{"id":8117,"date":"2026-04-05T20:45:39","date_gmt":"2026-04-06T03:45:39","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8117"},"modified":"2026-04-05T20:45:39","modified_gmt":"2026-04-06T03:45:39","slug":"thong-tu-15-2026-tt-btc-tai-san-ma-hoa","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/","title":{"rendered":"\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 15\/2026\/TT-BTC: \u0420\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043f\u043e \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0430\u043c \u0443\u0447\u0435\u0442\u0430 \u043a\u043e\u0434\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0445 \u0430\u043a\u0442\u0438\u0432\u043e\u0432"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 to\u00e0n c\u1ea7u \u0111ang chuy\u1ec3n d\u1ecbch m\u1ea1nh m\u1ebd, vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n m\u1edbi nh\u01b0 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (Crypto Assets) tr\u1edf th\u00e0nh y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft. Ng\u00e0y 04\/03\/2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/tai-chinh\/thong-tu-15-2026-tt-btc-huong-dan-ke-toan-cho-to-chuc-thi-truong-tai-san-ma-hoa-427795-d1.html\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 15\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eb1m h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c tham gia th\u1ecb tr\u01b0\u1eddng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a t\u1ea1i Vi\u1ec7t Nam. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng, gi\u00fap c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh chu\u1ea9n h\u00f3a quy tr\u00ecnh ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong giai \u0111o\u1ea1n th\u00ed \u0111i\u1ec3m quan tr\u1ecdng n\u00e0y.<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Tong_quan_ve_Thong_tu_152026TT-BTC\" >T\u1ed5ng quan v\u1ec1 Th\u00f4ng t\u01b0 15\/2026\/TT-BTC<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Pham_vi_dieu_chinh_va_Doi_tuong_ap_dung_theo_Thong_tu_152026TT-BTC\" >Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 15\/2026\/TT-BTC<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Pham_vi_dieu_chinh\" >\u0421\u0444\u0435\u0440\u0430 \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Doi_tuong_ap_dung\" >\u041f\u0440\u0438\u043c\u0435\u043d\u0438\u043c\u044b\u0435 \u043e\u0431\u044a\u0435\u043a\u0442\u044b<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Nguyen_tac_hach_toan_chung_theo_quy_dinh_moi\" >Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n chung theo quy \u0111\u1ecbnh m\u1edbi<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Huong_dan_ke_toan_chi_tiet_cho_To_chuc_cung_cap_dich_vu_VASP\" >H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n chi ti\u1ebft cho T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 (VASP)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Ghi_nhan_doanh_thu_Tai_khoan_511\" >Ghi nh\u1eadn doanh thu (T\u00e0i kho\u1ea3n 511)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Quan_ly_tach_biet_tai_san\" >Qu\u1ea3n l\u00fd t\u00e1ch bi\u1ec7t t\u00e0i s\u1ea3n<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Quan_ly_no_phai_thu_va_du_phong\" >Qu\u1ea3n l\u00fd n\u1ee3 ph\u1ea3i thu v\u00e0 d\u1ef1 ph\u00f2ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Ke_toan_doi_voi_To_chuc_phat_hanh_tai_san_ma_hoa\" >K\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi T\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Huong_dan_doi_voi_Nha_dau_tu_la_to_chuc\" >H\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi Nh\u00e0 \u0111\u1ea7u t\u01b0 l\u00e0 t\u1ed5 ch\u1ee9c<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Phan_tich_tac_dong_va_Thach_thuc_thuc_thi_Thong_tu_152026TT-BTC\" >Ph\u00e2n t\u00edch t\u00e1c \u0111\u1ed9ng v\u00e0 Th\u00e1ch th\u1ee9c th\u1ef1c thi Th\u00f4ng t\u01b0 15\/2026\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Tac_dong_tich_cuc\" >T\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c<\/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\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Thach_thuc_doi_voi_bo_phan_ke_toan\" >Th\u00e1ch th\u1ee9c \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Ket_luan_va_khuyen_nghi\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435 \u0438 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thong-tu-15-2026-tt-btc-tai-san-ma-hoa\/#Giai_dap_thac_mac_ve_Thong_tu_152026TT-BTC\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 Th\u00f4ng t\u01b0 15\/2026\/TT-BTC\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Thong_tu_152026TT-BTC\"><\/span><b>T\u1ed5ng quan v\u1ec1 Th\u00f4ng t\u01b0 15\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a Th\u00f4ng t\u01b0 15\/2026\/TT-BTC kh\u00f4ng ph\u1ea3i l\u00e0 ng\u1eabu nhi\u00ean m\u00e0 l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a m\u1ed9t qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng t\u1eeb Ch\u00ednh ph\u1ee7 v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh. V\u0103n b\u1ea3n n\u00e0y c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 05\/2025\/NQ-CP ng\u00e0y 09\/09\/2025 v\u1ec1 vi\u1ec7c tri\u1ec3n khai th\u00ed \u0111i\u1ec3m th\u1ecb tr\u01b0\u1eddng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin ph\u00e1p l\u00fd tr\u1ecdng t\u00e2m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 hi\u1ec7u: 15\/2026\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y ban h\u00e0nh: 04\/03\/2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan ban h\u00e0nh: B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi k\u00fd: Th\u1ee9 tr\u01b0\u1edfng Nguy\u1ec5n \u0110\u1ee9c T\u00e2m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c: Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd (04\/03\/2026) v\u00e0 b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng ngay cho ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n n\u0103m 2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 15\/2026\/TT-BTC d\u1ef1a tr\u00ean c\u00e1c c\u0103n c\u1ee9 quan tr\u1ecdng nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 (s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt C\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1 s\u1ed1 71\/2025\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft s\u1ed1 57-NQ\/TW ng\u00e0y 22\/12\/2024 v\u1ec1 \u0111\u1ed9t ph\u00e1 ph\u00e1t tri\u1ec3n khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 qu\u1ed1c gia.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh_va_Doi_tuong_ap_dung_theo_Thong_tu_152026TT-BTC\"><\/span><b>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 15\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8120\" aria-describedby=\"caption-attachment-8120\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8120\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC.jpg\" alt=\"Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 15\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-Doi-tuong-ap-dung-theo-Thong-tu-15_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8120\" class=\"wp-caption-text\">Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 15\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd \u0111\u1ea7u ti\u00ean l\u00e0 ph\u1ea1m vi \u1ea3nh h\u01b0\u1edfng c\u1ee7a v\u0103n b\u1ea3n n\u00e0y. Th\u00f4ng t\u01b0 15\/2026\/TT-BTC t\u1eadp trung v\u00e0o vi\u1ec7c h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, ghi s\u1ed5 v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh\"><\/span><b>\u0421\u0444\u0435\u0440\u0430 \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 15\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc k\u1ebf to\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c tham gia th\u1ecb tr\u01b0\u1eddng trong th\u1eddi gian th\u1ef1c hi\u1ec7n th\u00ed \u0111i\u1ec3m. Tuy nhi\u00ean, \u0111i\u1ec1u kho\u1ea3n quan tr\u1ecdng t\u1ea1i \u0110i\u1ec1u 1 nh\u1ea5n m\u1ea1nh: Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c v\u1edbi Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf \u0111\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>\u041f\u0440\u0438\u043c\u0435\u043d\u0438\u043c\u044b\u0435 \u043e\u0431\u044a\u0435\u043a\u0442\u044b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n n\u00e0y h\u01b0\u1edbng t\u1edbi 3 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (VASP): Bao g\u1ed3m c\u00e1c s\u00e0n giao d\u1ecbch (t\u1ed5 ch\u1ee9c th\u1ecb tr\u01b0\u1eddng), \u0111\u01a1n v\u1ecb l\u01b0u k\u00fd t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, v\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p n\u1ec1n t\u1ea3ng ph\u00e1t h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a: C\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n g\u1ecdi v\u1ed1n ho\u1eb7c ph\u00e1t h\u00e0nh t\u00e0i s\u1ea3n s\u1ed1 (Token\/Coin) ra th\u1ecb tr\u01b0\u1eddng theo Ngh\u1ecb quy\u1ebft 05\/2025\/NQ-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc: C\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0, c\u00f4ng ty t\u00e0i ch\u00ednh ho\u1eb7c doanh nghi\u1ec7p n\u1eafm gi\u1eef t\u00e0i s\u1ea3n m\u00e3 h\u00f3a nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a danh m\u1ee5c \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_hach_toan_chung_theo_quy_dinh_moi\"><\/span><b>Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n chung theo 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;\">Theo \u0110i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0 15\/2026\/TT-BTC, c\u00e1c t\u1ed5 ch\u1ee9c tham gia ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ban h\u00e0nh k\u00e8m theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 \u2116 99\/2025\/TT-BTC <\/a><\/span><\/strong><span style=\"font-weight: 400;\">ng\u00e0y 27\/10\/2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc &#8220;B\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c&#8221; (\u0110i\u1ec1u 3) \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i \u0111\u01b0\u1ee3c Th\u00f4ng t\u01b0 15\/2026\/TT-BTC nh\u1ea5n m\u1ea1nh. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 thu\u1eadt ng\u1eef k\u1ef9 thu\u1eadt, k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu t\u00e0i s\u1ea3n m\u00e3 h\u00f3a mang t\u00ednh ch\u1ea5t l\u00e0 h\u00e0ng h\u00f3a \u0111\u1ec3 b\u00e1n: H\u1ea1ch to\u00e1n t\u01b0\u01a1ng t\u1ef1 h\u00e0ng t\u1ed3n kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu t\u00e0i s\u1ea3n m\u00e3 h\u00f3a mang t\u00ednh ch\u1ea5t c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: H\u1ea1ch to\u00e1n t\u01b0\u01a1ng t\u1ef1 ch\u1ee9ng kho\u00e1n kinh doanh ho\u1eb7c \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_toan_chi_tiet_cho_To_chuc_cung_cap_dich_vu_VASP\"><\/span><b>H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n chi ti\u1ebft cho T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 (VASP)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb v\u1eadn h\u00e0nh s\u00e0n giao d\u1ecbch v\u00e0 l\u01b0u k\u00fd, Th\u00f4ng t\u01b0 15\/2026\/TT-BTC \u0111\u1eb7t ra nh\u1eefng y\u00eau c\u1ea7u kh\u1eaft khe v\u1ec1 t\u00ednh minh b\u1ea1ch v\u00e0 t\u00e1ch b\u1ea1ch t\u00e0i s\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ghi_nhan_doanh_thu_Tai_khoan_511\"><\/span><b>Ghi nh\u1eadn doanh thu (T\u00e0i kho\u1ea3n 511)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y ph\u1ea3i ghi nh\u1eadn doanh thu t\u1eeb d\u1ecbch v\u1ee5 v\u00e0o T\u00e0i kho\u1ea3n &#8220;Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5&#8221;. Th\u00f4ng t\u01b0 15\/2026\/TT-BTC y\u00eau c\u1ea7u theo d\u00f5i chi ti\u1ebft cho t\u1eebng lo\u1ea1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ecb tr\u01b0\u1eddng: Ph\u00ed kh\u1edbp l\u1ec7nh, ph\u00ed r\u00fat\/n\u1ea1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 l\u01b0u k\u00fd: Ph\u00ed qu\u1ea3n l\u00fd v\u00ed, ph\u00ed b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n m\u00e3 h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 n\u1ec1n t\u1ea3ng ph\u00e1t h\u00e0nh: Ph\u00ed ni\u00eam y\u1ebft, ph\u00ed t\u01b0 v\u1ea5n ph\u00e1t h\u00e0nh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_tach_biet_tai_san\"><\/span><b>Qu\u1ea3n l\u00fd t\u00e1ch bi\u1ec7t t\u00e0i s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc v\u00e0ng c\u1ee7a Th\u00f4ng t\u01b0 15\/2026\/TT-BTC. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n t\u00e1ch bi\u1ec7t t\u00e0i s\u1ea3n m\u00e3 h\u00f3a c\u1ee7a kh\u00e1ch h\u00e0ng v\u1edbi t\u00e0i s\u1ea3n c\u1ee7a ch\u00ednh m\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u00e0i s\u1ea3n kh\u00e1ch h\u00e0ng l\u00e0 t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i theo d\u00f5i chi ti\u1ebft s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n c\u1ee7a t\u1eebng kh\u00e1ch h\u00e0ng tr\u00ean h\u1ec7 th\u1ed1ng s\u1ed5 chi ti\u1ebft ngo\u1ea1i b\u1ea3ng ho\u1eb7c t\u00e0i kho\u1ea3n trung gian theo quy \u0111\u1ecbnh nghi\u1ec7p v\u1ee5.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_no_phai_thu_va_du_phong\"><\/span><b>Qu\u1ea3n l\u00fd n\u1ee3 ph\u1ea3i thu v\u00e0 d\u1ef1 ph\u00f2ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb ph\u1ea3i ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i, theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu ph\u00e1t sinh t\u1eeb ph\u00ed d\u1ecbch v\u1ee5 m\u00e3 h\u00f3a. Vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n v\u1ed1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_doi_voi_To_chuc_phat_hanh_tai_san_ma_hoa\"><\/span><b>K\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi T\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi m\u1ed9t doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh ph\u00e1t h\u00e0nh t\u00e0i s\u1ea3n s\u1ed1, Th\u00f4ng t\u01b0 15\/2026\/TT-BTC y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t c\u1ee7a ngh\u0129a v\u1ee5 ph\u00e1t sinh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1eafm gi\u1eef token:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p mang b\u1ea3n ch\u1ea5t huy \u0111\u1ed9ng v\u1ed1n: N\u1ebfu \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh c\u00f3 cam k\u1ebft tr\u1ea3 l\u1ea1i ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n trong t\u01b0\u01a1ng lai (t\u01b0\u01a1ng t\u1ef1 vay v\u1ed1n), t\u1ed5 ch\u1ee9c ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 (T\u00e0i kho\u1ea3n 331, 338 ho\u1eb7c 341 t\u00f9y t\u00ednh ch\u1ea5t).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed5i l\u1ea5y d\u1ecbch v\u1ee5 t\u01b0\u01a1ng lai: S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n token thu tr\u01b0\u1edbc s\u1ebd h\u1ea1ch to\u00e1n v\u00e0o &#8220;Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n&#8221; (T\u00e0i kho\u1ea3n 3387). Doanh thu n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang T\u00e0i kho\u1ea3n 511 khi d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c cung c\u1ea5p cho ng\u01b0\u1eddi s\u1edf h\u1eefu token.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u00e1t h\u00e0nh: C\u00e1c chi ph\u00ed x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng, Smart Contract, ph\u00ed t\u01b0 v\u1ea5n ph\u00e1p l\u00fd cho vi\u1ec7c ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang (T\u00e0i kho\u1ea3n 154) ho\u1eb7c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (T\u00e0i kho\u1ea3n 242) \u0111\u1ec3 ph\u00e2n b\u1ed5.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_doi_voi_Nha_dau_tu_la_to_chuc\"><\/span><b>H\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi Nh\u00e0 \u0111\u1ea7u t\u01b0 l\u00e0 t\u1ed5 ch\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p n\u1eafm gi\u1eef t\u00e0i s\u1ea3n m\u00e3 h\u00f3a nh\u01b0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0, Th\u00f4ng t\u01b0 15\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh gi\u00e1 g\u1ed1c: T\u1ea1i th\u1eddi \u0111i\u1ec3m mua, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 th\u1ef1c t\u1ebf mua c\u1ed9ng c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan (ph\u00ed giao d\u1ecbch s\u00e0n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i theo m\u1ee5c \u0111\u00edch n\u1eafm gi\u1eef: N\u1eafm gi\u1eef ng\u1eafn h\u1ea1n (D\u01b0\u1edbi 12 th\u00e1ng), h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 121 &#8211; Ch\u1ee9ng kho\u00e1n kinh doanh (Chi ti\u1ebft t\u00e0i s\u1ea3n m\u00e3 h\u00f3a). N\u1eafm gi\u1eef d\u00e0i h\u1ea1n s\u1ebd ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 228 &#8211; \u0110\u1ea7u t\u01b0 kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Do th\u1ecb tr\u01b0\u1eddng ti\u1ec1n m\u00e3 h\u00f3a c\u00f3 bi\u1ebfn \u0111\u1ed9ng c\u1ef1c l\u1edbn, Th\u00f4ng t\u01b0 15\/2026\/TT-BTC y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb ph\u1ea3i c\u00f3 b\u1eb1ng ch\u1ee9ng th\u1ecb tr\u01b0\u1eddng tin c\u1eady (gi\u00e1 t\u1eeb c\u00e1c s\u00e0n giao d\u1ecbch l\u1edbn \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p theo th\u00ed \u0111i\u1ec3m) \u0111\u1ec3 ghi nh\u1eadn d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ho\u1eb7c \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_tac_dong_va_Thach_thuc_thuc_thi_Thong_tu_152026TT-BTC\"><\/span><b>Ph\u00e2n t\u00edch t\u00e1c \u0111\u1ed9ng v\u00e0 Th\u00e1ch th\u1ee9c th\u1ef1c thi Th\u00f4ng t\u01b0 15\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8119\" aria-describedby=\"caption-attachment-8119\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8119\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC.jpg\" alt=\"T\u00e1c \u0111\u1ed9ng v\u00e0 Th\u00e1ch th\u1ee9c th\u1ef1c thi Th\u00f4ng t\u01b0 15\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tac-dong-va-Thach-thuc-thuc-thi-Thong-tu-15_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8119\" class=\"wp-caption-text\">T\u00e1c \u0111\u1ed9ng v\u00e0 Th\u00e1ch th\u1ee9c th\u1ef1c thi Th\u00f4ng t\u01b0 15\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 15\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 b\u1ed5 sung m\u1ed9t quy \u0111\u1ecbnh k\u1ebf to\u00e1n, m\u00e0 c\u00f2n t\u1ea1o ra nh\u1eefng l\u00e0n s\u00f3ng thay \u0111\u1ed5i s\u00e2u r\u1ed9ng \u0111\u1ed1i v\u1edbi h\u1ec7 sinh th\u00e1i t\u00e0i s\u1ea3n s\u1ed1 t\u1ea1i Vi\u1ec7t Nam. Tuy nhi\u00ean, song song v\u1edbi nh\u1eefng c\u01a1 h\u1ed9i b\u1ee9t ph\u00e1 cho doanh nghi\u1ec7p, v\u0103n b\u1ea3n n\u00e0y c\u0169ng \u0111\u1eb7t ra kh\u00f4ng \u00edt b\u00e0i to\u00e1n h\u00f3c b\u00faa trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai th\u1ef1c t\u1ebf. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 b\u1ee9c tranh to\u00e0n c\u1ea3nh, c\u00f9ng MAN &#8211; Master Accountant Network ph\u00e2n t\u00edch k\u1ef9 l\u01b0\u1ee1ng c\u1ea3 hai kh\u00eda c\u1ea1nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eefng gi\u00e1 tr\u1ecb t\u00edch c\u1ef1c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eefng r\u00e0o c\u1ea3n k\u1ef9 thu\u1eadt m\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ed1i m\u1eb7t.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_tich_cuc\"><\/span><b>T\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 15\/2026\/TT-BTC mang l\u1ea1i 3 l\u1ee3i \u00edch l\u1edbn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh minh b\u1ea1ch: X\u00f3a b\u1ecf &#8220;v\u00f9ng x\u00e1m&#8221; trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd (Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, B\u1ed9 T\u00e0i ch\u00ednh) gi\u00e1m s\u00e1t \u0111\u01b0\u1ee3c lu\u1ed3ng ti\u1ec1n trong th\u1ecb tr\u01b0\u1eddng th\u00ed \u0111i\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu h\u00fat \u0111\u1ea7u t\u01b0: C\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf s\u1ebd y\u00ean t\u00e2m h\u01a1n khi \u0111\u1ed5 v\u1ed1n v\u00e0o c\u00e1c d\u1ef1 \u00e1n Web3\/Blockchain t\u1ea1i Vi\u1ec7t Nam khi c\u00f3 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n chu\u1ea9n ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd: Doanh nghi\u1ec7p c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng v\u1ec1 ngu\u1ed3n v\u1ed1n v\u00e0 t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn t\u1eeb Crypto.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 s\u1edf h\u1eefu nh\u1eefng l\u1ee3i th\u1ebf r\u00f5 r\u1ec7t v\u1ec1 m\u1eb7t v\u1ecb th\u1ebf v\u00e0 t\u00ednh minh b\u1ea1ch ph\u00e1p l\u00fd, nh\u01b0ng \u0111\u1ec3 chuy\u1ec3n h\u00f3a nh\u1eefng quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 15\/2026\/TT-BTC th\u00e0nh c\u00e1c b\u00fat to\u00e1n ch\u00ednh x\u00e1c tr\u00ean s\u1ed5 s\u00e1ch l\u00e0 m\u1ed9t h\u00e0nh tr\u00ecnh \u0111\u1ea7y th\u00e1ch th\u1ee9c. Nh\u1eefng \u0111\u1eb7c t\u00ednh k\u1ef9 thu\u1eadt c\u1ee7a Blockchain \u0111\u00f4i khi \u0111i ng\u01b0\u1ee3c l\u1ea1i v\u1edbi c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n truy\u1ec1n th\u1ed1ng, t\u1ea1o ra nh\u1eefng \u0111i\u1ec3m ngh\u1ebdn m\u00e0 doanh nghi\u1ec7p c\u1ea7n s\u1edbm nh\u1eadn di\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thach_thuc_doi_voi_bo_phan_ke_toan\"><\/span><b>Th\u00e1ch th\u1ee9c \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 Th\u00f4ng t\u01b0 15\/2026\/TT-BTC \u0111\u00e3 cung c\u1ea5p khung nguy\u00ean t\u1eafc nh\u01b0ng th\u1ef1c t\u1ebf tri\u1ec3n khai s\u1ebd g\u1eb7p kh\u00f3 kh\u0103n do:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd (Fair Value): Th\u1ecb tr\u01b0\u1eddng Crypto ho\u1ea1t \u0111\u1ed9ng 24\/7 tr\u00ean nhi\u1ec1u s\u00e0n qu\u1ed1c t\u1ebf, vi\u1ec7c ch\u1ecdn m\u1ee9c gi\u00e1 \u0111\u00f3ng c\u1eeda t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 ghi s\u1ed5 c\u1ea7n s\u1ef1 th\u1ed1ng nh\u1ea5t ch\u1eb7t ch\u1ebd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m: C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i c\u1ea7n t\u00edch h\u1ee3p kh\u1ea3 n\u0103ng \u0111\u1ed1i so\u00e1t v\u1edbi d\u1eef li\u1ec7u On-chain \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1edbp \u0111\u00fang gi\u1eefa s\u1ed5 c\u00e1i v\u00e0 s\u1ed1 d\u01b0 tr\u00ean V\u00ed \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435 \u0438 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 15\/2026\/TT-BTC ch\u00ednh l\u00e0 &#8220;kim ch\u1ec9 nam&#8221; cho l\u1ed9 tr\u00ecnh chuy\u00ean nghi\u1ec7p h\u00f3a th\u1ecb tr\u01b0\u1eddng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a t\u1ea1i Vi\u1ec7t Nam. Vi\u1ec7c tu\u00e2n th\u1ee7 th\u00f4ng t\u01b0 kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1 kh\u1eb3ng \u0111\u1ecbnh t\u00ednh minh b\u1ea1ch v\u00e0 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh tr\u01b0\u1edbc c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 l\u1edbn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 \u0111\u1ea7y th\u00e1ch th\u1ee9c, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy t\u1eafc nghi\u1ec7p v\u1ee5 m\u1edbi l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n. \u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t, doanh nghi\u1ec7p tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-tron-goi\/\"> \u043f\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<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eb1m \u0111\u1ea3m b\u1ea3o B\u00e1o c\u00e1o t\u00e0i ch\u00ednh lu\u00f4n tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c ti\u00eau chu\u1ea9n c\u1ee7a Th\u00f4ng t\u01b0 15\/2026\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eddi khuy\u00ean cho c\u00e1c doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng: C\u1eadp nh\u1eadt danh m\u1ee5c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 15\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9: Thi\u1ebft l\u1eadp quy tr\u00ecnh ph\u00ea duy\u1ec7t giao d\u1ecbch tr\u00ean v\u00ed doanh nghi\u1ec7p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi quy tr\u00ecnh duy\u1ec7t chi ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i ch\u00ednh s\u00e1ch thu\u1ebf: V\u00ec Th\u00f4ng t\u01b0 15\/2026\/TT-BTC ch\u01b0a h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n h\u1ea1ch to\u00e1n t\u00e1ch b\u1ea1ch \u0111\u1ec3 s\u1eb5n s\u00e0ng cho c\u00e1c quy \u0111\u1ecbnh thu\u1ebf Crypto d\u1ef1 ki\u1ebfn s\u1ebd ban h\u00e0nh trong t\u01b0\u01a1ng lai g\u1ea7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 15\/2026\/TT-BTC ngay t\u1eeb n\u0103m 2026 s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111i \u0111\u1ea7u trong k\u1ef7 nguy\u00ean t\u00e0i ch\u00ednh s\u1ed1 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\">\u041a\u043e\u043d\u0442\u0430\u043a\u0442<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3!<\/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\"><span style=\"font-weight: 400;\">\u0410\u0434\u0440\u0435\u0441: \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\"><span style=\"font-weight: 400;\">\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/\u0417\u0430\u043b\u043e: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0413-\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<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 \u041e\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, \u0432\u044c\u0435\u0442\u043d\u0430\u043c\u0441\u043a\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 CPA \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 \u0441\u0444\u0435\u0440\u0435 \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 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u0430.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0421\u0441\u044b\u043b\u043a\u0438:<\/b><\/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 15\/2026\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft s\u1ed1 05\/2025\/NQ-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_Thong_tu_152026TT-BTC\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 Th\u00f4ng t\u01b0 15\/2026\/TT-BTC\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 to\u00e0n c\u1ea7u \u0111ang chuy\u1ec3n d\u1ecbch m\u1ea1nh m\u1ebd, vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n m\u1edbi nh\u01b0 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a (Crypto Assets) tr\u1edf th\u00e0nh y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft. Ng\u00e0y 04\/03\/2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng t\u01b0 15\/2026\/TT-BTC nh\u1eb1m h\u01b0\u1edbng d\u1eabn nguy\u00ean [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8117","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=8117"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8117\/revisions"}],"predecessor-version":[{"id":8121,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8117\/revisions\/8121"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/8118"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=8117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=8117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=8117"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}