{"id":8353,"date":"2026-04-28T13:53:23","date_gmt":"2026-04-28T06:53:23","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8353"},"modified":"2026-04-29T16:27:57","modified_gmt":"2026-04-29T09:27:57","slug":"doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/","title":{"rendered":"T\u1eeb k\u1ef3 quy\u1ebft to\u00e1n 2026, doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, c\u00e2u h\u1ecfi doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng tr\u1edf th\u00e0nh m\u1ed1i quan t\u00e2m l\u1edbn c\u1ee7a nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng, gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh v\u00e0 ch\u1ee7 doanh nghi\u1ec7p. N\u1ebfu tr\u01b0\u1edbc \u0111\u00e2y vi\u1ec7c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c xem l\u00e0 gi\u1ea3i ph\u00e1p \u201cch\u1eefa ch\u00e1y\u201d \u0111\u1ec3 k\u1ecbp h\u1ea1n quy\u1ebft to\u00e1n, th\u00ec nay quy \u0111\u1ecbnh m\u1edbi \u0111\u00e3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi s\u1ef1 ban h\u00e0nh c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> b\u1edfi B\u1ed9 T\u00e0i ch\u00ednh ng\u00e0y 27\/10\/2025, nguy\u00ean t\u1eafc l\u00e0m \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u tuy\u1ec7t \u0111\u1ed1i tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a t\u00ecnh tr\u1ea1ng n\u1ed9p tr\u01b0\u1edbc r\u1ed3i b\u1eaft \u0111\u1ea7u s\u1eeda sau nh\u01b0 c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 li\u1ec7u doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng, nh\u1eefng thay \u0111\u1ed5i ph\u00e1p l\u00fd quan tr\u1ecdng v\u00e0 c\u00e1ch chu\u1ea9n b\u1ecb \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro x\u1eed ph\u1ea1t trong k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2026.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Fc85QLlv4ygyVeedzveP7jPGRWdzDlKe\/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\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Boi_canh_Thong_tu_992025TT-BTC\" >B\u1ed1i c\u1ea3nh Th\u00f4ng t\u01b0 99\/2025\/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\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Doi_tuong_ap_dung_va_thoi_diem_hieu_luc\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c<\/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\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Vay_doanh_nghiep_con_duoc_nop_tam_bao_cao_tai_chinh_khong\" >V\u1eady doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#So_sanh_quy_dinh_truoc_va_tu_sau_nam_tai_chinh_2026\" >So s\u00e1nh quy \u0111\u1ecbnh tr\u01b0\u1edbc v\u00e0 t\u1eeb sau n\u0103m t\u00e0i ch\u00ednh 2026\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Giai_doan_truoc_nam_2026_Van_ton_tai_thoi_quen_nop_tam\" >Giai \u0111o\u1ea1n tr\u01b0\u1edbc n\u0103m 2026: V\u1eabn t\u1ed3n t\u1ea1i th\u00f3i quen n\u1ed9p t\u1ea1m<\/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\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Tu_nam_2026_Phai_hoan_thien_so_lieu_truoc_khi_nop\" >T\u1eeb n\u0103m 2026: Ph\u1ea3i ho\u00e0n thi\u1ec7n s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi n\u1ed9p\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Nhung_thay_doi_lon_trong_he_thong_ke_toan\" >Nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Dieu_chinh_he_thong_tai_khoan_ke_toan\" >\u041a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430<\/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\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Chung_tu_dien_tu_va_chu_ky_so_duoc_phap_ly_hoa_manh_me\" >Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1eef k\u00fd s\u1ed1 \u0111\u01b0\u1ee3c ph\u00e1p l\u00fd h\u00f3a m\u1ea1nh m\u1ebd\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Thay_doi_trong_viec_lap_va_trinh_bay_bao_cao_tai_chinh\" >Thay \u0111\u1ed5i trong vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Ban_thuyet_minh_bao_cao_tai_chinh_chi_tiet_hon\" >B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chi ti\u1ebft h\u01a1n\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Bao_cao_luu_chuyen_tien_te_duoc_kiem_soat_sau_hon\" >B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t s\u00e2u h\u01a1n<\/a><\/li><\/ul><\/li><\/ul><\/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\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Doanh_nghiep_can_lam_gi_de_thich_ung\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 th\u00edch \u1ee9ng?<\/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\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Ra_soat_phan_mem_ke_toan\" >R\u00e0 so\u00e1t ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Dao_tao_doi_ngu_ke_toan\" >\u0110\u00e0o t\u1ea1o \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Kiem_tra_lai_quy_trinh_noi_bo\" >Ki\u1ec3m tra l\u1ea1i quy tr\u00ecnh n\u1ed9i b\u1ed9\u00a0<\/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\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#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-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#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-19\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Hoi_dap_ve_viec_doanh_nghiep_con_duoc_nop_tam_bao_cao_tai_chinh_khong\" >H\u1ecfi \u0111\u00e1p v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Neu_da_nop_bao_cao_tai_chinh_nhung_phat_hien_sai_sot_thi_xu_ly_the_nao\" >N\u1ebfu \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0ng ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Doanh_nghiep_nho_co_bat_buoc_ap_dung_quy_dinh_nay_khong\" >Doanh nghi\u1ec7p nh\u1ecf c\u00f3 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Nop_sai_bao_cao_tai_chinh_co_bi_xu_phat_khong\" >N\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Doanh_nghiep_nen_chuan_bi_gi_de_tranh_rui_ro_khi_khong_con_duoc_nop_tam\" >Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ru\/doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong\/#Co_nen_thue_dich_vu_ke_toan_khi_chuyen_sang_quy_dinh_moi_khong\" >C\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi chuy\u1ec3n sang quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_Thong_tu_992025TT-BTC\"><\/span><b>B\u1ed1i c\u1ea3nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00e2u h\u1ecfi doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng, tr\u01b0\u1edbc ti\u00ean c\u1ea7n hi\u1ec3u b\u1ed1i c\u1ea3nh ra \u0111\u1eddi c\u1ee7a Th\u00f4ng t\u01b0 99.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t v\u0103n b\u1ea3n thay th\u1ebf quy \u0111\u1ecbnh c\u0169 m\u00e0 l\u00e0 b\u01b0\u1edbc ho\u00e0n thi\u1ec7n l\u1edbn trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p. M\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n ch\u00ednh g\u1ed3m:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i c\u1ee7a c\u00e1c lu\u1eadt li\u00ean quan nh\u01b0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt Ch\u1ee9ng kho\u00e1n s\u1eeda \u0111\u1ed5i n\u0103m 2024 \u0111\u00f2i h\u1ecfi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00fac \u0111\u1ea9y chuy\u1ec3n \u0111\u1ed5i s\u1ed1 to\u00e0n di\u1ec7n trong k\u1ebf to\u00e1n, m\u1edf r\u1ed9ng \u00e1p d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1eef k\u00fd s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec7m c\u1eadn chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf nh\u01b0ng v\u1eabn ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 v\u1eadn h\u00e0nh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng, kh\u00f4ng c\u00f2n l\u00e0 chuy\u1ec7n nghi\u1ec7p v\u1ee5 nh\u1ecf m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_va_thoi_diem_hieu_luc\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8355\" aria-describedby=\"caption-attachment-8355\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8355\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-ap-dung-va-thoi-diem-hieu-luc-quy-dinh-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-ap-dung-va-thoi-diem-hieu-luc-quy-dinh-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-ap-dung-va-thoi-diem-hieu-luc-quy-dinh-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-ap-dung-va-thoi-diem-hieu-luc-quy-dinh-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-ap-dung-va-thoi-diem-hieu-luc-quy-dinh-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-ap-dung-va-thoi-diem-hieu-luc-quy-dinh-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8355\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng cho:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u00f4ng ty, t\u1eadp \u0111o\u00e0n kinh t\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c b\u1eaft \u0111\u1ea7u t\u1eeb ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n ng\u00e0y 01\/01\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, khi \u0111\u1eb7t c\u00e2u h\u1ecfi doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng, c\u00e2u tr\u1ea3 l\u1eddi c\u1ea7n c\u0103n c\u1ee9 theo nguy\u00ean t\u1eafc m\u1edbi ho\u00e0n to\u00e0n kh\u00e1c so v\u1edbi giai \u0111o\u1ea1n tr\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_doanh_nghiep_con_duoc_nop_tam_bao_cao_tai_chinh_khong\"><\/span><b>V\u1eady doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1m theo c\u00e1ch hi\u1ec3u tr\u01b0\u1edbc \u0111\u00e2y \u0111\u1ec3 gi\u1eef h\u1ea1n r\u1ed3i ti\u1ebfn h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i sau.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC y\u00eau c\u1ea7u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ch\u1ea5p nh\u1eadn m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u ph\u1ea3i ho\u00e0n ch\u1ec9nh, \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ea7y \u0111\u1ee7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f2n c\u01a1 ch\u1ebf s\u1eeda l\u1ed7i theo ki\u1ec3u n\u1ed9p t\u1ea1m r\u1ed3i thay th\u1ebf b\u1ea3n ch\u00ednh th\u1ee9c<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y l\u00e0m r\u00f5 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng, \u0111\u00e3 c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi r\u1ea5t r\u00f5 r\u00e0ng l\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u00fang ngay t\u1eeb l\u1ea7n \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_quy_dinh_truoc_va_tu_sau_nam_tai_chinh_2026\"><\/span><b>So s\u00e1nh quy \u0111\u1ecbnh tr\u01b0\u1edbc v\u00e0 t\u1eeb sau n\u0103m t\u00e0i ch\u00ednh 2026\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u s\u00e2u h\u01a1n vi\u1ec7c doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng, b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap l\u00e0m r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh quy \u0111\u1ecbnh n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u01b0\u1edbc v\u00e0 sau Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u041a\u0440\u0438\u0442\u0435\u0440\u0438\u0438<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc n\u0103m 2025<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0421 2026 \u0433\u043e\u0434\u0430<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c n\u1ed9p b\u00e1o c\u00e1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 n\u1ed9p b\u1ea3n t\u1ea1m \u0111\u1ec3 k\u1ecbp th\u1eddi h\u1ea1n\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ch\u1ea5p nh\u1eadn b\u1ea3n ch\u00ednh th\u1ee9c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng s\u1eeda \u0111\u1ed5i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh v\u00e0 n\u1ed9p l\u1ea1i sau<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ea5p nh\u1eadn s\u1eeda l\u1ed7i ki\u1ec3u t\u1ea1m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 ki\u1ec3m so\u00e1t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu b\u1ed5 sung sau<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3i ki\u1ec3m so\u00e1t, \u0111\u1ed1i chi\u1ebfu chu\u1ea9n 100% tr\u01b0\u1edbc khi n\u1ed9p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">R\u1ee7i ro ph\u00e1p l\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t th\u1ea5p n\u1ebfu b\u1ed5 sung \u0111\u00fang h\u1ea1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">R\u1ee7i ro x\u1eed ph\u1ea1t cao v\u1ec1 t\u00ednh trung th\u1ef1c s\u1ed1 li\u1ec7u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua b\u1ea3ng tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y vi\u1ec7c doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng, kh\u00f4ng c\u00f2n l\u00e0 v\u1ea5n \u0111\u1ec1 tranh lu\u1eadn m\u00e0 l\u00e0 thay \u0111\u1ed5i b\u1eaft bu\u1ed9c v\u1ec1 t\u01b0 duy k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_doan_truoc_nam_2026_Van_ton_tai_thoi_quen_nop_tam\"><\/span><b>Giai \u0111o\u1ea1n tr\u01b0\u1edbc n\u0103m 2026: V\u1eabn t\u1ed3n t\u1ea1i th\u00f3i quen n\u1ed9p t\u1ea1m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong nhi\u1ec1u n\u0103m tr\u01b0\u1edbc \u0111\u00e2y, kh\u00f4ng \u00edt doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1m \u0111\u1ec3 tr\u00e1nh tr\u1ec5 h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau \u0111\u00f3, khi ho\u00e0n thi\u1ec7n ch\u1ee9ng t\u1eeb ho\u1eb7c \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u xong, \u0111\u01a1n v\u1ecb m\u1edbi n\u1ed9p l\u1ea1i b\u1ea3n ch\u00ednh th\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh c\u01a1 ch\u1ebf n\u00e0y khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p ch\u1ee7 quan trong vi\u1ec7c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra c\u00f4ng n\u1ee3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u00e0ng t\u1ed3n kho<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu ng\u00e2n h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd ch\u00eanh l\u1ec7ch thu\u1ebf v\u00e0 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 v\u1ec1 doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng, n\u1ebfu c\u00e1c doanh nghi\u1ec7p kh\u00f4ng k\u1ecbp th\u1eddi c\u1eadp nh\u1eadt m\u00e0 v\u1eabn \u00e1p d\u1ee5ng t\u01b0 duy c\u0169 tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 r\u1ea5t c\u00f3 th\u1ec3 d\u1ec5 g\u1eb7p r\u1ee7i ro cao cho k\u1ef3 quy\u1ebft to\u00e1n n\u0103m t\u00e0i ch\u00ednh 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_nam_2026_Phai_hoan_thien_so_lieu_truoc_khi_nop\"><\/span><b>T\u1eeb n\u0103m 2026: Ph\u1ea3i ho\u00e0n thi\u1ec7n s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi n\u1ed9p<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb khi Th\u00f4ng t\u01b0 99 c\u00f3 hi\u1ec7u l\u1ef1c, nguy\u00ean t\u1eafc \u0111\u00e3 thay \u0111\u1ed5i ho\u00e0n to\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi n\u1ed9p b\u00e1o c\u00e1o, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n t\u1ea5t ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd sai l\u1ec7ch s\u1ed1 li\u1ec7u<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn ch\u00ednh x\u00e1c c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026 doanh nghi\u1ec7p s\u1ebd kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u1ebfu kh\u00f4ng k\u1ecbp c\u1eadp nh\u1eadt v\u00e0 thay \u0111\u1ed5i t\u01b0 duy k\u1ebf to\u00e1n. H\u1ec7 l\u1ee5y t\u1eeb sai s\u00f3t c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro thanh tra thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea2nh h\u01b0\u1edfng uy t\u00edn t\u00edn d\u1ee5ng doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_lon_trong_he_thong_ke_toan\"><\/span><b>Nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8356\" aria-describedby=\"caption-attachment-8356\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8356\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-thay-doi-lon-trong-he-thong-ke-toan-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong.jpg\" alt=\"Nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u1ec1 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-thay-doi-lon-trong-he-thong-ke-toan-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-thay-doi-lon-trong-he-thong-ke-toan-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-thay-doi-lon-trong-he-thong-ke-toan-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-thay-doi-lon-trong-he-thong-ke-toan-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-thay-doi-lon-trong-he-thong-ke-toan-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8356\" class=\"wp-caption-text\">Nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u1ec1 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 li\u00ean quan \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng, Th\u00f4ng t\u01b0 99 c\u00f2n thay \u0111\u1ed5i m\u1ea1nh v\u1ec1 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_he_thong_tai_khoan_ke_toan\"><\/span><b>\u041a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo h\u01b0\u1edbng linh ho\u1ea1t h\u01a1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn t\u00e0i s\u1ea3n s\u1ed1 v\u00e0 t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 m\u1edbi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd c\u00e1c t\u00e0i kho\u1ea3n l\u1ed7i th\u1eddi kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch thay v\u00ec ch\u1ec9 ph\u1ee5c v\u1ee5 h\u00ecnh th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1.\u00a0<\/span><\/p>\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\/bang-dinh-khoan-ke-toan\/\">B\u1ea3ng \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n m\u1edbi nh\u1ea5t theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chung_tu_dien_tu_va_chu_ky_so_duoc_phap_ly_hoa_manh_me\"><\/span><b>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1eef k\u00fd s\u1ed1 \u0111\u01b0\u1ee3c ph\u00e1p l\u00fd h\u00f3a m\u1ea1nh m\u1ebd<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m thay \u0111\u1ed5i quan tr\u1ecdng kh\u00e1c l\u00e0 vi\u1ec7c c\u00f4ng nh\u1eadn r\u1ed9ng r\u00e3i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd s\u1ed1 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd \u0111\u1ea7y \u0111\u1ee7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c l\u01b0u song song b\u1ea3n gi\u1ea5y trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng truy xu\u1ea5t v\u00e0 b\u1ea3o m\u1eadt<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 chi ph\u00ed v\u1eadn h\u00e0nh, \u0111\u1ed3ng th\u1eddi t\u0103ng tr\u00e1ch nhi\u1ec7m ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_trong_viec_lap_va_trinh_bay_bao_cao_tai_chinh\"><\/span><b>Thay \u0111\u1ed5i trong vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_thuyet_minh_bao_cao_tai_chinh_chi_tiet_hon\"><\/span><b>B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chi ti\u1ebft h\u01a1n<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i b\u1ed5 sung th\u00f4ng tin m\u00f4 t\u1ea3 chi ti\u1ebft h\u01a1n v\u1ec1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t c\u00e1c kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u1ebfn \u0111\u1ed9ng t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin h\u1ed7 tr\u1ee3 nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u00e1nh gi\u00e1 r\u1ee7i ro.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/bang-can-doi-ke-toan-theo-thong-tu-99\/\">H\u01b0\u1edbng d\u1eabn, c\u1eadp nh\u1eadt B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_luu_chuyen_tien_te_duoc_kiem_soat_sau_hon\"><\/span><b>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t s\u00e2u h\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh r\u00f5 ngu\u1ed3n ti\u1ec1n v\u00e0 d\u00f2ng ti\u1ec1n ph\u00e1t sinh. \u0110\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c kho\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua b\u00e1n c\u00f4ng ty con<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea7u t\u01b0 d\u00e0i h\u1ea1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh l\u00fd t\u00e0i s\u1ea3n l\u1edbn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y cho th\u1ea5y Th\u00f4ng t\u01b0 99 \u0111\u00f2i h\u1ecfi s\u1ef1 minh b\u1ea1ch, ch\u00ednh x\u00e1c trong t\u1eebng con s\u1ed1. M\u1ecdi t\u00e0i s\u1ea3n, d\u00f2ng ti\u1ec1n \u0111\u1ec1u \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t, h\u01b0\u1edbng t\u1edbi s\u1ef1 trung th\u1ef1c, th\u1ecb tr\u01b0\u1eddng c\u1ea1nh tranh minh b\u1ea1ch v\u00e0 s\u00f2ng ph\u1eb3ng. T\u1eeb \u0111\u00f3, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 nh\u00ecn v\u00e0o th\u1ef1c tr\u1ea1ng th\u1ef1c t\u1ebf \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 hay kh\u00f4ng, thay v\u00ec nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_thich_ung\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 th\u00edch \u1ee9ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8357\" aria-describedby=\"caption-attachment-8357\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8357\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-can-thich-ung-voi-thay-doi-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n th\u00edch \u1ee9ng v\u1edbi thay \u0111\u1ed5i v\u1ec1 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-can-thich-ung-voi-thay-doi-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-can-thich-ung-voi-thay-doi-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-can-thich-ung-voi-thay-doi-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-can-thich-ung-voi-thay-doi-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-can-thich-ung-voi-thay-doi-ve-van-de-doanh-nghiep-con-duoc-nop-tam-bao-cao-tai-chinh-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8357\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u1ea7n th\u00edch \u1ee9ng v\u1edbi thay \u0111\u1ed5i v\u1ec1 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng b\u1ecb \u0111\u1ed9ng trong n\u0103m 2026, doanh nghi\u1ec7p n\u00ean tri\u1ec3n khai s\u1edbm c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_phan_mem_ke_toan\"><\/span><b>R\u00e0 so\u00e1t ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng \u0111ang s\u1eed d\u1ee5ng t\u01b0\u01a1ng th\u00edch v\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu bi\u1ec3u m\u1edbi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1eadp nh\u1eadt<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng xu\u1ea5t b\u00e1o c\u00e1o \u0111\u00fang chu\u1ea9n m\u1edbi.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dao_tao_doi_ngu_ke_toan\"><\/span><b>\u0110\u00e0o t\u1ea1o \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n vi\u00ean c\u1ea7n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt s\u1edbm v\u1ec1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u tr\u01b0\u1edbc khi n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ed9i ng\u0169 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ee7 m\u1ea1nh, 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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn, chuy\u00ean m\u00f4n v\u00e0 c\u00f3 kinh nghi\u1ec7m s\u1ebd gi\u00fap chu\u1ea9n h\u00f3a s\u1ed5 s\u00e1ch, ki\u1ec3m tra s\u1ed1 li\u1ec7u v\u00e0 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u theo quy \u0111\u1ecbnh m\u1edbi. \u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p SME, c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111ang c\u1ea7n x\u1eed l\u00fd l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc \u0111\u00f3.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_lai_quy_trinh_noi_bo\"><\/span><b>Ki\u1ec3m tra l\u1ea1i quy tr\u00ecnh n\u1ed9i b\u1ed9\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi c\u00e1c thay \u0111\u1ed5i trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 r\u1ea5t l\u1edbn, \u0111\u00f2i h\u1ecfi s\u1ef1 gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 li\u1ec7u<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c <\/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\u0169ng l\u00e0 l\u1ef1a ch\u1ecdn chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro ph\u00e1p l\u00fd, gi\u00e1m s\u00e1t ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC trong k\u1ef3 quy\u1ebft to\u00e1n 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ngay t\u1eeb b\u00e2y gi\u1edd kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh minh b\u1ea1ch, v\u1eefng ch\u1eafc cho s\u1ef1 ph\u00e1t tri\u1ec3n d\u00e0i h\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c ngay t\u1eeb l\u1ea7n \u0111\u1ea7u ti\u00ean, kh\u00f4ng c\u00f2n c\u01a1 ch\u1ebf \u201cn\u1ed9p t\u1ea1m r\u1ed3i s\u1eeda sau\u201d nh\u01b0 tr\u01b0\u1edbc. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i thay \u0111\u1ed5i to\u00e0n di\u1ec7n t\u1eeb t\u01b0 duy qu\u1ea3n tr\u1ecb, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u1ebfn quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong s\u1ed1 li\u1ec7u c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro l\u1edbn v\u1ec1 thu\u1ebf, ki\u1ec3m to\u00e1n v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\"><strong>Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Networ<\/strong><\/a><\/span><span style=\"font-weight: 400;\"><span style=\"color: #0000ff;\"><strong>k<\/strong><\/span> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u00e0 h\u1ed7 tr\u1ee3 chi ti\u1ebft!<\/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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoi_dap_ve_viec_doanh_nghiep_con_duoc_nop_tam_bao_cao_tai_chinh_khong\"><\/span><b>H\u1ecfi \u0111\u00e1p v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng<\/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=\"Neu_da_nop_bao_cao_tai_chinh_nhung_phat_hien_sai_sot_thi_xu_ly_the_nao\"><\/span>N\u1ebfu \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0ng ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t nguy\u00ean nh\u00e2n sai s\u00f3t v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo \u0111\u00fang quy \u0111\u1ecbnh k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 quy tr\u00ecnh gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd. Tuy nhi\u00ean, vi\u1ec7c s\u1eeda \u0111\u1ed5i kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 n\u1ed9p l\u1ea1i b\u1ea3n t\u1ea1m nh\u01b0 tr\u01b0\u1edbc m\u00e0 ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng, h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a s\u1ed1 li\u1ec7u.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_bat_buoc_ap_dung_quy_dinh_nay_khong\"><\/span>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y 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. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. V\u00ec v\u1eady, d\u00f9 quy m\u00f4 nh\u1ecf, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p l\u1ea7n \u0111\u1ea7u l\u00e0 b\u1ea3n ch\u00ednh th\u1ee9c v\u00e0 ch\u00ednh x\u00e1c.                    <\/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=\"Nop_sai_bao_cao_tai_chinh_co_bi_xu_phat_khong\"><\/span>N\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t 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. N\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai l\u1ec7ch s\u1ed1 li\u1ec7u tr\u1ecdng y\u1ebfu, kh\u00f4ng ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh ho\u1eb7c vi ph\u1ea1m th\u1eddi h\u1ea1n k\u00ea khai, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, truy thu thu\u1ebf, thanh tra chuy\u00ean s\u00e2u v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn t\u00edn d\u1ee5ng. Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u00f2n li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_chuan_bi_gi_de_tranh_rui_ro_khi_khong_con_duoc_nop_tam\"><\/span>Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, ki\u1ec3m tra ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 c\u1eadp nh\u1eadt quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i ho\u1eb7c thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng d\u1ecbch v\u1ee5 c\u0169ng l\u00e0 gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t.                     <\/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=\"Co_nen_thue_dich_vu_ke_toan_khi_chuyen_sang_quy_dinh_moi_khong\"><\/span>C\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi chuy\u1ec3n sang quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tR\u1ea5t n\u00ean, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p SME ho\u1eb7c \u0111\u01a1n v\u1ecb ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ee7 m\u1ea1nh. D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p gi\u00fap chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb, ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u v\u00e0 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi, tr\u00e1nh t\u00ecnh tr\u1ea1ng n\u1ed9p sai d\u1eabn \u0111\u1ebfn x\u1eed ph\u1ea1t ho\u1eb7c ph\u00e1t sinh r\u1ee7i ro thu\u1ebf sau n\u00e0y.                    <\/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\": \"N\u1ebfu \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0ng ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t nguy\u00ean nh\u00e2n sai s\u00f3t v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo \u0111\u00fang quy \u0111\u1ecbnh k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 quy tr\u00ecnh gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd. Tuy nhi\u00ean, vi\u1ec7c s\u1eeda \u0111\u1ed5i kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 n\u1ed9p l\u1ea1i b\u1ea3n t\u1ea1m nh\u01b0 tr\u01b0\u1edbc m\u00e0 ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng, h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a s\u1ed1 li\u1ec7u.\"\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\": \"Doanh nghi\u1ec7p nh\u1ecf c\u00f3 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y 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. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. V\u00ec v\u1eady, d\u00f9 quy m\u00f4 nh\u1ecf, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p l\u1ea7n \u0111\u1ea7u l\u00e0 b\u1ea3n ch\u00ednh th\u1ee9c v\u00e0 ch\u00ednh x\u00e1c.\"\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\": \"N\u1ed9p sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t 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. N\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai l\u1ec7ch s\u1ed1 li\u1ec7u tr\u1ecdng y\u1ebfu, kh\u00f4ng ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh ho\u1eb7c vi ph\u1ea1m th\u1eddi h\u1ea1n k\u00ea khai, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, truy thu thu\u1ebf, thanh tra chuy\u00ean s\u00e2u v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn t\u00edn d\u1ee5ng. Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u00f2n li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng.\"\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\": \"Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1m? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, ki\u1ec3m tra ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 c\u1eadp nh\u1eadt quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i ho\u1eb7c thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng d\u1ecbch v\u1ee5 c\u0169ng l\u00e0 gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t.\"\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\": \"C\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi chuy\u1ec3n sang quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"R\u1ea5t n\u00ean, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p SME ho\u1eb7c \u0111\u01a1n v\u1ecb ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ee7 m\u1ea1nh. 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