{"id":7789,"date":"2026-03-10T02:58:59","date_gmt":"2026-03-10T09:58:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7789"},"modified":"2026-03-10T02:58:59","modified_gmt":"2026-03-10T09:58:59","slug":"doi-tuong-ap-dung-thong-tu-200-2014-tt-btc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/","title":{"rendered":"\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 200\/2014\/TT-BTC: \u041d\u0430 \u043a\u0430\u043a\u0438\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u043e\u043d \u043f\u043e-\u043f\u0440\u0435\u0436\u043d\u0435\u043c\u0443 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u044f\u0435\u0442\u0441\u044f?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cTh\u00f4ng t\u01b0 200 d\u00e0nh cho doanh nghi\u1ec7p n\u00e0o?\u201d l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p quan t\u00e2m trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi. \u0110\u1eb7c bi\u1ec7t t\u1eeb n\u0103m 2026, khi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh c\u1eadp nh\u1eadt theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC tr\u1edf n\u00ean r\u1ea5t quan tr\u1ecdng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede th\u1eddi \u0111i\u1ec3m th\u00e1ng 03\/2026, vi\u1ec7c hi\u1ec3u r\u00f5 ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n di\u1ec5n ra ch\u00ednh x\u00e1c. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh Th\u00f4ng t\u01b0 200\/2014\/TT-BTC d\u00e0nh cho doanh nghi\u1ec7p n\u00e0o, c\u1ea7n xem x\u00e9t c\u1ea3 y\u1ebfu t\u1ed1 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb.<\/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=\"Toggle Table of Content\"><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 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\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Hien_trang_ap_dung_Thong_tu_2002014ND-CP_tai_thoi_diem_mua_cao_diem\" >Hi\u1ec7n tr\u1ea1ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/N\u0110-CP t\u1ea1i th\u1eddi \u0111i\u1ec3m m\u00f9a cao \u0111i\u1ec3m<\/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\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_nao_trong_giai_doan_chuyen_tiep_Thong_tu_2002014TT-BTC\" >Doanh nghi\u1ec7p n\u00e0o trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp Th\u00f4ng t\u01b0 200\/2014\/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-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_co_nam_tai_chinh_bat_dau_truoc_ngay_01012026\" >Doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u tr\u01b0\u1edbc ng\u00e0y 01\/01\/2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_thuoc_dien_chuyen_tiep_dac_thu\" >Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp \u0111\u1eb7c th\u00f9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Nhom_doanh_nghiep_tung_ap_dung_Thong_tu_2002014TT-BTC_truoc_khi_co_quy_dinh_moi\" >Nh\u00f3m doanh nghi\u1ec7p t\u1eebng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC tr\u01b0\u1edbc khi c\u00f3 quy \u0111\u1ecbnh m\u1edbi<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_quy_mo_lon\" >Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI)<\/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\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Cong_ty_dai_chung_va_doanh_nghiep_niem_yet\" >C\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 doanh nghi\u1ec7p ni\u00eam y\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Chi_nhanh_va_don_vi_phu_thuoc\" >Chi nh\u00e1nh v\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/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\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_nho_va_vua_co_nhu_cau_quan_tri_chi_tiet\" >Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 nhu c\u1ea7u qu\u1ea3n tr\u1ecb chi ti\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#So_sanh_pham_vi_ap_dung_giua_Thong_tu_2002014TT-BTC_va_Thong_tu_992025ND-CP\" >So s\u00e1nh ph\u1ea1m vi \u00e1p d\u1ee5ng gi\u1eefa Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 99\/2025\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Huong_dan_chuyen_doi_khi_doanh_nghiep_dang_ap_dung_Thong_tu_2002014TT-BTC\" >H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i khi doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/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-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Xac_dinh_dung_thoi_diem_chuyen_doi\" >X\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Ra_soat_chinh_sach_ke_toan\" >R\u00e0 so\u00e1t ch\u00ednh s\u00e1ch 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-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Thong_bao_voi_co_quan_thue\" >Th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan 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\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Kiem_tra_so_du_dau_ky\" >Ki\u1ec3m tra s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/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\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#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-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#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-19\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Giai_dap_thac_mac_khi_doanh_nghiep_chuyen_doi_tu_Thong_tu_2002014TT-BTC_sang_Thong_tu_99\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc khi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200\/2014\/TT-BTC sang Th\u00f4ng t\u01b0 99<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_bat_dau_nam_tai_chinh_tu_01012026_co_duoc_ap_dung_Thong_tu_2002014TT-BTC_khong\" >Doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh t\u1eeb 01\/01\/2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Doanh_nghiep_dang_ap_dung_Thong_tu_2002014TT-BTC_co_can_thong_bao_khi_chuyen_sang_che_do_ke_toan_moi_khong\" >Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 c\u1ea7n th\u00f4ng b\u00e1o khi chuy\u1ec3n sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi kh\u00f4ng?<\/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\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/#Khi_chuyen_doi_tu_Thong_tu_2002014TT-BTC_sang_che_do_ke_toan_moi_can_luu_y_dieu_gi\" >Khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200\/2014\/TT-BTC sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec1u g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hien_trang_ap_dung_Thong_tu_2002014ND-CP_tai_thoi_diem_mua_cao_diem\"><\/span><b>Hi\u1ec7n tr\u1ea1ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/N\u0110-CP t\u1ea1i th\u1eddi \u0111i\u1ec3m m\u00f9a cao \u0111i\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam hi\u1ec7n \u0111ang tr\u1ea3i qua giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp quan tr\u1ecdng. Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u2013 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i h\u01a1n 10 n\u0103m \u2013 \u0111ang t\u1eebng b\u01b0\u1edbc \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi xu h\u01b0\u1edbng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC trong giai \u0111o\u1ea1n n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh c\u00e1c sai s\u00f3t v\u1ec1 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh h\u00ecnh ph\u00e1p l\u00fd hi\u1ec7n nay c\u00f3 th\u1ec3 t\u00f3m t\u1eaft qua c\u00e1c m\u1ed1c quan tr\u1ecdng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026, mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i trong ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn k\u1ebf to\u00e1n v\u00e0 c\u1ea5u tr\u00fac b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> hi\u1ec7n ch\u1ec9 c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p \u0111ang trong k\u1ef3 k\u1ebf to\u00e1n b\u1eaft \u0111\u1ea7u tr\u01b0\u1edbc n\u0103m 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eefng \u0111\u01a1n v\u1ecb b\u01b0\u1edbc v\u00e0o n\u0103m t\u00e0i ch\u00ednh m\u1edbi t\u1eeb 2026 tr\u1edf \u0111i s\u1ebd ph\u1ea3i \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u00e0y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f2n \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u00e0o l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_trong_giai_doan_chuyen_tiep_Thong_tu_2002014TT-BTC\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7792\" aria-describedby=\"caption-attachment-7792\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7792\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp Th\u00f4ng t\u01b0 200\/2014\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-nao-trong-giai-doan-chuyen-tiep-Thong-tu-200_2014_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7792\" class=\"wp-caption-text\">Doanh nghi\u1ec7p n\u00e0o trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m 2026, ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ch\u1ee7 y\u1ebfu ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u00e1c \u0111\u01a1n v\u1ecb s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo t\u1eebng nh\u00f3m c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_nam_tai_chinh_bat_dau_truoc_ngay_01012026\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u tr\u01b0\u1edbc ng\u00e0y 01\/01\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng v\u1eabn c\u00f2n \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC cho to\u00e0n b\u1ed9 chu k\u1ef3 k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh l\u1ec7ch, b\u1eaft \u0111\u1ea7u t\u1eeb 01\/04\/2025 v\u00e0 k\u1ebft th\u00fac v\u00e0o 31\/03\/2026, th\u00ec to\u00e0n b\u1ed9 k\u1ef3 k\u1ebf to\u00e1n n\u00e0y v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Vi\u1ec7c thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n gi\u1eefa k\u1ef3 s\u1ebd l\u00e0m m\u1ea5t t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a h\u1ec7 th\u1ed1ng s\u1ed1 li\u1ec7u v\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1eabn l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 l\u1eadp s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thuoc_dien_chuyen_tiep_dac_thu\"><\/span><b>Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp \u0111\u1eb7c th\u00f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC trong th\u1eddi gian ng\u1eafn do ch\u01b0a ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 ph\u1ee5c v\u1ee5 chuy\u1ec3n \u0111\u1ed5i sang ch\u1ebf \u0111\u1ed9 m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u00e1c doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n c\u00f3 k\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i r\u00f5 r\u00e0ng v\u00e0 th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n trong th\u1eddi gian s\u1edbm nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_doanh_nghiep_tung_ap_dung_Thong_tu_2002014TT-BTC_truoc_khi_co_quy_dinh_moi\"><\/span><b>Nh\u00f3m doanh nghi\u1ec7p t\u1eebng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC tr\u01b0\u1edbc khi c\u00f3 quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u00f3ng vai tr\u00f2 l\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea1o d\u00e0nh cho nhi\u1ec1u lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn bao g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_quy_mo_lon\"><\/span><b>Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 cao, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c ph\u1ee9c t\u1ea1p ho\u1eb7c c\u00f3 nhi\u1ec1u c\u00f4ng ty con th\u01b0\u1eddng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u1ec3 qu\u1ea3n l\u00fd chi ti\u1ebft t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p FDI l\u1ef1a ch\u1ecdn Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00ec h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ch\u1ebf \u0111\u1ed9 n\u00e0y c\u00f3 c\u1ea5u tr\u00fac g\u1ea7n v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_dai_chung_va_doanh_nghiep_niem_yet\"><\/span><b>C\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 doanh nghi\u1ec7p ni\u00eam y\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n th\u01b0\u1eddng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nhanh_va_don_vi_phu_thuoc\"><\/span><b>Chi nh\u00e1nh v\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ri\u00eang c\u0169ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u00f4ng ty m\u1eb9 ph\u00e2n quy\u1ec1n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_va_vua_co_nhu_cau_quan_tri_chi_tiet\"><\/span><b>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 nhu c\u1ea7u qu\u1ea3n tr\u1ecb chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n h\u01a1n, nhi\u1ec1u \u0111\u01a1n v\u1ecb v\u1eabn l\u1ef1a ch\u1ecdn Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u1ec3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh ch\u1eb7t ch\u1ebd v\u00e0 chu\u1ea9n h\u00f3a b\u00e1o c\u00e1o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_pham_vi_ap_dung_giua_Thong_tu_2002014TT-BTC_va_Thong_tu_992025ND-CP\"><\/span><b>So s\u00e1nh ph\u1ea1m vi \u00e1p d\u1ee5ng gi\u1eefa Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 99\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t trong ph\u1ea1m vi \u00e1p d\u1ee5ng gi\u1eefa ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u0169 v\u00e0 quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p c\u1ea7n so s\u00e1nh tr\u1ef1c ti\u1ebfp c\u00e1c ti\u00eau ch\u00ed quan tr\u1ecdng nh\u01b0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c v\u00e0 m\u1ee5c ti\u00eau qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. B\u1ea3ng t\u1ed5ng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y gi\u00fap l\u00e0m r\u00f5 s\u1ef1 kh\u00e1c nhau gi\u1eefa Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, t\u1eeb \u0111\u00f3 gi\u00fap k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> So s\u00e1nh ph\u1ea1m vi \u00e1p d\u1ee5ng gi\u1eefa Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 99\/2025\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tr\u1ea1ng th\u00e1i ph\u00e1p l\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110ang trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u1edbn, FDI v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh m\u1edbi.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n n\u0103m t\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1eaft \u0111\u1ea7u tr\u01b0\u1edbc ng\u00e0y 01\/01\/2026.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1eaft \u0111\u1ea7u t\u1eeb 01\/01\/2026 tr\u1edf \u0111i.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau qu\u1ea3n l\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Qu\u1ea3n tr\u1ecb k\u1ebf to\u00e1n chi ti\u1ebft.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u01b0\u1edbng t\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh tr\u00ean gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n r\u00f5 h\u01a1n ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC so v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_chuyen_doi_khi_doanh_nghiep_dang_ap_dung_Thong_tu_2002014TT-BTC\"><\/span><b>H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i khi doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7791\" aria-describedby=\"caption-attachment-7791\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7791\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i khi doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-chuyen-doi-khi-doanh-nghiep-dang-ap-dung-Thong-tu-200_2014_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7791\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i khi doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200\/2014\/TT-BTC sang h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n m\u1edbi, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch d\u1eef li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_dung_thoi_diem_chuyen_doi\"><\/span><b>X\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu n\u0103m t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u t\u1eeb 01\/01\/2026, vi\u1ec7c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi thay cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC l\u00e0 b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_chinh_sach_ke_toan\"><\/span><b>R\u00e0 so\u00e1t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_voi_co_quan_thue\"><\/span><b>Th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_so_du_dau_ky\"><\/span><b>Ki\u1ec3m tra s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu k\u1ef9 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c chuy\u1ec3n sang h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n m\u1edbi ch\u00ednh x\u00e1c.<\/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;\">\u0110\u1ebfn n\u0103m 2026, ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u00e3 thu h\u1eb9p \u0111\u00e1ng k\u1ec3 v\u00e0 ch\u1ee7 y\u1ebfu c\u00f2n \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p \u0111ang trong k\u1ef3 k\u1ebf to\u00e1n b\u1eaft \u0111\u1ea7u tr\u01b0\u1edbc n\u0103m 2026 ho\u1eb7c thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp \u0111\u1eb7c th\u00f9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC gi\u00fap doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, tr\u00e1nh sai s\u00f3t khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf. Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n Vi\u1ec7t Nam \u0111ang h\u01b0\u1edbng t\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb cho qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/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\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\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\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t b\u1edfi: <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_khi_doanh_nghiep_chuyen_doi_tu_Thong_tu_2002014TT-BTC_sang_Thong_tu_99\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc khi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200\/2014\/TT-BTC sang Th\u00f4ng t\u01b0 99<\/b><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_bat_dau_nam_tai_chinh_tu_01012026_co_duoc_ap_dung_Thong_tu_2002014TT-BTC_khong\"><\/span>Doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh t\u1eeb 01\/01\/2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC 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. N\u1ebfu doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb 01\/01\/2026 tr\u1edf \u0111i, doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC s\u1ebd kh\u00f4ng c\u00f2n l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 l\u1eadp s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dang_ap_dung_Thong_tu_2002014TT-BTC_co_can_thong_bao_khi_chuyen_sang_che_do_ke_toan_moi_khong\"><\/span>Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 c\u1ea7n th\u00f4ng b\u00e1o khi chuy\u1ec3n sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Khi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200\/2014\/TT-BTC sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt l\u1ea1i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Vi\u1ec7c th\u00f4ng b\u00e1o gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra thu\u1ebf.                    <\/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=\"Khi_chuyen_doi_tu_Thong_tu_2002014TT-BTC_sang_che_do_ke_toan_moi_can_luu_y_dieu_gi\"><\/span>Khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200\/2014\/TT-BTC sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec1u g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKhi chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng: R\u00e0 so\u00e1t l\u1ea1i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111ang s\u1eed d\u1ee5ng, \u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc khi chuy\u1ec3n sang h\u1ec7 th\u1ed1ng m\u1edbi, C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi v\u00e0 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i ch\u00ednh x\u00e1c \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.                    <\/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 b\u1eaft \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh t\u1eeb 01\/01\/2026 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC 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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