{"id":10464,"date":"2026-10-19T14:55:52","date_gmt":"2026-10-19T07:55:52","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10464"},"modified":"2026-10-19T14:55:52","modified_gmt":"2026-10-19T07:55:52","slug":"du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/","title":{"rendered":"D\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Th\u00f4ng t\u01b0 133"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=186679\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><span style=\"color: #0000ff;\"><strong>\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 133\/2016\/TT-BTC<\/strong><\/span><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba g\u1ea7n 10 n\u0103m v\u00e0 \u0111ang chu\u1ea9n b\u1ecb \u0111\u01b0\u1ee3c thay th\u1ebf. Sau \u0111\u1ee3t l\u1ea5y \u00fd ki\u1ebfn r\u1ed9ng r\u00e3i, C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n (C\u1ee5c QLKT) \u0111\u00e3 l\u1eadp B\u1ea3ng t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn, ti\u1ebfp thu, gi\u1ea3i tr\u00ecnh \u0111\u1ed1i v\u1edbi d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. V\u0103n b\u1ea3n n\u00e0y cho bi\u1ebft r\u00f5 n\u1ed9i dung n\u00e0o \u0111\u01b0\u1ee3c s\u1eeda, n\u1ed9i dung n\u00e0o gi\u1eef nguy\u00ean v\u00e0 l\u00fd do c\u1ee7a t\u1eebng quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n vi\u00ean, ch\u1ee7 doanh nghi\u1ec7p hay \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ec1u n\u00ean \u0111\u1ecdc k\u1ef9 t\u00e0i li\u1ec7u n\u00e0y, v\u0103n b\u1ea3n ph\u00e1c h\u1ecda kh\u00e1 r\u00f5 di\u1ec7n m\u1ea1o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba trong nh\u1eefng n\u0103m t\u1edbi. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m quan tr\u1ecdng, b\u00e1m s\u00e1t n\u1ed9i dung B\u1ea3ng t\u1ed5ng h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435: <\/b><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n \u0111ang \u1edf giai \u0111o\u1ea1n d\u1ef1 th\u1ea3o. Nhi\u1ec1u n\u1ed9i dung \u0111\u01b0\u1ee3c C\u1ee5c QLKT ghi nh\u1eadn \u1edf m\u1ee9c \u201cnghi\u00ean c\u1ee9u ti\u1ebfp thu\u201d ho\u1eb7c \u201cti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t\u201d. Quy \u0111\u1ecbnh ch\u00ednh th\u1ee9c s\u1ebd theo Th\u00f4ng t\u01b0 \u0111\u01b0\u1ee3c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh k\u00fd ban h\u00e0nh.<\/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\">\u0418\u043d\u0434\u0435\u043a\u0441<\/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=\"\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c\/\u041e\u0442\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/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\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Tong_quan_qua_trinh_lay_y_kien_du_thao_che_do_ke_toan_doanh_nghiep_nho_va_vua\" >T\u1ed5ng quan qu\u00e1 tr\u00ecnh l\u1ea5y \u00fd ki\u1ebfn d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/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\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Thoi_diem_hieu_luc_Ap_dung_tu_nam_tai_chinh_2028\" >Th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c: \u00c1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2028<\/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\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Y_kien_chung_doi_voi_du_thao_che_do_ke_toan_doanh_nghiep_nho_va_vua\" >\u00dd ki\u1ebfn chung \u0111\u1ed1i v\u1edbi d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Pham_vi_va_doi_tuong_ap_dung_trong_du_thao_che_do_ke_toan_doanh_nghiep_nho_va_vua\" >Ph\u1ea1m vi v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng trong d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Chuyen_doi_che_do_ke_toan_trong_du_thao_che_do_ke_toan_doanh_nghiep_nho_va_vua\" >Chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n trong d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Don_vi_tien_te_va_khai_niem_cap_co_tham_quyen\" >\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 v\u00e0 kh\u00e1i ni\u1ec7m c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n<\/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\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Chung_tu_ke_toan_va_so_ke_toan\" >Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#He_thong_tai_khoan_theo_du_thao_che_do_ke_toan_doanh_nghiep_nho_va_vua\" >H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Cac_tai_khoan_duoc_tach_lai\" >C\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c t\u00e1ch l\u1ea1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Nhung_noi_dung_giu_nguyen\" >Nh\u1eefng n\u1ed9i dung gi\u1eef nguy\u00ean<\/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\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Noi_dung_se_bo_sung\" >N\u1ed9i dung s\u1ebd b\u1ed5 sung<\/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\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Bao_cao_tai_chinh_Tiep_thu_va_giu_nguyen\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Ti\u1ebfp thu v\u00e0 gi\u1eef nguy\u00ean<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Bao_cao_luu_chuyen_tien_te\" >\u041e\u0442\u0447\u0435\u0442 \u043e \u0434\u0432\u0438\u0436\u0435\u043d\u0438\u0438 \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432<\/a><\/li><\/ul><\/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\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Phan_mem_ke_toan_va_moi_quan_he_voi_phap_luat_thue\" >Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 m\u1ed1i quan h\u1ec7 v\u1edbi ph\u00e1p lu\u1eadt 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-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Doanh_thu_gia_von_noi_bo_va_nghia_vu_thue\" >Doanh thu, gi\u00e1 v\u1ed1n n\u1ed9i b\u1ed9 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#The_thuc_trinh_bay\" >Th\u1ec3 th\u1ee9c tr\u00ecnh b\u00e0y<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Doanh_nghiep_can_chuan_bi_gi_truoc_nam_tai_chinh_2028\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc n\u0103m t\u00e0i ch\u00ednh 2028?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Ket_luan\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Cau_hoi_thuong_gap_ve_du_thao_che_do_ke_toan_doanh_nghiep_nho_va_vua\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Khi_nao_du_thao_che_do_ke_toan_doanh_nghiep_nho_va_vua_co_hieu_luc\" >Khi n\u00e0o d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 hi\u1ec7u l\u1ef1c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Bao_cao_luu_chuyen_tien_te_co_con_phai_lap_khong\" >B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u00f3 c\u00f2n ph\u1ea3i l\u1eadp kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Doanh_nghiep_nho_va_vua_co_duoc_tu_thiet_ke_chung_tu_so_ke_toan_khong\" >Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u00f9a c\u00f3 \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Doanh_nghiep_nho_va_vua_co_cong_ty_con_co_phai_chuyen_sang_Thong_tu_99_khong\" >Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 c\u00f4ng ty con c\u00f3 ph\u1ea3i chuy\u1ec3n sang Th\u00f4ng t\u01b0 99 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ru\/du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua\/#Ho_kinh_doanh_chuyen_len_doanh_nghiep_xu_ly_so_du_the_nao\" >H\u1ed9 kinh doanh chuy\u1ec3n l\u00ean doanh nghi\u1ec7p x\u1eed l\u00fd s\u1ed1 d\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_qua_trinh_lay_y_kien_du_thao_che_do_ke_toan_doanh_nghiep_nho_va_vua\"><\/span><b>T\u1ed5ng quan qu\u00e1 tr\u00ecnh l\u1ea5y \u00fd ki\u1ebfn d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5c QLKT t\u1ed5 ch\u1ee9c l\u1ea5y \u00fd ki\u1ebfn c\u0103n c\u1ee9 Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.mof.gov.vn\/tin-tuc-tai-chinh\/thoi-su\/bo-tai-chinh-ban-hanh-quy-che-ve-xay-dung-ban-hanh-va-to-chuc-thi-hanh-van-ban-quy-pham-phap-luat\" target=\"_blank\" rel=\"noopener\">Quy\u1ebft \u0111\u1ecbnh s\u1ed1 3132\/Q\u0110-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ng\u00e0y 09\/9\/2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh. H\u1ed3 s\u01a1 Th\u00f4ng t\u01b0 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo <\/span><b>tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c r\u00fat g\u1ecdn<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u0426\u0435\u043b\u044c<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>S\u1ed1 l\u01b0\u1ee3ng<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c xin \u00fd ki\u1ebfn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">106 \u0111\u01a1n v\u1ecb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb c\u00f3 \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">49 \u0111\u01a1n v\u1ecb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3 nh\u1ea5t tr\u00ed ho\u1eb7c kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn tham gia<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">28 \u0111\u01a1n v\u1ecb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb g\u00f3p \u00fd g\u1ed3m:Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc (KTNN), V\u1ee5 Ph\u00e1p ch\u1ebf, C\u1ee5c Thu\u1ebf, C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n (C\u1ee5c DNTN), B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng, UBTW MTTQ, VCCI, VAA, VACPA, KPMG, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh (HVTC), Tr\u01b0\u1eddng \u0110H Kinh t\u1ebf TP.HCM v\u00e0 nhi\u1ec1u S\u1edf T\u00e0i ch\u00ednh (STC) \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n ph\u00f2ng B\u1ed9 x\u00e1c \u0111\u1ecbnh d\u1ef1 th\u1ea3o <\/span><b>kh\u00f4ng quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh<\/b><span style=\"font-weight: 400;\"> thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 63\/2010\/N\u0110-CP v\u1ec1 ki\u1ec3m so\u00e1t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_hieu_luc_Ap_dung_tu_nam_tai_chinh_2028\"><\/span><b>Th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c: \u00c1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2028<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u \u0111\u01a1n v\u1ecb (STC Cao B\u1eb1ng, C\u1ee5c DNTN, Vi\u1ec7n CLCSTC, STC Hu\u1ebf, KPMG, \u0110H Kinh t\u1ebf TP.HCM) \u0111\u1ec1 ngh\u1ecb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c v\u00e0 th\u1eddi gian chuy\u1ec3n ti\u1ebfp;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho doanh nghi\u1ec7p t\u1eeb 6 th\u00e1ng \u0111\u1ebfn 01 n\u0103m \u0111\u1ec3 chu\u1ea9n b\u1ecb ph\u1ea7n m\u1ec1m, h\u1ec7 th\u1ed1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5c QLKT \u0111\u00e3 ti\u1ebfp thu. Theo gi\u1ea3i tr\u00ecnh, Th\u00f4ng t\u01b0 s\u1ebd <\/span><b>c\u00f3 hi\u1ec7u l\u1ef1c sau 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd<\/b><span style=\"font-weight: 400;\"> \u0438 <\/span><b>b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh 2028<\/b><span style=\"font-weight: 400;\">. C\u00e1ch x\u00e1c \u0111\u1ecbnh n\u00e0y v\u1eeba t\u1ea1o th\u1eddi gian chu\u1ea9n b\u1ecb cho doanh nghi\u1ec7p, v\u1eeba ph\u00f9 h\u1ee3p Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt theo \u00fd ki\u1ebfn c\u1ee7a V\u1ee5 Ph\u00e1p ch\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u00fd ki\u1ebfn c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng, C\u1ee5c QLKT c\u0169ng \u0111\u00e3 r\u00e0 so\u00e1t, ch\u1ec9nh s\u1eeda n\u1ed9i dung b\u00e3i b\u1ecf m\u1ed9t ph\u1ea7n Th\u00f4ng t\u01b0 46\/2025\/TT-BTC v\u1ec1 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd cho ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e2n c\u1ea5p \u0111\u1ecba ph\u01b0\u01a1ng m\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Y_kien_chung_doi_voi_du_thao_che_do_ke_toan_doanh_nghiep_nho_va_vua\"><\/span><b>\u00dd ki\u1ebfn chung \u0111\u1ed1i v\u1edbi d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10465\" aria-describedby=\"caption-attachment-10465\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10465\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Y-kien-chung-doi-voi-du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua.jpg\" alt=\"\u00dd ki\u1ebfn chung \u0111\u1ed1i v\u1edbi d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Y-kien-chung-doi-voi-du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Y-kien-chung-doi-voi-du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Y-kien-chung-doi-voi-du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Y-kien-chung-doi-voi-du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Y-kien-chung-doi-voi-du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10465\" class=\"wp-caption-text\">\u00dd ki\u1ebfn chung \u0111\u1ed1i v\u1edbi d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn chung \u0111\u1ed1i v\u1edbi d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn chung \u0111\u1ed1i v\u1edbi d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0415\u0434\u0438\u043d\u0438\u0446\u0430<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung g\u00f3p \u00fd<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0420\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">STC H\u00e0 T\u0129nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t quy \u0111\u1ecbnh v\u1ec1 doanh thu, chi ph\u00ed, kh\u1ea5u hao, d\u1ef1 ph\u00f2ng, c\u00f4ng n\u1ee3 \u0111\u1ec3 th\u1ed1ng nh\u1ea5t gi\u1eefa ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u1ebfp thu, ti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">STC L\u1ea1ng S\u01a1n, C\u1ee5c DNTN, STC Hu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ri\u00eang cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh; x\u00e1c \u0111\u1ecbnh, chuy\u1ec3n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3; li\u00ean th\u00f4ng d\u1eef li\u1ec7u v\u1edbi Th\u00f4ng t\u01b0 58\/2026\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u1ebfp thu, b\u1ed5 sung h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 t\u1ea1i Ph\u1ee5 l\u1ee5c III<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">VAA<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 r\u00f5 m\u1ee9c \u0111\u1ed9 \u0111\u01a1n gi\u1ea3n h\u00f3a (chi ph\u00ed tu\u00e2n th\u1ee7, t\u00ednh d\u1ec5 th\u1ef1c hi\u1ec7n, ch\u1ea5t l\u01b0\u1ee3ng th\u00f4ng tin)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u1ebfp thu, ti\u1ebfp t\u1ee5c nghi\u00ean c\u1ee9u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ea3o \u0111\u1ea3m li\u00ean th\u00f4ng khi chuy\u1ec3n \u0111\u1ed5i qua l\u1ea1i v\u1edbi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, tr\u00e1nh l\u1ec7ch s\u1ed1 li\u1ec7u do t\u00e0i kho\u1ea3n Th\u00f4ng t\u01b0 t\u01b0 99 chi ti\u1ebft s\u00e2u h\u01a1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u1ebfp thu, ti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">KPMG<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh r\u00f5 khu\u00f4n kh\u1ed5 l\u1eadp BCTC g\u1ed3m Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c VAS li\u00ean quan, tr\u1eeb c\u00e1c chu\u1ea9n m\u1ef1c (v\u00ed d\u1ee5 nh\u01b0 VAS 11, 19, 22, 25, 27, 28, 30 v\u00e0 c\u00e1c \u0111o\u1ea1n li\u00ean quan c\u1ee7a VAS 14, 21, 24, 29); n\u1ebfu c\u00f3 kh\u00e1c bi\u1ec7t th\u00ec \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nghi\u00ean c\u1ee9u ti\u1ebfp thu, ch\u1ec9nh s\u1eeda tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">KPMG<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tham chi\u1ebfu IFRS for SMEs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ebd nghi\u00ean c\u1ee9u sau khi x\u00e2y d\u1ef1ng VFRS theo IFRS, thay th\u1ebf 26 VAS<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_va_doi_tuong_ap_dung_trong_du_thao_che_do_ke_toan_doanh_nghiep_nho_va_vua\"><\/span><b>Ph\u1ea1m vi v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng trong d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba:<\/b><span style=\"font-weight: 400;\"> Theo V\u1ee5 Ph\u00e1p ch\u1ebf, kho\u1ea3n 1 \u0110i\u1ec1u 2 \u0111\u01b0\u1ee3c s\u1eeda th\u00e0nh \u201c&#8230;theo quy \u0111\u1ecbnh c\u1ee7a <\/span><b>ph\u00e1p lu\u1eadt v\u1ec1 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/b><span style=\"font-weight: 400;\">\u2026\u201d \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi d\u1ef1 th\u1ea3o Lu\u1eadt Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp:<\/b><span style=\"font-weight: 400;\"> Theo STC \u0110\u1ed3ng Th\u00e1p, d\u1ef1 th\u1ea3o b\u1ed5 sung quy \u0111\u1ecbnh c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 53\/2006\/N\u0110-CP ng\u00e0y 25\/5\/2006. \u0110\u00e2y l\u00e0 c\u00e1c c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 d\u1ee5c th\u1ec3 thao, khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, m\u00f4i tr\u01b0\u1eddng, x\u00e3 h\u1ed9i, d\u00e2n s\u1ed1, b\u1ea3o v\u1ec7 ch\u0103m s\u00f3c tr\u1ebb em, t\u1ef1 b\u1ea3o \u0111\u1ea3m kinh ph\u00ed b\u1eb1ng v\u1ed1n ngo\u00e0i NSNN. Do \u0111\u00f3, nh\u00f3m n\u00e0y kh\u00f4ng bao g\u1ed3m \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ngu\u1ed3n NSNN. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn NSNN h\u1ed7 tr\u1ee3 th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ea7n T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n vi\u1ec7n d\u1eabn:<\/b><span style=\"font-weight: 400;\"> Theo KTNN, kho\u1ea3n 1 \u0110i\u1ec1u 25 \u0111\u01b0\u1ee3c s\u1eeda th\u00e0nh \u201cTh\u00f4ng t\u01b0 s\u1ed1 140\/2007\/TT-BTC ng\u00e0y 30\/11\/2007\u201d.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung gi\u1eef nguy\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u0440\u0430\u0432\u043e\u0432\u0430\u044f \u043e\u0441\u043d\u043e\u0432\u0430:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ec1 ngh\u1ecb b\u1ed5 sung Lu\u1eadt H\u1ed7 tr\u1ee3 DNNVV s\u1ed1 04\/2017\/QH14 l\u00e0m c\u0103n c\u1ee9 ban h\u00e0nh (STC Gia Lai) kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp thu. L\u00fd do: kho\u1ea3n 1 \u0110i\u1ec1u 2 \u0111\u00e3 d\u1eabn chi\u1ebfu ti\u00eau ch\u00ed theo ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc nh\u01b0ng kh\u00f4ng ph\u1ea3i DNNN:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed DNNVV th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng. \u0110\u1ec1 ngh\u1ecb lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9 \u201cdoanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\u201d c\u1ee7a STC Tuy\u00ean Quang kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con:<\/b><span style=\"font-weight: 400;\"> VACPA \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n nh\u00f3m n\u00e0y sang Th\u00f4ng t\u01b0 99, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp thu. Doanh nghi\u1ec7p v\u1eabn k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 <\/span><b>l\u1ef1a ch\u1ecdn l\u1eadp ho\u1eb7c kh\u00f4ng l\u1eadp BCTC h\u1ee3p nh\u1ea5t<\/b><span style=\"font-weight: 400;\">. N\u1ebfu y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ea7n th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp quy m\u00f4 l\u1edbn:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng \u0111\u1eb7t th\u00eam ti\u00eau ch\u00ed quy m\u00f4. \u0110\u01a1n v\u1ecb t\u1ef1 c\u0103n c\u1ee9 quy m\u00f4, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, \u0111\u1eb7c \u0111i\u1ec3m SXKD \u0111\u1ec3 l\u1ef1a ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p si\u00eau nh\u1ecf, c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp:<\/b><span style=\"font-weight: 400;\"> V\u1eabn \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 n\u00e0y (\u0110i\u1ec1u 25), t\u01b0\u01a1ng t\u1ef1 kho\u1ea3n 3 \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 99.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1eb7c th\u00f9:<\/b><span style=\"font-weight: 400;\"> Hi\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng c\u00f2n ch\u1ea5p thu\u1eadn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1eb7c th\u00f9 cho doanh nghi\u1ec7p. Doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c nh\u01b0 x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n\u2026 th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 99 v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1eb7c th\u00f9 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u0169ng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng. V\u00ec v\u1eady, \u0111\u1ec1 ngh\u1ecb b\u1ed5 sung c\u00e1c chu\u1ea9n m\u1ef1c kh\u00f4ng \u00e1p d\u1ee5ng li\u00ean quan b\u1ea3o hi\u1ec3m, ng\u00e2n h\u00e0ng c\u1ee7a VACPA kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p kh\u00f4ng c\u00f2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ec1 ngh\u1ecb c\u1ee7a KPMG kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp thu. Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 ph\u00e1p lu\u1eadt v\u1ec1 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, ph\u00e1p lu\u1eadt li\u00ean quan v\u00e0 t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh th\u1ef1c t\u1ebf th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_doi_che_do_ke_toan_trong_du_thao_che_do_ke_toan_doanh_nghiep_nho_va_vua\"><\/span><b>Chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n trong d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo gi\u1ea3i tr\u00ecnh c\u1ee7a C\u1ee5c QLKT:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99, ho\u1eb7c c\u00f3 thay \u0111\u1ed5i d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, th\u00ec ph\u1ea3i <\/span><b>th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n trong m\u1ed9t n\u0103m t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi chuy\u1ec3n \u0111\u1ed5i tr\u1edf l\u1ea1i \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo d\u1ef1 th\u1ea3o, doanh nghi\u1ec7p ph\u1ea3i <\/span><b>th\u1ef1c hi\u1ec7n t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 thay \u0111\u1ed5i<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y th\u00f4ng tin so s\u00e1nh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 thuy\u1ebft minh l\u00fd do, \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 thay \u0111\u1ed5i. V\u00ec v\u1eady, \u0111\u1ec1 ngh\u1ecb g\u1ed9p kho\u1ea3n 3 \u0110i\u1ec1u 25 v\u00e0o \u0110i\u1ec1u 3 c\u1ee7a KPMG kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u 18<\/b><span style=\"font-weight: 400;\"> d\u1ef1 th\u1ea3o quy \u0111\u1ecbnh nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u 24<\/b><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 133 sang t\u00e0i kho\u1ea3n g\u1ed9p m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 l\u1ee5c II<\/b><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 khi chuy\u1ec3n t\u1eeb Th\u00f4ng t\u01b0 n\u00e0y l\u00ean Th\u00f4ng t\u01b0 99, t\u1eeb Th\u00f4ng t\u01b0 58 l\u00ean Th\u00f4ng t\u01b0 n\u00e0y\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 l\u1ee5c III<\/b><span style=\"font-weight: 400;\"> (m\u1edbi b\u1ed5 sung) h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh khi chuy\u1ec3n l\u00ean doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5c QLKT c\u0169ng \u0111\u00e3 ch\u1ec9nh s\u1eeda c\u00e1ch di\u1ec5n \u0111\u1ea1t t\u1ea1i \u0110i\u1ec1u 3 \u0111\u1ec3 tr\u00e1nh c\u00e1ch hi\u1ec3u kh\u00e1c nhau, theo \u00fd ki\u1ebfn \u0110H Kinh t\u1ebf TP.HCM.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Don_vi_tien_te_va_khai_niem_cap_co_tham_quyen\"><\/span><b>\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 v\u00e0 kh\u00e1i ni\u1ec7m c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 (\u0110i\u1ec1u 4): \u0110H Kinh t\u1ebf TP.HCM cho r\u1eb1ng kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 4 di\u1ec5n \u0111\u1ea1t thi\u1ebfu nh\u1ea5t qu\u00e1n. C\u1ee5c QLKT \u0111\u00e3 b\u1ed5 sung v\u00e0o kho\u1ea3n 1 \u0110i\u1ec1u 4 n\u1ed9i dung:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ch\u1ee7 y\u1ebfu thu chi b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u00f3 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 kh\u00e1i ni\u1ec7m C\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c C\u1ee5c QLKT gi\u1eef nguy\u00ean c\u00e1ch ti\u1ebfp c\u1eadn l\u00e0 c\u0103n c\u1ee9 \u0110i\u1ec1u l\u1ec7, quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Theo \u00fd ki\u1ebfn VCCI, d\u1ef1 th\u1ea3o b\u1ed5 sung c\u1ee5m t\u1eeb <\/span><b>\u201cc\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p ph\u00ea duy\u1ec7t\u201d<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chung_tu_ke_toan_va_so_ke_toan\"><\/span><b>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1 th\u1ea3o k\u1ebf th\u1eeba tinh th\u1ea7n Th\u00f4ng t\u01b0 133, t\u1ee9c l\u00e0 bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n mang t\u00ednh <\/span><b>h\u01b0\u1edbng d\u1eabn, kh\u00f4ng b\u1eaft bu\u1ed9c<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u00fd ki\u1ebfn V\u1ee5 Ph\u00e1p ch\u1ebf, C\u1ee5c QLKT \u0111\u00e3 ch\u1ec9nh s\u1eeda tr\u1ef1c ti\u1ebfp \u0111\u1ec3 l\u00e0m r\u00f5: <\/span><b>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 99\/2025\/TT-BTC ho\u1eb7c c\u00f3 th\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/b><span style=\"font-weight: 400;\"> nh\u01b0ng v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u1ec1 ngh\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp thu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng th\u00f4ng tin t\u1ed1i thi\u1ec3u c\u1ee7a ch\u1ee9ng t\u1eeb, nguy\u00ean t\u1eafc ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed (HVTC):<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1u 16, 17, 18 Lu\u1eadt K\u1ebf to\u00e1n \u0111\u00e3 quy \u0111\u1ecbnh n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a ch\u1ee9ng t\u1eeb, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, vi\u1ec7c l\u1eadp v\u00e0 l\u01b0u tr\u1eef.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nguy\u00ean t\u1eafc ki\u1ec3m so\u00e1t vi\u1ec7c t\u1ef1 thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb (STC H\u00e0 T\u0129nh):<\/b><span style=\"font-weight: 400;\"> D\u1ef1 th\u1ea3o \u0111\u00e3 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, trung th\u1ef1c, minh b\u1ea1ch, d\u1ec5 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy \u0111\u1ecbnh bi\u1ec3u m\u1eabu t\u1ed1i thi\u1ec3u, ph\u00e2n bi\u1ec7t bi\u1ec3u m\u1eabu b\u1eaft bu\u1ed9c ho\u1eb7c tham kh\u1ea3o (\u0110H Kinh t\u1ebf TP.HCM):<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c cho tham kh\u1ea3o Th\u00f4ng t\u01b0 99 nh\u1eb1m ph\u00e2n c\u1ea5p, ph\u00e2n quy\u1ec1n, kh\u00f4ng t\u1ea1o th\u00eam th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u1ee6y quy\u1ec1n k\u00fd k\u1ebft, giao d\u1ecbch t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 (B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng):<\/b><span style=\"font-weight: 400;\"> C\u0103n c\u1ee9 ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1, ph\u00e1p lu\u1eadt doanh nghi\u1ec7p v\u00e0 quy ch\u1ebf, \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_tai_khoan_theo_du_thao_che_do_ke_toan_doanh_nghiep_nho_va_vua\"><\/span><b>H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10466\" aria-describedby=\"caption-attachment-10466\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10466\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/He-thong-tai-khoan-theo-du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua.jpg\" alt=\"H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/He-thong-tai-khoan-theo-du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/He-thong-tai-khoan-theo-du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/He-thong-tai-khoan-theo-du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/He-thong-tai-khoan-theo-du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/He-thong-tai-khoan-theo-du-thao-che-do-ke-toan-doanh-nghiep-nho-va-vua-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10466\" class=\"wp-caption-text\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n n\u00e0y nh\u1eadn nhi\u1ec1u g\u00f3p \u00fd nh\u1ea5t. H\u01a1n 10 \u0111\u01a1n v\u1ecb (STC Ph\u00fa Th\u1ecd, Cao B\u1eb1ng, Hu\u1ebf, \u0110\u1ed3ng Th\u00e1p, Tuy\u00ean Quang, VACPA, VAA, KPMG, Vi\u1ec7n CLCSTC, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng) lo ng\u1ea1i vi\u1ec7c g\u1ed9p t\u00e0i kho\u1ea3n l\u00e0m gi\u1ea3m m\u1ee9c \u0111\u1ed9 chi ti\u1ebft th\u00f4ng tin. Theo c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y, vi\u1ec7c g\u1ed9p th\u1ef1c ch\u1ea5t ch\u1ec9 \u0111\u1ea9y kh\u1ed1i l\u01b0\u1ee3ng ph\u00e2n lo\u1ea1i xu\u1ed1ng t\u00e0i kho\u1ea3n chi ti\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_tai_khoan_duoc_tach_lai\"><\/span><b>C\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c t\u00e1ch l\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng c\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c t\u00e1ch l\u1ea1i:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ch\u1ec9nh<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00e1ch ra kh\u1ecfi TK 211<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng; C\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00e1ch ra kh\u1ecfi TK 338 &#8211; C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00e1ch th\u00e0nh t\u00e0i kho\u1ea3n ri\u00eang<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u1ebfp thu \u00fd ki\u1ebfn KPMG v\u1ec1 s\u1ed1 hi\u1ec7u \u0111\u00e3 c\u00f3 n\u1ed9i dung kh\u00e1c trong Th\u00f4ng t\u01b0 133 ho\u1eb7c Th\u00f4ng t\u01b0 99 (v\u00ed d\u1ee5 gi\u1eef TK 821; gi\u1eef TK 242 v\u00e0 t\u00e1ch kh\u1ecfi TK 211)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau l\u00e0 gi\u00fap doanh nghi\u1ec7p theo d\u00f5i ri\u00eang gi\u00e1 v\u1ed1n, doanh thu, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 theo l\u01b0\u01a1ng, c\u00e1c qu\u1ef9 nh\u01b0 qu\u1ef9 PTKH&amp;CN. \u0110i\u1ec1u n\u00e0y thu\u1eadn l\u1ee3i cho vi\u1ec7c k\u00ea khai thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 so s\u00e1nh v\u1edbi b\u1ea3n r\u00fat g\u1ecdn tr\u01b0\u1edbc khi ch\u1ec9nh s\u1eeda, b\u1ea1n c\u00f3 th\u1ec3 xem b\u00e0i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/22-tai-khoan-ke-toan-theo-du-thao-thay-the-thong-tu-133\/\"> 22 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo d\u1ef1 th\u1ea3o thay th\u1ebf Th\u00f4ng t\u01b0 133<\/a>.<\/span><\/strong><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_noi_dung_giu_nguyen\"><\/span><b>Nh\u1eefng n\u1ed9i dung gi\u1eef nguy\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng n\u1ed9i dung gi\u1eef nguy\u00ean, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9. Khi s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u00e0i kho\u1ea3n, doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n lo\u1ea1i, h\u1ec7 th\u1ed1ng h\u00f3a nghi\u1ec7p v\u1ee5 theo n\u1ed9i dung kinh t\u1ebf, kh\u00f4ng tr\u00f9ng l\u1eb7p \u0111\u1ed1i t\u01b0\u1ee3ng, tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ch\u1ec9 ti\u00eau tr\u00ean BCTC. Theo gi\u1ea3i tr\u00ecnh, quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c tr\u00edch xu\u1ea5t d\u1eef li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p:<\/b><span style=\"font-weight: 400;\"> Ghi nh\u1eadn c\u1ed5 t\u1ee9c tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y \u0111\u1ea7u t\u01b0, kho\u1ea3n t\u00e0i tr\u1ee3, h\u1ed7 tr\u1ee3 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n gi\u1eef c\u00e1ch h\u1ea1ch to\u00e1n \u0111\u01a1n gi\u1ea3n, do tr\u00ecnh \u0111\u1ed9 k\u1ebf to\u00e1n DNNVV c\u00f2n h\u1ea1n ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy ch\u1ebf n\u1ed9i b\u1ed9:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c ban h\u00e0nh quy ch\u1ebf n\u1ed9i b\u1ed9 khi s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u00e0i kho\u1ea3n, s\u1ed5, ch\u1ee9ng t\u1eeb <\/span><b>ch\u1ec9 mang t\u00ednh khuy\u1ebfn kh\u00edch<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> Nguy\u00ean t\u1eafc ghi nh\u1eadn ban \u0111\u1ea7u, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn, thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n \u0111\u00e3 c\u00f3 t\u1ea1i Ph\u1ee5 l\u1ee5c II.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_se_bo_sung\"><\/span><b>N\u1ed9i dung s\u1ebd b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n <\/span><b>ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu<\/b><span style=\"font-weight: 400;\"> (TK 341) theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a VACPA. C\u1ee5c QLKT nghi\u00ean c\u1ee9u b\u1ed5 sung v\u00e0o d\u1ef1 th\u1ea3o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_Tiep_thu_va_giu_nguyen\"><\/span><b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Ti\u1ebfp thu v\u00e0 gi\u1eef nguy\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_luu_chuyen_tien_te\"><\/span><b>\u041e\u0442\u0447\u0435\u0442 \u043e \u0434\u0432\u0438\u0436\u0435\u043d\u0438\u0438 \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u \u0111\u01a1n v\u1ecb (KTNN, HVTC, KPMG, VCCI, VAA, C\u1ee5c Thu\u1ebf, \u0110H Kinh t\u1ebf TP.HCM, STC B\u1eafc Ninh) \u0111\u1ec1 ngh\u1ecb l\u00e0m r\u00f5 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u00f3 b\u1eaft bu\u1ed9c hay kh\u00f4ng. M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb \u0111\u1ec1 ngh\u1ecb duy tr\u00ec b\u00e1o c\u00e1o n\u00e0y d\u01b0\u1edbi h\u00ecnh th\u1ee9c khuy\u1ebfn kh\u00edch l\u1eadp nh\u01b0 kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 71 Th\u00f4ng t\u01b0 133.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5c QLKT ti\u1ebfp thu theo h\u01b0\u1edbng <\/span><b>nghi\u00ean c\u1ee9u b\u1ed5 sung th\u00eam y\u00eau c\u1ea7u doanh nghi\u1ec7p thuy\u1ebft minh tr\u00ean B\u1ea3n Thuy\u1ebft minh BCTC v\u1ec1 l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 trong n\u0103m<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c ti\u1ebfp thu:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u 12:<\/b><span style=\"font-weight: 400;\"> S\u1eeda th\u00e0nh \u201ckh\u00f4ng c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu do nh\u1ea7m l\u1eabn ho\u1eb7c gian l\u1eadn\u201d (KPMG), thay cho y\u00eau c\u1ea7u tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng c\u00f3 sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/b><span style=\"font-weight: 400;\"> Nghi\u00ean c\u1ee9u, ti\u1ebfp thu v\u00e0 b\u1ed5 sung theo KTNN, ph\u00f9 h\u1ee3p \u0111o\u1ea1n 04 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 01 &#8211; Chu\u1ea9n m\u1ef1c chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1eabu B01:<\/b><span style=\"font-weight: 400;\"> Gi\u1eef tr\u00ecnh b\u00e0y theo t\u00ednh thanh kho\u1ea3n, nh\u01b0ng b\u1eaft bu\u1ed9c thuy\u1ebft minh ph\u1ea7n \u0111\u1ebfn h\u1ea1n trong 12 th\u00e1ng c\u1ee7a kho\u1ea3n ph\u1ea3i thu, kho\u1ea3n vay v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 (KPMG).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1eabu B02:<\/b><span style=\"font-weight: 400;\"> Gi\u1eef c\u00e1c ch\u1ec9 ti\u00eau Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n; L\u1ee3i nhu\u1eadn g\u1ed9p; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh; Chi ph\u00ed t\u00e0i ch\u00ednh (chi ph\u00ed l\u00e3i vay); Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh; Thu nh\u1eadp kh\u00e1c, Chi ph\u00ed kh\u00e1c (KPMG).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh\u201d:<\/b><span style=\"font-weight: 400;\"> Ch\u1ec9nh s\u1eeda t\u1ea1i ph\u1ea7n h\u01b0\u1edbng d\u1eabn l\u1eadp BCTC (Ph\u1ee5 l\u1ee5c II) theo VACPA, v\u00ec ch\u1ec9 ti\u00eau n\u00e0y bao g\u1ed3m c\u1ea3 chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u044f \u043a \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u043c\u0443 \u043e\u0442\u0447\u0435\u0442\u0443:<\/b><span style=\"font-weight: 400;\"> D\u00f9 ch\u1ec9 c\u00f3 m\u1ed9t bi\u1ec3u m\u1eabu BCTC, C\u1ee5c QLKT \u0111\u00e3 ch\u1ec9nh s\u1eeda tr\u1ef1c ti\u1ebfp ph\u1ea7n Thuy\u1ebft minh theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a VACPA. Theo \u0111\u00f3, doanh nghi\u1ec7p thuy\u1ebft minh ch\u00ednh s\u00e1ch, \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, c\u01a1 s\u1edf l\u1ef1a ch\u1ecdn v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c ch\u1ec9 ti\u00eau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng tin \u0111\u1eb7c th\u00f9:<\/b><span style=\"font-weight: 400;\"> Nghi\u00ean c\u1ee9u b\u1ed5 sung n\u1ed9i dung \u0111\u1eb7c th\u00f9 trong Thuy\u1ebft minh BCTC \u0111\u1ec3 kh\u00f4ng ph\u00e1t sinh th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00f4ng c\u1ea7n thi\u1ebft (VAA, STC Hu\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kho\u1ea3n 1 \u0110i\u1ec1u 21:<\/b><span style=\"font-weight: 400;\"> S\u1eeda th\u00e0nh \u201cVi\u1ec7c n\u1ed9p, chia s\u1ebb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u2026\u201d (C\u1ee5c DNTN).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung gi\u1eef nguy\u00ean<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng b\u1ed5 sung, s\u1eeda \u0111\u1ed5i ch\u1ec9 ti\u00eau BCTC:<\/b><span style=\"font-weight: 400;\"> T\u01b0\u01a1ng t\u1ef1 Th\u00f4ng t\u01b0 99, nh\u1eb1m tr\u00e1nh sai l\u1ec7ch th\u00f4ng tin v\u00e0 b\u1ea3o \u0111\u1ea3m trao \u0111\u1ed5i d\u1eef li\u1ec7u BCTC, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u1ec1 ngh\u1ecb c\u1ee7a KTNN, KPMG kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ed9t bi\u1ec3u m\u1eabu BCTC:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng cho l\u1ef1a ch\u1ecdn gi\u1eefa m\u1eabu d\u1ef1 th\u1ea3o v\u00e0 m\u1eabu Th\u00f4ng t\u01b0 99.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng y\u00eau c\u1ea7u n\u1ed9p cho c\u01a1 quan thu\u1ebf, v\u00ec ph\u00e1p lu\u1eadt thu\u1ebf kh\u00f4ng quy \u0111\u1ecbnh v\u00e0 vi\u1ec7c n\u00e0y l\u00e0m t\u0103ng g\u00e1nh n\u1eb7ng cho doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>BCTC h\u1ee3p nh\u1ea5t (\u0110i\u1ec1u 14):<\/b><span style=\"font-weight: 400;\"> Theo h\u01b0\u1edbng khuy\u1ebfn kh\u00edch. Doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n l\u1eadp th\u00ec th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 BCTC h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp BCTC khi \u201ct\u00e1ch\u201d doanh nghi\u1ec7p (C\u1ee5c Thu\u1ebf):<\/b><span style=\"font-weight: 400;\"> Gi\u1eef nguy\u00ean, th\u1ed1ng nh\u1ea5t m\u1ee5c 6 Ch\u01b0\u01a1ng II Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Th\u00f4ng t\u01b0 99.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ef3 k\u1ebf to\u00e1n khi t\u1ed5 ch\u1ee9c l\u1ea1i (\u0110i\u1ec1u 13):<\/b><span style=\"font-weight: 400;\"> \u0110\u1ec1 ngh\u1ecb c\u1ee7a KPMG kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp thu. Theo \u0110i\u1ec1u 12 Lu\u1eadt K\u1ebf to\u00e1n, n\u1ebfu k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c cu\u1ed1i c\u00f9ng kh\u00f4ng qu\u00e1 03 k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng li\u00ean ti\u1ebfp th\u00ec \u0111\u01b0\u1ee3c c\u1ed9ng g\u1ed9p th\u00e0nh 01 k\u1ef3 k\u1ebf to\u00e1n n\u0103m, nh\u01b0ng kh\u00f4ng qu\u00e1 15 th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n (kho\u1ea3n 4 \u0110i\u1ec1u 16):<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng \u0111\u1ecbnh l\u01b0\u1ee3ng c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p c\u0103n c\u1ee9 VAS 21, h\u1ee3p \u0111\u1ed3ng, kh\u1ebf \u01b0\u1edbc vay v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9p, c\u00f4ng khai BCTC:<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n theo Lu\u1eadt K\u1ebf to\u00e1n, ph\u00e1p lu\u1eadt doanh nghi\u1ec7p v\u00e0 ph\u00e1p lu\u1eadt li\u00ean quan.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_mem_ke_toan_va_moi_quan_he_voi_phap_luat_thue\"><\/span><b>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 m\u1ed1i quan h\u1ec7 v\u1edbi ph\u00e1p lu\u1eadt thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5c QLKT r\u00e0 so\u00e1t, ho\u00e0n thi\u1ec7n theo h\u01b0\u1edbng th\u1ed1ng nh\u1ea5t v\u1edbi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2026\/N\u0110-CP. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3, cung c\u1ea5p mi\u1ec5n ph\u00ed n\u1ec1n t\u1ea3ng s\u1ed1, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n d\u00f9ng chung cho DN nh\u1ecf, si\u00eau nh\u1ecf, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba quy \u0111\u1ecbnh theo h\u01b0\u1edbng khuy\u1ebfn kh\u00edch DNNVV s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, k\u00e8m m\u1ed9t s\u1ed1 y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u cung c\u1ea5p t\u1eeb ph\u1ea7n m\u1ec1m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_gia_von_noi_bo_va_nghia_vu_thue\"><\/span><b>Doanh thu, gi\u00e1 v\u1ed1n n\u1ed9i b\u1ed9 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">UBTW MTTQ \u0111\u1ec1 ngh\u1ecb b\u1ed5 sung h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 doanh nghi\u1ec7p \u00e1p d\u1ee5ng quy \u0111\u1ecbnh \u0111\u01a1n gi\u1ea3n h\u00f3a t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 5 m\u00e0 kh\u00f4ng b\u1ecb truy thu thu\u1ebf. Quy \u0111\u1ecbnh n\u00e0y li\u00ean quan \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5c QLKT gi\u1eef nguy\u00ean v\u00ec c\u00e1c l\u00fd do sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi Th\u00f4ng t\u01b0 ch\u1ec9 h\u01b0\u1edbng d\u1eabn ch\u1ee9ng t\u1eeb, t\u00e0i kho\u1ea3n, ghi s\u1ed5, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y k\u1ebf th\u1eeba Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, tr\u00ean th\u1ef1c t\u1ebf kh\u00f4ng ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0\u01a1ng t\u1ef1, vi\u1ec7c qu\u1ea3n l\u00fd, thanh quy\u1ebft to\u00e1n kinh ph\u00ed Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc (n\u1ebfu doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba nh\u1eadn \u0111\u01b0\u1ee3c) th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. \u0110\u1ec1 ngh\u1ecb b\u1ed5 sung n\u1ed9i dung n\u00e0y c\u1ee7a STC \u0110\u1ed3ng Th\u00e1p kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp thu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_thuc_trinh_bay\"><\/span><b>Th\u1ec3 th\u1ee9c tr\u00ecnh b\u00e0y<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u00fd ki\u1ebfn STC Gia Lai, d\u1ef1 th\u1ea3o \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda 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;\">Chuy\u1ec3n g\u1ea1ch \u0111\u1ea7u d\u00f2ng th\u00e0nh c\u00e1c \u0111i\u1ec3m a, b, c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf t\u1eeb \u201ctuy nhi\u00ean\u201d t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 5 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 12;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch d\u1eabn \u0111\u1ea7y \u0111\u1ee7 t\u00ean Th\u00f4ng t\u01b0 s\u1ed1 99\/2025\/TT-BTC ng\u00e0y 27\/10\/2025 \u1edf l\u1ea7n \u0111\u1ea7u, theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_truoc_nam_tai_chinh_2028\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc n\u0103m t\u00e0i ch\u00ednh 2028?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb k\u1ebft qu\u1ea3 ti\u1ebfp thu d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, k\u1ebf to\u00e1n n\u00ean ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c vi\u1ec7c sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp b\u1ea3ng mapping t\u00e0i kho\u1ea3n<\/b><span style=\"font-weight: 400;\"> t\u1eeb Th\u00f4ng t\u01b0 133 sang h\u1ec7 th\u1ed1ng m\u1edbi, ch\u00fa \u00fd c\u00e1c t\u00e0i kho\u1ea3n v\u1eeba \u0111\u01b0\u1ee3c t\u00e1ch l\u1ea1i (chi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5, ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u00e1c qu\u1ef9, doanh thu, gi\u00e1 v\u1ed1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041e\u0431\u0437\u043e\u0440 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u043d\u043e\u0433\u043e \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u044f<\/b><span style=\"font-weight: 400;\">, \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng n\u00e2ng c\u1ea5p ho\u1eb7c chuy\u1ec3n sang n\u1ec1n t\u1ea3ng d\u00f9ng chung theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u thuy\u1ebft minh<\/b><span style=\"font-weight: 400;\">: L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, ph\u1ea7n \u0111\u1ebfn h\u1ea1n trong 12 th\u00e1ng c\u1ee7a c\u00f4ng n\u1ee3, kho\u1ea3n vay, ch\u00ednh s\u00e1ch v\u00e0 \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed9 kinh doanh s\u1eafp chuy\u1ec3n l\u00ean doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\"> n\u00ean theo d\u00f5i Ph\u1ee5 l\u1ee5c III \u0111\u1ec3 chuy\u1ec3n s\u1ed1 d\u01b0 \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e2n nh\u1eafc l\u1ef1a ch\u1ecdn gi\u1eefa d\u1ef1 th\u1ea3o v\u00e0 Th\u00f4ng t\u01b0 99<\/b><span style=\"font-weight: 400;\">, nh\u1ea5t l\u00e0 doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty con ho\u1eb7c c\u1ea7n th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7. M\u1ecdi thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ph\u1ea3i b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u041f\u043e\u043b\u043d\u043e\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0435 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0435<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network gi\u00fap doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i \u0111\u00fang l\u1ed9 tr\u00ecnh m\u00e0 kh\u00f4ng gi\u00e1n \u0111o\u1ea1n c\u00f4ng vi\u1ec7c th\u01b0\u1eddng ng\u00e0y. V\u1edbi c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u00e1nh gi\u00e1 ri\u00eang nh\u01b0 l\u1ef1a ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 hay thi\u1ebft k\u1ebf t\u00e0i kho\u1ea3n chi ti\u1ebft, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-tu-van-ke-toan\/\"> \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 c\u00f3 ph\u01b0\u01a1ng \u00e1n ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 ti\u1ebfp thu cho th\u1ea5y d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111ang \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 c\u00e2n b\u1eb1ng hai y\u00eau c\u1ea7u. M\u1ed9t m\u1eb7t l\u00e0 \u0111\u01a1n gi\u1ea3n h\u00f3a theo tinh th\u1ea7n Ngh\u1ecb quy\u1ebft 68-NQ\/TW. M\u1eb7t kh\u00e1c l\u00e0 gi\u1eef \u0111\u1ee7 th\u00f4ng tin cho qu\u1ea3n tr\u1ecb, thu\u1ebf v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng BCTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c \u0111i\u1ec3m then ch\u1ed1t g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1ch l\u1ea1i m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n quan tr\u1ecdng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng thuy\u1ebft minh l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 tr\u00ean B\u1ea3n Thuy\u1ebft minh BCTC;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung Ph\u1ee5 l\u1ee5c III cho h\u1ed9 kinh doanh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2028.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean theo d\u00f5i v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c khi \u0111\u01b0\u1ee3c k\u00fd ban h\u00e0nh v\u00e0 chu\u1ea9n b\u1ecb ngay t\u1eeb b\u00e2y gi\u1edd \u0111\u1ec3 qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i di\u1ec5n ra su\u00f4n s\u1ebb.<\/span><\/p>\n<p style=\"text-align: justify;\"><b><i>\u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a:<\/i><\/b><i><span style=\"font-weight: 400;\"> B\u1ea3ng t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn, ti\u1ebfp thu, gi\u1ea3i tr\u00ecnh \u00fd ki\u1ebfn g\u00f3p \u00fd c\u1ee7a D\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba &#8211; C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, B\u1ed9 T\u00e0i ch\u00ednh (2026).<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, t\u01b0 v\u1ea5n v\u00e0 r\u00e0 so\u00e1t 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>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/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>\u0410\u0434\u0440\u0435\u0441:<\/b><span style=\"font-weight: 400;\"> \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/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>\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u0440\u043e\u0444\u0438\u043b\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0432 Google:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u041f\u043e\u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u043f\u0440\u043e\u0444\u0438\u043b\u044c MAN \u2013 Master Accountant Network \u0432 Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c LinkedIn:<\/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\">\u041f\u0440\u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435 \u043f\u0440\u043e\u0444\u0438\u043b\u044c \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u0430 \u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d\u0430 \u043d\u0430 LinkedIn.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0437\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0443\u044e \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0443 \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0433-\u043d. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d \u2013 \u043e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network.<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u041e\u043d \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c (CPA) \u0412\u044c\u0435\u0442\u043d\u0430\u043c\u0430 \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430, \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_du_thao_che_do_ke_toan_doanh_nghiep_nho_va_vua\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_du_thao_che_do_ke_toan_doanh_nghiep_nho_va_vua_co_hieu_luc\"><\/span><b>Khi n\u00e0o d\u1ef1 th\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 hi\u1ec7u l\u1ef1c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo gi\u1ea3i tr\u00ecnh c\u1ee7a C\u1ee5c QLKT, Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c sau 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh 2028.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_luu_chuyen_tien_te_co_con_phai_lap_khong\"><\/span><b>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u00f3 c\u00f2n ph\u1ea3i l\u1eadp kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo B\u1ea3ng t\u1ed5ng h\u1ee3p, C\u1ee5c QLKT nghi\u00ean c\u1ee9u b\u1ed5 sung y\u00eau c\u1ea7u thuy\u1ebft minh v\u1ec1 l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 trong n\u0103m tr\u00ean B\u1ea3n Thuy\u1ebft minh BCTC. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c \u0111\u1ec3 bi\u1ebft quy \u0111\u1ecbnh cu\u1ed1i c\u00f9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_va_vua_co_duoc_tu_thiet_ke_chung_tu_so_ke_toan_khong\"><\/span><b>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u00f9a c\u00f3 \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 th\u1ec3 d\u00f9ng bi\u1ec3u m\u1eabu theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, nh\u01b0ng ph\u1ea3i tu\u00e2n th\u1ee7 Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_va_vua_co_cong_ty_con_co_phai_chuyen_sang_Thong_tu_99_khong\"><\/span><b>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 c\u00f4ng ty con c\u00f3 ph\u1ea3i chuy\u1ec3n sang Th\u00f4ng t\u01b0 99 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c. Doanh nghi\u1ec7p k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 n\u00e0y, l\u1ef1a ch\u1ecdn l\u1eadp ho\u1eb7c kh\u00f4ng l\u1eadp BCTC h\u1ee3p nh\u1ea5t, ho\u1eb7c c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_chuyen_len_doanh_nghiep_xu_ly_so_du_the_nao\"><\/span><b>H\u1ed9 kinh doanh chuy\u1ec3n l\u00ean doanh nghi\u1ec7p x\u1eed l\u00fd s\u1ed1 d\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i Ph\u1ee5 l\u1ee5c III c\u1ee7a d\u1ef1 th\u1ea3o.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u0111\u00e3 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba g\u1ea7n 10 n\u0103m v\u00e0 \u0111ang chu\u1ea9n b\u1ecb \u0111\u01b0\u1ee3c thay th\u1ebf. Sau \u0111\u1ee3t l\u1ea5y \u00fd ki\u1ebfn r\u1ed9ng r\u00e3i, C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n (C\u1ee5c QLKT) \u0111\u00e3 l\u1eadp B\u1ea3ng t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn, ti\u1ebfp thu, gi\u1ea3i tr\u00ecnh \u0111\u1ed1i v\u1edbi d\u1ef1 th\u1ea3o [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10467,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10464","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10464","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=10464"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10464\/revisions"}],"predecessor-version":[{"id":10468,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/10464\/revisions\/10468"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/10467"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=10464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=10464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=10464"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}