{"id":8336,"date":"2026-04-28T09:20:56","date_gmt":"2026-04-28T02:20:56","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8336"},"modified":"2026-04-28T17:03:57","modified_gmt":"2026-04-28T10:03:57","slug":"nghi-dinh-140-nd-cp","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/nghi-dinh-140-nd-cp\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 16\/04\/2026, Ch\u00ednh ph\u1ee7 \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\/nghi-dinh-140-2026-nd-cp-ve-bao-cao-tai-chinh-nha-nuoc-chinh-phu-ban-hanh-ngay-16-04-2026-432665-d1.html\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung, vi\u1ec7c l\u1eadp, b\u00e1o c\u00e1o v\u00e0 c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc. \u0110\u00e2y l\u00e0 m\u1ed9t v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng, ch\u00ednh th\u1ee9c thay th\u1ebf cho <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=188744\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 25\/2017\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ed1n \u0111\u00e3 b\u1ed9c l\u1ed9 m\u1ed9t s\u1ed1 h\u1ea1n ch\u1ebf trong b\u1ed1i c\u1ea3nh qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u00f4ng hi\u1ec7n \u0111\u1ea1i. V\u1edbi m\u1ee5c ti\u00eau c\u1ed1t l\u00f5i l\u00e0 n\u00e2ng cao t\u00ednh minh b\u1ea1ch, t\u0103ng c\u01b0\u1eddng tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng (VPS) m\u1edbi nh\u1ea5t, Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP h\u1ee9a h\u1eb9n s\u1ebd t\u1ea1o ra m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t l\u1edbn trong vi\u1ec7c qu\u1ea3n l\u00fd t\u1ed5ng th\u1ec3 h\u1ec7 th\u1ed1ng t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a qu\u1ed1c gia.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Sf28itrvkDPgwsj8dD0ItIWC5YsbJwu7\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u0421\u043a\u0430\u0447\u0430\u0442\u044c \u0441\u0432\u043e\u0434\u043d\u044b\u0439 \u0444\u0430\u0439\u043b <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\/nghi-dinh-140-nd-cp\/#Tong_quan_ve_Nghi_dinh_1402026ND-CP_va_Hieu_luc_thi_hanh\" >T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP v\u00e0 Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/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\/nghi-dinh-140-nd-cp\/#Nghi_dinh_1402026ND-CP_doi_voi_nen_kinh_te\" >Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf<\/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\/nghi-dinh-140-nd-cp\/#Thanh_phan_cot_loi_cua_Bao_cao_tai_chinh_nha_nuoc_theo_quy_dinh_moi\" >Th\u00e0nh ph\u1ea7n c\u1ed1t l\u00f5i c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc theo 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-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghi-dinh-140-nd-cp\/#Bao_cao_tinh_hinh_tai_chinh_nha_nuoc\" >B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghi-dinh-140-nd-cp\/#Bao_cao_ket_qua_hoat_dong_tai_chinh_nha_nuoc\" >B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghi-dinh-140-nd-cp\/#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><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\/nghi-dinh-140-nd-cp\/#Thuyet_minh_bao_cao_tai_chinh_nha_nuoc\" >Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/a><\/li><\/ul><\/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\/nghi-dinh-140-nd-cp\/#Quy_trinh_lap_bao_cao_va_Lo_trinh_gui_du_lieu_khat_khe\" >Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o v\u00e0 L\u1ed9 tr\u00ecnh g\u1eedi d\u1eef li\u1ec7u kh\u1eaft khe<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghi-dinh-140-nd-cp\/#Cong_khai_thong_tin_Nghia_vu_va_Hinh_thuc_thuc_hien\" >C\u00f4ng khai th\u00f4ng tin: Ngh\u0129a v\u1ee5 v\u00e0 H\u00ecnh th\u1ee9c th\u1ef1c hi\u1ec7n<\/a><\/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\/nghi-dinh-140-nd-cp\/#Trach_nhiem_ca_nhan_va_Che_tai_tam_dung_chi_ngan_sach\" >Tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n v\u00e0 Ch\u1ebf t\u00e0i t\u1ea1m d\u1eebng chi ng\u00e2n s\u00e1ch<\/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\/nghi-dinh-140-nd-cp\/#Su_khac_biet_giua_Nghi_dinh_1402026ND-CP_voi_Nghi_dinh_252017ND-CP\" >S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 25\/2017\/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\/nghi-dinh-140-nd-cp\/#Huong_dan_thuc_hien_danh_cho_can_bo_ke_toan_va_nha_quan_ly\" >H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n d\u00e0nh cho c\u00e1n b\u1ed9 k\u1ebf to\u00e1n v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghi-dinh-140-nd-cp\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghi-dinh-140-nd-cp\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghi-dinh-140-nd-cp\/#Giai_dap_thac_mac_ve_Nghi_dinh_1402026ND-CP\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghi-dinh-140-nd-cp\/#Nghi_dinh_1402026ND-CP_co_ap_dung_cho_cac_tap_doan_kinh_te_nha_nuoc_khong\" >Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP c\u00f3 \u00e1p d\u1ee5ng cho c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf nh\u00e0 n\u01b0\u1edbc kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghi-dinh-140-nd-cp\/#Mau_bao_cao_cua_Nghi_dinh_1402026ND-CP_co_khac_biet_nhieu_so_voi_truoc_day_khong\" >M\u1eabu b\u00e1o c\u00e1o c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP c\u00f3 kh\u00e1c bi\u1ec7t nhi\u1ec1u so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/nghi-dinh-140-nd-cp\/#Lam_the_nao_de_tranh_bi_tam_dung_chi_ngan_sach\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 tr\u00e1nh b\u1ecb t\u1ea1m d\u1eebng chi ng\u00e2n s\u00e1ch?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Nghi_dinh_1402026ND-CP_va_Hieu_luc_thi_hanh\"><\/span><b>T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP v\u00e0 Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8339\" aria-describedby=\"caption-attachment-8339\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8339\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-quan-ve-Nghi-dinh-140_2026_ND-CP-va-Hieu-luc-thi-hanh.jpg\" alt=\"T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP v\u00e0 Hi\u1ec7u l\u1ef1c thi h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-quan-ve-Nghi-dinh-140_2026_ND-CP-va-Hieu-luc-thi-hanh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-quan-ve-Nghi-dinh-140_2026_ND-CP-va-Hieu-luc-thi-hanh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-quan-ve-Nghi-dinh-140_2026_ND-CP-va-Hieu-luc-thi-hanh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-quan-ve-Nghi-dinh-140_2026_ND-CP-va-Hieu-luc-thi-hanh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-quan-ve-Nghi-dinh-140_2026_ND-CP-va-Hieu-luc-thi-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8339\" class=\"wp-caption-text\">T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP v\u00e0 Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP ra \u0111\u1eddi trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam \u0111ang \u0111\u1ea9y m\u1ea1nh ti\u1ebfn tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 to\u00e0n di\u1ec7n trong qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u00e0i s\u1ea3n c\u00f4ng. V\u0103n b\u1ea3n n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 s\u1ef1 k\u1ebf th\u1eeba c\u00e1c quy \u0111\u1ecbnh c\u0169 m\u00e0 c\u00f2n mang t\u00ednh \u0111\u1ed9t ph\u00e1 v\u1ec1 c\u00e1ch th\u1ee9c ti\u1ebfp c\u1eadn, x\u1eed l\u00fd v\u00e0 t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u00e0i ch\u00ednh \u1edf c\u1ea5p v\u0129 m\u00f4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y ban h\u00e0nh: 16\/04\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c thi h\u00e0nh: Theo quy \u0111\u1ecbnh, v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ngay t\u1eeb ng\u00e0y k\u00fd. Tuy nhi\u00ean, \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t cho c\u00e1c c\u00e1n b\u1ed9 t\u00e0i ch\u00ednh l\u00e0 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP s\u1ebd b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc ch\u00ednh th\u1ee9c t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng v\u00e0 l\u00e0m r\u00f5, bao g\u1ed3m: B\u1ed9 T\u00e0i ch\u00ednh, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p (\u0111\u1eb7c bi\u1ec7t l\u00e0 c\u1ea5p t\u1ec9nh), c\u00e1c c\u01a1 quan thu ng\u00e2n s\u00e1ch (Thu\u1ebf, H\u1ea3i quan), c\u00e1c \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p m\u1ed9t, c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 to\u00e0n b\u1ed9 c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc ngo\u00e0i ng\u00e2n s\u00e1ch. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng \u0111\u1ed1i t\u01b0\u1ee3ng gi\u00fap quy tr\u00ecnh lu\u00e2n chuy\u1ec3n d\u1eef li\u1ec7u t\u1eeb c\u1ea5p c\u01a1 s\u1edf l\u00ean trung \u01b0\u01a1ng tr\u1edf n\u00ean th\u00f4ng su\u1ed1t, tr\u00e1nh t\u00ecnh tr\u1ea1ng ch\u1ed3ng ch\u00e9o ho\u1eb7c b\u1ecf s\u00f3t d\u1eef li\u1ec7u t\u00e0i s\u1ea3n c\u00f4ng nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1402026ND-CP_doi_voi_nen_kinh_te\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tri\u1ec3n khai Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP mang l\u1ea1i l\u1ee3i \u00edch \u0111a chi\u1ec1u cho c\u1ea3 c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 ng\u01b0\u1eddi d\u00e2n. Tr\u01b0\u1edbc \u0111\u00e2y, vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f4ng th\u01b0\u1eddng t\u1eadp trung ch\u1ee7 y\u1ebfu v\u00e0o d\u00f2ng ti\u1ec1n (thu &#8211; chi ng\u00e2n s\u00e1ch), nh\u01b0ng v\u1edbi c\u00e1c \u0111i\u1ec1u kho\u1ea3n m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP, tr\u1ecdng t\u00e2m \u0111\u00e3 \u0111\u01b0\u1ee3c d\u1ecbch chuy\u1ec3n sang qu\u1ea3n tr\u1ecb t\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y gi\u00fap Ch\u00ednh ph\u1ee7 v\u00e0 Qu\u1ed1c h\u1ed9i c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 &#8220;s\u1ee9c kh\u1ecfe&#8221; t\u00e0i ch\u00ednh qu\u1ed1c gia. Vi\u1ec7c n\u1eafm r\u00f5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u1ea1 t\u1ea7ng, t\u00e0i s\u1ea3n ng\u1ea7m v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng theo Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00e1c ch\u00ednh s\u00e1ch kinh t\u1ebf v\u0129 m\u00f4 b\u1ec1n v\u1eefng, \u0111\u1ea3m b\u1ea3o an ninh t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m so\u00e1t n\u1ee3 c\u00f4ng trong ng\u01b0\u1ee1ng an to\u00e0n. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi d\u00e2n v\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, s\u1ef1 minh b\u1ea1ch t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP gi\u00fap c\u1ee7ng c\u1ed1 ni\u1ec1m tin v\u00e0o s\u1ef1 \u0111i\u1ec1u h\u00e0nh kinh t\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thanh_phan_cot_loi_cua_Bao_cao_tai_chinh_nha_nuoc_theo_quy_dinh_moi\"><\/span><b>Th\u00e0nh ph\u1ea7n c\u1ed1t l\u00f5i c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8338\" aria-describedby=\"caption-attachment-8338\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8338\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thanh-phan-cot-loi-cua-Bao-cao-tai-chinh-nha-nuoc-theo-Nghi-dinh-140_2026_ND-CP.jpg\" alt=\"Th\u00e0nh ph\u1ea7n c\u1ed1t l\u00f5i c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc theo Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thanh-phan-cot-loi-cua-Bao-cao-tai-chinh-nha-nuoc-theo-Nghi-dinh-140_2026_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thanh-phan-cot-loi-cua-Bao-cao-tai-chinh-nha-nuoc-theo-Nghi-dinh-140_2026_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thanh-phan-cot-loi-cua-Bao-cao-tai-chinh-nha-nuoc-theo-Nghi-dinh-140_2026_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thanh-phan-cot-loi-cua-Bao-cao-tai-chinh-nha-nuoc-theo-Nghi-dinh-140_2026_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thanh-phan-cot-loi-cua-Bao-cao-tai-chinh-nha-nuoc-theo-Nghi-dinh-140_2026_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8338\" class=\"wp-caption-text\">Th\u00e0nh ph\u1ea7n c\u1ed1t l\u00f5i c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc theo Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung chi ti\u1ebft c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP, h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c v\u00e0 c\u1ea5p t\u1ec9nh ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 04 lo\u1ea1i bi\u1ec3u m\u1eabu ch\u00ednh sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_tinh_hinh_tai_chinh_nha_nuoc\"><\/span><b>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c coi l\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a to\u00e0n b\u1ed9 n\u1ec1n h\u00e0nh ch\u00ednh c\u00f4ng, b\u00e1o c\u00e1o n\u00e0y theo Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5, bao 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\u00e0i s\u1ea3n: Bao g\u1ed3m ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n; c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn v\u00e0 d\u00e0i h\u1ea1n; c\u00e1c kho\u1ea3n ph\u1ea3i thu; h\u00e0ng t\u1ed3n kho d\u1ef1 tr\u1eef qu\u1ed1c gia; \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (h\u1ea1 t\u1ea7ng giao th\u00f4ng, th\u1ee7y l\u1ee3i, t\u00e0i s\u1ea3n v\u0103n h\u00f3a) v\u00e0 t\u00e0i s\u1ea3n d\u1edf dang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 ph\u1ea3i tr\u1ea3: C\u00e1c kho\u1ea3n vay c\u1ee7a Ch\u00ednh ph\u1ee7, vay c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng; c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho c\u00e1c nh\u00e0 th\u1ea7u v\u00e0 c\u00e1c b\u00ean li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n thu\u1ea7n: Ch\u1ec9 s\u1ed1 c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng t\u00e0i s\u1ea3n tr\u1eeb \u0111i n\u1ee3 ph\u1ea3i tr\u1ea3, ph\u1ea3n \u00e1nh ngu\u1ed3n l\u1ef1c th\u1ef1c c\u00f3 c\u1ee7a nh\u00e0 n\u01b0\u1edbc sau khi ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u0421\u0441\u044b\u043b\u043a\u0430: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/tong-ke-toan-nha-nuoc\/\">T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_ket_qua_hoat_dong_tai_chinh_nha_nuoc\"><\/span><b>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o n\u00e0y trong Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP t\u1eadp trung v\u00e0o vi\u1ec7c \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c c\u00f4ng trong m\u1ed9t n\u0103m 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;\">Doanh thu: T\u1ed5ng h\u1ee3p t\u1eeb thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c ngu\u1ed3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, thu t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed: Bao g\u1ed3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean, chi ph\u00ed t\u00e0i ch\u00ednh (l\u00e3i vay), chi ph\u00ed h\u1ed7 tr\u1ee3 v\u00e0 c\u00e1c kho\u1ea3n chi x\u00e3 h\u1ed9i, chi tr\u1ee3 c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eb7ng d\u01b0\/Th\u00e2m h\u1ee5t: Ph\u1ea3n \u00e1nh hi\u1ec7u s\u1ed1 gi\u1eefa doanh thu v\u00e0 chi ph\u00ed, gi\u00fap \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u1edf c\u00e1c c\u1ea5p theo tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\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;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m nh\u1ea5n k\u1ef9 thu\u1eadt trong Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP nh\u1eb1m theo d\u00f5i s\u00e1t sao d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu: C\u00e1c d\u00f2ng ti\u1ec1n thu t\u1eeb thu\u1ebf v\u00e0 chi cho c\u00e1c d\u1ecbch v\u1ee5 c\u00f4ng \u00edch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0: D\u00f2ng ti\u1ec1n chi ra \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u1ea7u \u0111\u01b0\u1eddng, b\u1ec7nh vi\u1ec7n, tr\u01b0\u1eddng h\u1ecdc v\u00e0 thu t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh: C\u00e1c d\u00f2ng ti\u1ec1n t\u1eeb vi\u1ec7c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 ho\u1eb7c tr\u1ea3 n\u1ee3 g\u1ed1c c\u00e1c kho\u1ea3n vay qu\u1ed1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuyet_minh_bao_cao_tai_chinh_nha_nuoc\"><\/span><b>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP, ph\u1ea7n thuy\u1ebft minh kh\u00f4ng ch\u1ec9 l\u00e0 m\u00f4 t\u1ea3 s\u1ed1 li\u1ec7u m\u00e0 ph\u1ea3i gi\u1ea3i tr\u00ecnh chi ti\u1ebft v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a c\u00e1c bi\u1ebfn \u0111\u1ed9ng l\u1edbn v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y l\u1eadp b\u00e1o c\u00e1o. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng \u0111\u1ec3 Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng gi\u00e1m s\u00e1t t\u1ed1i cao.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_bao_cao_va_Lo_trinh_gui_du_lieu_khat_khe\"><\/span><b>Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o v\u00e0 L\u1ed9 tr\u00ecnh g\u1eedi d\u1eef li\u1ec7u kh\u1eaft khe<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 minh b\u1ea1ch v\u00e0 t\u00ednh k\u1ecbp th\u1eddi l\u00e0 y\u00eau c\u1ea7u ti\u00ean quy\u1ebft c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP. Do \u0111\u00f3, l\u1ed9 tr\u00ecnh t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c ph\u00e2n chia theo c\u00e1c m\u1ed1c th\u1eddi gian c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p th\u00f4ng tin: C\u00e1c \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p m\u1ed9t, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, c\u01a1 quan thu v\u00e0 c\u00e1c qu\u1ef9 ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c g\u1eedi b\u00e1o c\u00e1o th\u00f4ng tin t\u00e0i ch\u00ednh cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p tr\u01b0\u1edbc ng\u00e0y 05\/04 n\u0103m sau n\u0103m b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi UBND c\u1ea5p t\u1ec9nh: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1ec9nh ph\u1ed1i h\u1ee3p v\u1edbi S\u1edf T\u00e0i ch\u00ednh \u0111\u1ec3 t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh, tr\u00ecnh UBND t\u1ec9nh ph\u00ea duy\u1ec7t v\u00e0 g\u1eedi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc ng\u00e0y 01\/07. Vi\u1ec7c tu\u00e2n th\u1ee7 m\u1ed1c th\u1eddi gian n\u00e0y l\u00e0 b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh: Th\u1ef1c hi\u1ec7n t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o to\u00e0n qu\u1ed1c, tr\u00ecnh Ch\u00ednh ph\u1ee7 tr\u01b0\u1edbc ng\u00e0y 15\/08. Sau \u0111\u00f3, Ch\u00ednh ph\u1ee7 s\u1ebd ch\u00ednh th\u1ee9c b\u00e1o c\u00e1o Qu\u1ed1c h\u1ed9i v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c c\u00f9ng v\u1edbi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_khai_thong_tin_Nghia_vu_va_Hinh_thuc_thuc_hien\"><\/span><b>C\u00f4ng khai th\u00f4ng tin: Ngh\u0129a v\u1ee5 v\u00e0 H\u00ecnh th\u1ee9c th\u1ef1c hi\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP quy \u0111\u1ecbnh r\u1eb1ng vi\u1ec7c c\u00f4ng khai th\u00f4ng tin kh\u00f4ng c\u00f2n l\u00e0 s\u1ef1 t\u1ef1 nguy\u1ec7n m\u00e0 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n: Trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c tr\u00ecnh tr\u01b0\u1edbc Qu\u1ed1c h\u1ed9i ho\u1eb7c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00f4ng khai r\u1ed9ng r\u00e3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c c\u00f4ng khai: \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi ng\u01b0\u1eddi d\u00e2n \u0111\u1ec1u c\u00f3 th\u1ec3 ti\u1ebfp c\u1eadn, Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP \u0111a d\u1ea1ng h\u00f3a c\u00e1c k\u00eanh truy\u1ec1n th\u00f4ng nh\u01b0: \u0110\u0103ng t\u1ea3i tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, Ch\u00ednh ph\u1ee7; Ni\u00eam y\u1ebft c\u00f4ng khai t\u1ea1i tr\u1ee5 s\u1edf; Ph\u00e1t h\u00e0nh c\u00e1c \u1ea5n ph\u1ea9m s\u1ed1 v\u00e0 \u1ea5n ph\u1ea9m gi\u1ea5y ch\u00ednh th\u1ed1ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_ca_nhan_va_Che_tai_tam_dung_chi_ngan_sach\"><\/span><b>Tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n v\u00e0 Ch\u1ebf t\u00e0i t\u1ea1m d\u1eebng chi ng\u00e2n s\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m t\u1ea1o n\u00ean &#8220;s\u1ee9c n\u1eb7ng&#8221; c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP ch\u00ednh l\u00e0 c\u01a1 ch\u1ebf x\u1eed ph\u1ea1t tr\u1ef1c ti\u1ebfp v\u00e0o ngu\u1ed3n l\u1ef1c c\u1ee7a \u0111\u01a1n v\u1ecb vi ph\u1ea1m.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m th\u1ee7 tr\u01b0\u1edfng: Ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n to\u00e0n tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh do \u0111\u01a1n v\u1ecb m\u00ecnh cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ebf t\u00e0i \u0111\u00ecnh ch\u1ec9 chi: N\u1ebfu m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00f4ng ch\u1ea5p h\u00e0nh \u0111\u00fang ch\u1ebf \u0111\u1ed9 cung c\u1ea5p th\u00f4ng tin ho\u1eb7c n\u1ed9p b\u00e1o c\u00e1o ch\u1eadm tr\u1ec5 m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do b\u1ea5t kh\u1ea3 kh\u00e1ng, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 quy\u1ec1n th\u00f4ng b\u00e1o t\u1ea1m d\u1eebng chi ng\u00e2n s\u00e1ch \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u00f3. Ch\u1ebf t\u00e0i n\u00e0y theo Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP s\u1ebd kh\u00f4ng \u00e1p d\u1ee5ng cho c\u00e1c kho\u1ea3n chi l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p v\u00e0 chi h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho con ng\u01b0\u1eddi nh\u1eb1m \u0111\u1ea3m b\u1ea3o an sinh x\u00e3 h\u1ed9i c\u01a1 b\u1ea3n, nh\u01b0ng s\u1ebd t\u00e1c \u0111\u1ed9ng m\u1ea1nh \u0111\u1ebfn c\u00e1c kho\u1ea3n chi mua s\u1eafm, \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_khac_biet_giua_Nghi_dinh_1402026ND-CP_voi_Nghi_dinh_252017ND-CP\"><\/span><b>S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 25\/2017\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i gi\u1eefa hai ngh\u1ecb \u0111\u1ecbnh cho th\u1ea5y s\u1ef1 ti\u1ebfn h\u00f3a trong t\u01b0 duy qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a Ch\u00ednh ph\u1ee7:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 c\u00f4ng ngh\u1ec7: N\u1ebfu tr\u01b0\u1edbc \u0111\u00e2y vi\u1ec7c g\u1eedi b\u00e1o c\u00e1o c\u00f2n d\u1ef1a nhi\u1ec1u v\u00e0o v\u0103n b\u1ea3n gi\u1ea5y th\u00ec Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP \u01b0u ti\u00ean 100% d\u1eef li\u1ec7u s\u1ed1 th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 chu\u1ea9n m\u1ef1c: Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP ti\u1ec7m c\u1eadn g\u1ea7n h\u01a1n v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf (IPSAS), gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a Vi\u1ec7t Nam d\u1ec5 d\u00e0ng \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf nh\u01b0 IMF hay World Bank c\u00f4ng nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 t\u00ednh k\u1ef7 lu\u1eadt: S\u1ef1 chuy\u1ec3n \u0111\u1ed5i t\u1eeb &#8220;nh\u1eafc nh\u1edf&#8221; sang &#8220;t\u1ea1m d\u1eebng chi&#8221; t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP cho th\u1ea5y th\u00e1i \u0111\u1ed9 quy\u1ebft li\u1ec7t trong vi\u1ec7c si\u1ebft ch\u1eb7t k\u1ef7 c\u01b0\u01a1ng t\u00e0i ch\u00ednh c\u00f4ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_thuc_hien_danh_cho_can_bo_ke_toan_va_nha_quan_ly\"><\/span><b>H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n d\u00e0nh cho c\u00e1n b\u1ed9 k\u1ebf to\u00e1n v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tri\u1ec3n khai th\u00e0nh c\u00f4ng Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP, k\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc chu\u1ea9n b\u1ecb sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng t\u00e0i s\u1ea3n: Ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea v\u00e0 ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u00f4ng theo \u0111\u00fang danh m\u1ee5c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP, \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn c\u00e1c t\u00e0i s\u1ea3n h\u1ea1 t\u1ea7ng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn nh\u01b0ng tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7. \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c quy m\u00f4 l\u1edbn, vi\u1ec7c s\u1eed d\u1ee5ng<\/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;\"> chuy\u00ean nghi\u1ec7p s\u1ebd gi\u00fap r\u00e0 so\u00e1t v\u00e0 ghi nh\u1eadn t\u00e0i s\u1ea3n m\u1ed9t c\u00e1ch chu\u1ea9n x\u00e1c nh\u1ea5t theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o nh\u00e2n l\u1ef1c: T\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp t\u1eadp hu\u1ea5n chuy\u00ean s\u00e2u v\u1ec1 c\u00e1ch l\u1eadp m\u1eabu bi\u1ec3u m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP cho \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n vi\u00ean. Ho\u1eb7c ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 Thu\u1ebf uy t\u00edn nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 c\u1ee5 th\u1ec3. Trong nh\u1eefng giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i ph\u1ee9c t\u1ea1p, c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-ke-toan-truong\/\"> thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 kinh nghi\u1ec7m d\u00e0y d\u1eb7n \u0111\u1ec3 tr\u1ef1c ti\u1ebfp ch\u1ec9 \u0111\u1ea1o v\u00e0 ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o theo \u0111\u00fang l\u1ed9 tr\u00ecnh ph\u00e1p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tra c\u1ee9u v\u0103n b\u1ea3n: Lu\u00f4n c\u1eadp nh\u1eadt c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP tr\u00ean c\u00e1c n\u1ec1n t\u1ea3ng tin c\u1eady nh\u01b0 LuatVietnam, Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt \u0111\u1ec3 n\u1eafm b\u1eaft c\u00e1c chi ti\u1ebft k\u1ef9 thu\u1eadt nh\u1ecf nh\u1ea5t.<\/span><\/li>\n<\/ul>\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;\">Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng c\u1ed1t l\u00f5i \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t ch\u00ednh ph\u1ee7 s\u1ed1 minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3. Vi\u1ec7c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP \u0111\u00e1nh d\u1ea5u s\u1ef1 tr\u01b0\u1edfng th\u00e0nh trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh qu\u1ed1c gia, gi\u00fap t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c v\u00e0 ph\u1ee5c v\u1ee5 t\u1ed1t h\u01a1n cho m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i. \u0110\u1ed1i v\u1edbi m\u1ed7i doanh nghi\u1ec7p, vi\u1ec7c th\u1ef1c thi nghi\u00eam t\u00fac c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u00e0i s\u1ea3n, n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n, xin vui l\u00f2ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a>:<\/span><\/strong><\/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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_Nghi_dinh_1402026ND-CP\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP<\/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=\"Nghi_dinh_1402026ND-CP_co_ap_dung_cho_cac_tap_doan_kinh_te_nha_nuoc_khong\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP c\u00f3 \u00e1p d\u1ee5ng cho c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf nh\u00e0 n\u01b0\u1edbc 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, d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc th\u00f4ng qua ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP.                    <\/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=\"Mau_bao_cao_cua_Nghi_dinh_1402026ND-CP_co_khac_biet_nhieu_so_voi_truoc_day_khong\"><\/span>M\u1eabu b\u00e1o c\u00e1o c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP c\u00f3 kh\u00e1c bi\u1ec7t nhi\u1ec1u so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y 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 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 v\u1ec1 c\u00e1ch ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n v\u00e0 doanh thu \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng m\u1edbi. C\u00e1c \u0111\u01a1n v\u1ecb c\u1ea7n s\u1eed d\u1ee5ng \u0111\u00fang bi\u1ec3u m\u1eabu ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP.                    <\/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=\"Lam_the_nao_de_tranh_bi_tam_dung_chi_ngan_sach\"><\/span>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 tr\u00e1nh b\u1ecb t\u1ea1m d\u1eebng chi ng\u00e2n s\u00e1ch?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1ch duy nh\u1ea5t l\u00e0 \u0111\u1ea3m b\u1ea3o g\u1eedi b\u00e1o c\u00e1o th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u00fang h\u1ea1n (tr\u01b0\u1edbc 05\/04 cho \u0111\u01a1n v\u1ecb c\u01a1 s\u1edf) v\u00e0 s\u1ed1 li\u1ec7u ph\u1ea3i kh\u1edbp \u0111\u00fang v\u1edbi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc theo Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP.                    <\/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\": \"Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP c\u00f3 \u00e1p d\u1ee5ng cho c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf nh\u00e0 n\u01b0\u1edbc kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc th\u00f4ng qua ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"M\u1eabu b\u00e1o c\u00e1o c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP c\u00f3 kh\u00e1c bi\u1ec7t nhi\u1ec1u so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 v\u1ec1 c\u00e1ch ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n v\u00e0 doanh thu \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng m\u1edbi. 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