Vai_tro_cua_dich_vu_ke_toan_trong_viec_phong_ngua_rui_ro_tu_Cong_van_5526TNI-NVDTPC\" >Vai tr\u00f2 c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong vi\u1ec7c ph\u00f2ng ng\u1eeba r\u1ee7i ro t\u1eeb C\u00f4ng v\u0103n 5526\/TNI-NVDTPC\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-5526-tni-nvdtpc\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-5526-tni-nvdtpc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-5526-tni-nvdtpc\/#Cau_hoi_thuong_gap_ve_Cong_van_5526TNI-NVDTPC\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 5526\/TNI-NVDTPC\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-5526-tni-nvdtpc\/#Doanh_nghiep_dung_song_song_he_thong_ke_toan_tai_chinh_ERP_cung_voi_ke_toan_quan_tri_co_vi_pham_khong\" >Doanh nghi\u1ec7p d\u00f9ng song song h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u00e0i ch\u00ednh ERP c\u00f9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb c\u00f3 vi ph\u1ea1m kh\u00f4ng?<\/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\/cong-van-5526-tni-nvdtpc\/#Nhung_dau_hieu_rui_ro_nao_nguoi_nop_thue_can_chu_dong_ra_soat\" >Nh\u1eefng d\u1ea5u hi\u1ec7u r\u1ee7i ro n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t?<\/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\/cong-van-5526-tni-nvdtpc\/#Ho_kinh_doanh_hop_tac_xa_ap_dung_che_do_ke_toan_theo_van_ban_nao\" >H\u1ed9 kinh doanh, h\u1ee3p t\u00e1c x\u00e3 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo v\u0103n b\u1ea3n n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Toan_van_noi_dung_Cong_van_5526TNI-NVDTPC\"><\/span><b>To\u00e0n v\u0103n n\u1ed9i dung C\u00f4ng v\u0103n 5526\/TNI-NVDTPC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9013\" aria-describedby=\"caption-attachment-9013\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9013\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-van-noi-dung-Cong-van-5526_TNI-NVDTPC.jpg\" alt=\"To\u00e0n v\u0103n n\u1ed9i dung C\u00f4ng v\u0103n 5526\/TNI-NVDTPC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-van-noi-dung-Cong-van-5526_TNI-NVDTPC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-van-noi-dung-Cong-van-5526_TNI-NVDTPC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-van-noi-dung-Cong-van-5526_TNI-NVDTPC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-van-noi-dung-Cong-van-5526_TNI-NVDTPC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-van-noi-dung-Cong-van-5526_TNI-NVDTPC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9013\" class=\"wp-caption-text\">To\u00e0n v\u0103n n\u1ed9i dung C\u00f4ng v\u0103n 5526\/TNI-NVDTPC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5526\/TNI-NVDTPC t\u1eadp trung h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 nh\u1eefng h\u00e0nh vi c\u1ea7n ph\u00f2ng ng\u1eeba. N\u1ed9i dung \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo t\u1eebng nh\u00f3m v\u1ea5n \u0111\u1ec1 r\u00f5 r\u00e0ng, t\u1eeb c\u0103n c\u1ee9 ph\u00e1p l\u00fd, nh\u1eadn di\u1ec7n r\u1ee7i ro cho \u0111\u1ebfn h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd v\u00e0 khuy\u1ebfn ngh\u1ecb th\u1ef1c hi\u1ec7n.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_phap_luat_ve_ke_toan_va_thue_can_luu_y\"><\/span><b>C\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf c\u1ea7n l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc h\u1ebft, C\u00f4ng v\u0103n nh\u1eafc l\u1ea1i h\u00e0nh vi tr\u1ed1n thu\u1ebf theo kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, trong \u0111\u00f3 c\u00f3 h\u00e0nh vi kh\u00f4ng ghi ch\u00e9p, ghi nh\u1eadn trong s\u1ed5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n \u0111\u1eb7c bi\u1ec7t nh\u1ea5n m\u1ea1nh y\u00eau c\u1ea7u v\u00e0 nguy\u00ean t\u1eafc ghi s\u1ed5 k\u1ebf to\u00e1n. V\u1ec1 y\u00eau c\u1ea7u, s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, k\u1ecbp th\u1eddi, r\u00f5 r\u00e0ng c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh tr\u00ean m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh th\u1ed1ng nh\u1ea5t. V\u1ec1 nguy\u00ean t\u1eafc ghi nh\u1eadn, doanh nghi\u1ec7p ghi s\u1ed5 theo c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, v\u00e0o s\u1ed5 m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi v\u00e0 nh\u1ea5t qu\u00e1n theo th\u1eddi gian ph\u00e1t sinh ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 k\u1ebf to\u00e1n, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c thu hay chi ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, C\u00f4ng v\u0103n 5526\/TNI-NVDTPC vi\u1ec7n d\u1eabn c\u00e1c quy \u0111\u1ecbnh c\u1ed1t l\u00f5i c\u1ee7a <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt K\u1ebf to\u00e1n 2015<\/a><\/span><\/strong>. Theo \u0111\u00f3, c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp ch\u1ee9ng t\u1eeb, ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0o s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Quan tr\u1ecdng h\u01a1n, m\u1ed7i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ec9 s\u1eed d\u1ee5ng m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n cho m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m; nghi\u00eam c\u1ea5m h\u00e0nh vi l\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh tr\u1edf l\u00ean ho\u1eb7c cung c\u1ea5p, c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 s\u1ed1 li\u1ec7u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t trong c\u00f9ng m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean c\u1eadp nh\u1eadt th\u00eam<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/diem-moi-luat-quan-ly-thue-2025\/\"> nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 n\u1eafm tr\u1ecdn c\u00e1c thay \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 khai, n\u1ed9p thu\u1ebf.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_bi_coi_la_vi_pham\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ecb coi l\u00e0 vi ph\u1ea1m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m c\u1ea7n l\u00e0m r\u00f5 \u0111\u1ec3 tr\u00e1nh hi\u1ec3u l\u1ea7m: kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng song song nhi\u1ec1u h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111\u1ec1u b\u1ecb coi l\u00e0 vi ph\u1ea1m. Theo C\u00f4ng v\u0103n, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00f4ng b\u1ecb coi l\u00e0 c\u00f3 h\u00e0nh vi vi ph\u1ea1m n\u1ebfu s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, b\u00e1o c\u00e1o n\u1ed9i b\u1ed9, b\u00e1o c\u00e1o ph\u00e2n t\u00edch, d\u1ef1 to\u00e1n, b\u00e1o c\u00e1o ph\u1ee5c v\u1ee5 c\u00f4ng ty m\u1eb9, b\u00e1o c\u00e1o theo chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, h\u1ec7 th\u1ed1ng ERP, POS ho\u1eb7c BI ho\u1eb7c c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u0111i k\u00e8m l\u00e0 c\u00e1c d\u1eef li\u1ec7u n\u00e0y ph\u1ea3i c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu, gi\u1ea3i tr\u00ecnh v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 che gi\u1ea5u giao d\u1ecbch, doanh thu, t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c ngh\u0129a v\u1ee5 thu\u1ebf. Nh\u01b0 v\u1eady, ranh gi\u1edbi gi\u1eefa h\u1ee3p ph\u00e1p v\u00e0 vi ph\u1ea1m n\u1eb1m \u1edf m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu, minh b\u1ea1ch c\u1ee7a d\u1eef li\u1ec7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_hanh_vi_rui_ro_can_phong_ngua_theo_Cong_van_5526TNI-NVDTPC\"><\/span><b>Nh\u1eadn di\u1ec7n h\u00e0nh vi r\u1ee7i ro c\u1ea7n ph\u00f2ng ng\u1eeba theo C\u00f4ng v\u0103n 5526\/TNI-NVDTPC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9014\" aria-describedby=\"caption-attachment-9014\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9014\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhan-dien-hanh-vi-rui-ro-can-phong-ngua-theo-Cong-van-5526_TNI-NVDTPC.jpg\" alt=\"Nh\u1eadn di\u1ec7n h\u00e0nh vi r\u1ee7i ro c\u1ea7n ph\u00f2ng ng\u1eeba theo C\u00f4ng v\u0103n 5526\/TNI-NVDTPC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhan-dien-hanh-vi-rui-ro-can-phong-ngua-theo-Cong-van-5526_TNI-NVDTPC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhan-dien-hanh-vi-rui-ro-can-phong-ngua-theo-Cong-van-5526_TNI-NVDTPC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhan-dien-hanh-vi-rui-ro-can-phong-ngua-theo-Cong-van-5526_TNI-NVDTPC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhan-dien-hanh-vi-rui-ro-can-phong-ngua-theo-Cong-van-5526_TNI-NVDTPC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhan-dien-hanh-vi-rui-ro-can-phong-ngua-theo-Cong-van-5526_TNI-NVDTPC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9014\" class=\"wp-caption-text\">Nh\u1eadn di\u1ec7n h\u00e0nh vi r\u1ee7i ro c\u1ea7n ph\u00f2ng ng\u1eeba theo C\u00f4ng v\u0103n 5526\/TNI-NVDTPC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, C\u00f4ng v\u0103n 5526\/TNI-NVDTPC li\u1ec7t k\u00ea c\u00e1c h\u00e0nh vi, d\u1ea5u hi\u1ec7u r\u1ee7i ro c\u1ea7n ph\u00f2ng ng\u1eeba. K\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu th\u01b0\u1eddng xuy\u00ean c\u00e1c d\u1ea5u hi\u1ec7u sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai l\u1ec7ch gi\u1eefa doanh thu, h\u00f3a \u0111\u01a1n v\u00e0 d\u00f2ng ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t sinh doanh thu kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 qua h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1ea3o \u0111\u1ea3m t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa doanh thu tr\u00ean ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 v\u00e0 doanh thu xu\u1ea5t h\u00f3a \u0111\u01a1n k\u00ea khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng song song nhi\u1ec1u ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 c\u00e1c h\u00e0nh vi nghi\u00eam c\u1ea5m kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c d\u1ea5u hi\u1ec7u n\u00e0y gi\u00fap doanh nghi\u1ec7p k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh, tr\u00e1nh \u0111\u1ec3 sai s\u00f3t t\u00edch t\u1ee5 tr\u1edf th\u00e0nh vi ph\u1ea1m nghi\u00eam tr\u1ecdng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_qua_phap_ly_khi_vi_pham\"><\/span><b>H\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd khi vi ph\u1ea1m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n n\u00eau r\u00f5 h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh tr\u1edf l\u00ean. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh tr\u1edf l\u00ean nh\u1eb1m che gi\u1ea5u doanh thu, tr\u1ed1n thu\u1ebf ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi gian l\u1eadn v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, th\u00ec t\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd theo c\u00e1c h\u00ecnh th\u1ee9c sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu s\u1ed1 thu\u1ebf thi\u1ebfu, ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m nghi\u00eam tr\u1ecdng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 th\u00f4ng \u0111i\u1ec7p r\u0103n \u0111e tr\u1ecdng t\u00e2m m\u00e0 C\u00f4ng v\u0103n 5526\/TNI-NVDTPC mu\u1ed1n truy\u1ec1n t\u1ea3i t\u1edbi c\u1ed9ng \u0111\u1ed3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_cua_viec_tuan_thu_quy_dinh_ke_toan_va_thue\"><\/span><b>L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n v\u00e0 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9015\" aria-describedby=\"caption-attachment-9015\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9015\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Loi-ich-cua-viec-tuan-thu-quy-dinh-Cong-van-5526_TNI-NVDTPC.jpg\" alt=\"L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh C\u00f4ng v\u0103n 5526\/TNI-NVDTPC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Loi-ich-cua-viec-tuan-thu-quy-dinh-Cong-van-5526_TNI-NVDTPC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Loi-ich-cua-viec-tuan-thu-quy-dinh-Cong-van-5526_TNI-NVDTPC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Loi-ich-cua-viec-tuan-thu-quy-dinh-Cong-van-5526_TNI-NVDTPC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Loi-ich-cua-viec-tuan-thu-quy-dinh-Cong-van-5526_TNI-NVDTPC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Loi-ich-cua-viec-tuan-thu-quy-dinh-Cong-van-5526_TNI-NVDTPC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9015\" class=\"wp-caption-text\">L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh C\u00f4ng v\u0103n 5526\/TNI-NVDTPC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c c\u1ea3nh b\u00e1o, C\u00f4ng v\u0103n c\u0169ng ph\u00e2n t\u00edch l\u1ee3i \u00edch thi\u1ebft th\u1ef1c c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7. Vi\u1ec7c ghi ch\u00e9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, th\u1ed1ng nh\u1ea5t v\u00e0 k\u00ea khai thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 chi ph\u00ed x\u1eed l\u00fd vi ph\u1ea1m; n\u00e2ng cao uy t\u00edn, minh b\u1ea1ch t\u00e0i ch\u00ednh; t\u0103ng kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn v\u1ed1n, h\u1ee3p t\u00e1c v\u1edbi \u0111\u1ed1i t\u00e1c l\u1edbn; v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_tinh_Tay_Ninh_khuyen_nghi_doanh_nghiep_ra_soat_va_chuan_hoa_he_thong_ke_toan\"><\/span><b>Thu\u1ebf t\u1ec9nh T\u00e2y Ninh khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p r\u00e0 so\u00e1t v\u00e0 chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc h\u1ebft l\u00e0 r\u00e0 so\u00e1t, chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, b\u1ea3o \u0111\u1ea3m ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh. Ti\u1ebfp \u0111\u00f3, s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u00fang m\u1ee5c \u0111\u00edch. Vi\u1ec7c d\u00f9ng c\u00e1c ch\u1ee9c n\u0103ng nh\u01b0 t\u1ea1o d\u1eef li\u1ec7u, sao l\u01b0u, ph\u1ee5c h\u1ed3i, ph\u00e2n t\u00edch l\u00e0 nhu c\u1ea7u nghi\u1ec7p v\u1ee5 h\u1ee3p ph\u00e1p, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ee3i d\u1ee5ng \u0111\u1ec3 t\u1ea1o l\u1eadp, duy tr\u00ec c\u00e1c h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng th\u1ed1ng nh\u1ea5t nh\u1eb1m che gi\u1ea5u ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng c\u1ea7n b\u1ea3o \u0111\u1ea3m t\u00ednh ph\u00f9 h\u1ee3p, c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u00e0 gi\u1ea3i tr\u00ecnh gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 d\u1eef li\u1ec7u thanh to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt; th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef, qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n thi\u1ebft; h\u1ea1n ch\u1ebf s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch mua, b\u00e1n.Ch\u1ee7 \u0111\u1ed9ng t\u1ef1 r\u00e0 so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra v\u00e0 x\u00e2y d\u1ef1ng v\u0103n h\u00f3a tu\u00e2n th\u1ee7 trong doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_to_chuc_cung_cap_dich_vu_va_dai_ly_thue\"><\/span><b>Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 \u0111\u1ea1i l\u00fd thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5526\/TNI-NVDTPC c\u00f2n \u0111\u1eb7t ra y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5, \u0111\u1ea1i l\u00fd thu\u1ebf h\u1ea3i b\u1ea3o \u0111\u1ea3m s\u1ea3n ph\u1ea9m tu\u00e2n th\u1ee7 \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, kh\u00f4ng thi\u1ebft k\u1ebf, qu\u1ea3ng b\u00e1, h\u01b0\u1edbng d\u1eabn, c\u1ea5u h\u00ecnh ho\u1eb7c h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng t\u1ea1o l\u1eadp, duy tr\u00ec c\u00e1c h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh c\u00f3 s\u1ed1 li\u1ec7u kh\u00f4ng th\u1ed1ng nh\u1ea5t nh\u1eb1m che gi\u1ea5u doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c ngh\u0129a v\u1ee5 thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi \u0111\u1ea1i l\u00fd thu\u1ebf, t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, C\u00f4ng v\u0103n y\u00eau c\u1ea7u tuy\u1ec7t \u0111\u1ed1i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan v\u00e0 trung th\u1ef1c, kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi t\u01b0 v\u1ea5n, ti\u1ebfp tay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh tr\u1edf l\u00ean \u0111\u1ec3 tr\u1ed1n thu\u1ebf. C\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y c\u1ea7n t\u01b0 v\u1ea5n doanh nghi\u1ec7p ghi nh\u1eadn \u0111\u00fang, \u0111\u1ee7 nghi\u1ec7p v\u1ee5 kinh t\u1ebf, \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u k\u1ebf to\u00e1n &#8211; h\u00f3a \u0111\u01a1n &#8211; d\u00f2ng ti\u1ec1n v\u00e0 c\u1ea3nh b\u00e1o s\u1edbm c\u00e1c r\u1ee7i ro vi ph\u1ea1m cho doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, vi\u1ec7c t\u00edn nhi\u1ec7m \u0111\u01a1n v\u1ecb cung c\u1ea5p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> uy t\u00edn, am hi\u1ec3u quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt nh\u01b0 MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a s\u1ed5 s\u00e1ch ngay t\u1eeb \u0111\u1ea7u v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro ph\u00e1p l\u00fd.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_lien_quan_ve_so_ke_toan_theo_Thong_tu_992025TT-BTC\"><\/span><b>Quy \u0111\u1ecbnh li\u00ean quan v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c ph\u00f2ng ng\u1eeba h\u00e0nh vi l\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n theo C\u00f4ng v\u0103n 5526\/TNI-NVDTPC, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng c\u1ea7n n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh n\u1ec1n t\u1ea3ng v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n. Hai v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c quan t\u00e2m nhi\u1ec1u nh\u1ea5t l\u00e0 th\u1eddi \u0111i\u1ec3m m\u1edf s\u1ed5 v\u00e0 nh\u1eefng n\u1ed9i dung ch\u1ee7 y\u1ebfu b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3, c\u1ee5 th\u1ec3 nh\u01b0 sau:\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_ke_toan_phai_duoc_mo_khi_nao\"><\/span><b>S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c m\u1edf khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c m\u1edf v\u00e0o \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c m\u1edf t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 ghi s\u1ed5, doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi k\u1ecbp th\u1eddi, r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7 theo c\u00e1c n\u1ed9i dung c\u1ee7a s\u1ed5; th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi v\u00e0o s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u00fang v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 kh\u00f3a s\u1ed5, doanh nghi\u1ec7p ph\u1ea3i kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_ke_toan_phai_co_cac_noi_dung_chu_yeu_nao\"><\/span><b>S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 24 Lu\u1eadt K\u1ebf to\u00e1n 2015, s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y, th\u00e1ng v\u00e0 n\u0103m ghi s\u1ed5, s\u1ed1 hi\u1ec7u v\u00e0 ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00f3m t\u1eaft n\u1ed9i dung c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, s\u1ed1 ph\u00e1t sinh trong k\u1ef3 v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_tuan_thu_Cong_van_5526TNI-NVDTPC\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 C\u00f4ng v\u0103n 5526\/TNI-NVDTPC?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n: Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra H\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n \u0111ang s\u1eed d\u1ee5ng, quy tr\u00ecnh ghi nh\u1eadn doanh thu &#8211; chi ph\u00ed, l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb v\u00e0 th\u1ed1ng nh\u1ea5t gi\u1eefa h\u00f3a \u0111\u01a1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn: C\u00e1c ph\u00f2ng ban Kinh doanh, Kho, K\u1ebf to\u00e1n v\u00e0 T\u00e0i ch\u00ednh c\u1ea7n c\u00f3 quy tr\u00ecnh ph\u1ed1i h\u1ee3p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u1ed1ng nh\u1ea5t.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t quy\u1ec1n truy c\u1eadp v\u00e0 ch\u1ec9nh s\u1eeda d\u1eef li\u1ec7u: Doanh nghi\u1ec7p n\u00ean ph\u00e2n quy\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m, ki\u1ec3m so\u00e1t l\u1ecbch s\u1eed ch\u1ec9nh s\u1eeda, l\u01b0u tr\u1eef d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 c\u00f3 quy tr\u00ecnh ph\u00ea duy\u1ec7t thay \u0111\u1ed5i s\u1ed1 li\u1ec7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 t\u0103ng kh\u1ea3 n\u0103ng gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_dich_vu_ke_toan_trong_viec_phong_ngua_rui_ro_tu_Cong_van_5526TNI-NVDTPC\"><\/span><b>Vai tr\u00f2 c\u1ee7a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong vi\u1ec7c ph\u00f2ng ng\u1eeba r\u1ee7i ro t\u1eeb C\u00f4ng v\u0103n 5526\/TNI-NVDTPC<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, vi\u1ec7c duy tr\u00ec h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n do h\u1ea1n ch\u1ebf v\u1ec1 nh\u00e2n s\u1ef1 v\u00e0 chuy\u00ean m\u00f4n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a quy tr\u00ecnh ghi nh\u1eadn ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n chuy\u00ean m\u00f4n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p r\u00e0 so\u00e1t d\u1eef li\u1ec7u, ph\u00e1t hi\u1ec7n \u0111i\u1ec3m ch\u01b0a ph\u00f9 h\u1ee3p v\u00e0 \u0111\u01b0a ra h\u01b0\u1edbng x\u1eed l\u00fd \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5526\/TNI-NVDTPC l\u00e0 m\u1ed9t n\u1ed9i dung quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p nh\u00ecn nh\u1eadn r\u00f5 h\u01a1n v\u1ec1 y\u00eau c\u1ea7u minh b\u1ea1ch trong qu\u1ea3n l\u00fd k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh. Vi\u1ec7c l\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh nh\u1eb1m che gi\u1ea5u doanh thu ho\u1eb7c l\u00e0m sai l\u1ec7ch th\u00f4ng tin c\u00f3 th\u1ec3 t\u1ea1o ra nhi\u1ec1u r\u1ee7i ro v\u1ec1 thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n r\u00f5 r\u00e0ng, ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u ch\u1eb7t ch\u1ebd v\u00e0 \u0111\u1ea3m b\u1ea3o m\u1ecdi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec1u ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb hi\u1ec7u qu\u1ea3 v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch, vi\u1ec7c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-dich-vu\/\">thu\u00ea k\u1ebf to\u00e1n d\u1ecbch v\u1ee5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap b\u1ea3o \u0111\u1ea3m s\u1ed5 s\u00e1ch trung th\u1ef1c, th\u1ed1ng nh\u1ea5t v\u00e0 k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh. Vi\u1ec7c tu\u00e2n th\u1ee7 ngay t\u1eeb \u0111\u1ea7u kh\u00f4ng ch\u1ec9 gi\u00fap tr\u00e1nh c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh minh b\u1ea1ch, b\u1ec1n v\u1eefng cho doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_5526TNI-NVDTPC\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 5526\/TNI-NVDTPC<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dung_song_song_he_thong_ke_toan_tai_chinh_ERP_cung_voi_ke_toan_quan_tri_co_vi_pham_khong\"><\/span>Doanh nghi\u1ec7p d\u00f9ng song song h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u00e0i ch\u00ednh ERP c\u00f9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb c\u00f3 vi ph\u1ea1m kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Theo C\u00f4ng v\u0103n 5526\/TNI-NVDTPC, doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u00e0i ch\u00ednh c\u00f9ng k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, b\u00e1o c\u00e1o n\u1ed9i b\u1ed9, b\u00e1o c\u00e1o ph\u00e2n t\u00edch, d\u1ef1 to\u00e1n, b\u00e1o c\u00e1o ph\u1ee5c v\u1ee5 c\u00f4ng ty m\u1eb9, b\u00e1o c\u00e1o theo chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf ho\u1eb7c h\u1ec7 th\u1ed1ng ERP kh\u00f4ng b\u1ecb coi l\u00e0 vi ph\u1ea1m, v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u00e1c d\u1eef li\u1ec7u n\u00e0y c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u00e0 gi\u1ea3i tr\u00ecnh.                     <\/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=\"Nhung_dau_hieu_rui_ro_nao_nguoi_nop_thue_can_chu_dong_ra_soat\"><\/span>Nh\u1eefng d\u1ea5u hi\u1ec7u r\u1ee7i ro n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNg\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ph\u00f2ng ng\u1eeba c\u00e1c d\u1ea5u hi\u1ec7u nh\u01b0: Sai l\u1ec7ch gi\u1eefa doanh thu, h\u00f3a \u0111\u01a1n v\u00e0 d\u00f2ng ti\u1ec1n; D\u1eef li\u1ec7u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf; Doanh thu ph\u00e1t sinh kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 qua h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p; Kh\u00f4ng nh\u1ea5t qu\u00e1n gi\u1eefa doanh thu tr\u00ean ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 v\u00e0 doanh thu xu\u1ea5t h\u00f3a \u0111\u01a1n k\u00ea khai thu\u1ebf; S\u1eed d\u1ee5ng song song nhi\u1ec1u ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng; S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed.                     <\/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=\"Ho_kinh_doanh_hop_tac_xa_ap_dung_che_do_ke_toan_theo_van_ban_nao\"><\/span>H\u1ed9 kinh doanh, h\u1ee3p t\u00e1c x\u00e3 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo v\u0103n b\u1ea3n n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo c\u00f4ng v\u0103n, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 152\/2025\/TT-BTC. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 71\/2024\/TT-BTC. Ri\u00eang doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, Th\u00f4ng t\u01b0 133\/2016\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 58\/2026\/TT-BTC t\u00f9y theo \u0111\u1ed1i t\u01b0\u1ee3ng.                    <\/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\": \"Doanh nghi\u1ec7p d\u00f9ng song song h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u00e0i ch\u00ednh ERP c\u00f9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb c\u00f3 vi ph\u1ea1m kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. 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V\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m th\u1ef1c hi\u1ec7n Th\u00f4ng b\u00e1o 394\/TB-CT ng\u00e0y [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9012,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9011","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\/9011","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=9011"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9011\/revisions"}],"predecessor-version":[{"id":9016,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9011\/revisions\/9016"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9012"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}