{"id":8643,"date":"2026-05-25T11:24:34","date_gmt":"2026-05-25T04:24:34","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8643"},"modified":"2026-05-25T11:35:11","modified_gmt":"2026-05-25T04:35:11","slug":"ty-gia-tinh-thue-nha-thau-theo-thong-tu-99","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/","title":{"rendered":"\u6839\u636e\u7b2c99\u53f7\u901a\u77e5\uff0c\u786e\u5b9a\u627f\u5305\u5546\u7a0e\u8ba1\u7b97\u6c47\u7387\u7684\u8bf4\u660e\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong xu th\u1ebf h\u1ed9i nh\u1eadp kinh t\u1ebf to\u00e0n c\u1ea7u, c\u00e1c giao d\u1ecbch kinh t\u1ebf xuy\u00ean bi\u00ean gi\u1edbi gi\u1eefa doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT &#8211; Foreign Contractor Tax) ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn. M\u1ed9t trong nh\u1eefng kh\u00e2u ph\u1ee9c t\u1ea1p v\u00e0 d\u1ec5 ph\u00e1t sinh sai s\u00f3t nh\u1ea5t trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 \u0111\u1ec3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, thay th\u1ebf ho\u00e0n to\u00e0n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. S\u1ef1 chuy\u1ec3n giao ch\u00ednh s\u00e1ch n\u00e0y mang l\u1ea1i nhi\u1ec1u thay \u0111\u1ed5i c\u0103n b\u1ea3n trong vi\u1ec7c ghi nh\u1eadn t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd c\u1eadp nh\u1eadt chi ti\u1ebft h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 tr\u01b0\u1edbc v\u00e0 sau m\u1ed1c th\u1eddi gian l\u1ecbch s\u1eed n\u00e0y.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Tong_quan_ve_su_thay_doi_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99\" >T\u1ed5ng quan v\u1ec1 s\u1ef1 thay \u0111\u1ed5i t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Pham_vi_dieu_chinh_va_doi_tuong_ap_dung\" >Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Tai_sao_doanh_nghiep_can_cap_nhat_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99_ngay_luc_nay\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 ngay l\u00fac n\u00e0y?<\/a><\/li><\/ul><\/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\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Huong_dan_xac_dinh_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99\" >H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Nguyen_tac_xac_dinh_ty_gia_giao_dich_thuc_te_theo_quy_dinh_cu\" >Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo quy \u0111\u1ecbnh c\u0169<\/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\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Ngan_hang_thuong_mai_duoc_lua_chon_lam_co_so_quy_doi_ngoai_te\" >Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0m c\u01a1 s\u1edf quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7<\/a><\/li><\/ul><\/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\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Cach_ap_dung_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99\" >C\u00e1ch \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Diem_moi_ve_ty_gia_ke_toan_theo_Thong_tu_992025TT-BTC\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/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\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Ban_chat_phap_ly_cua_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99\" >B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Bang_doi_chieu_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99_truoc_va_sau_01012026\" >B\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 tr\u01b0\u1edbc v\u00e0 sau 01\/01\/2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Bang_so_sanh_doi_chieu_cac_tieu_chi_thuc_te\" >B\u1ea3ng so s\u00e1nh \u0111\u1ed1i chi\u1ebfu c\u00e1c ti\u00eau ch\u00ed th\u1ef1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Vi_du_thuc_te_minh_hoa_cach_tinh_thue_nha_thau\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf minh h\u1ecda c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Buoc_1_Tinh_toan_cho_muc_dich_ke_khai_thue_nha_thau\" >B\u01b0\u1edbc 1: T\u00ednh to\u00e1n cho m\u1ee5c \u0111\u00edch k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Buoc_2_Hach_toan_ke_toan_theo_Thong_tu_992025TT-BTC\" >B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/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-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Nhung_luu_y_quan_trong_ve_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99_de_tranh_bi_xu_phat\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t<\/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\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Rui_ro_sai_sot_ty_gia_va_che_tai_xu_phat_hanh_chinh_thue\" >R\u1ee7i ro sai s\u00f3t t\u1ef7 gi\u00e1 v\u00e0 ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh thu\u1ebf<\/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\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Khuyen_nghi_giai_phap_quan_tri_rui_ro\" >Khuy\u1ebfn ngh\u1ecb gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Giai_dap_thac_mac_ve_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Cong_ty_toi_dang_ap_dung_Thong_tu_99_de_ghi_so_ke_toan_bang_ty_gia_trung_binh_Vay_co_duoc_dung_ty_gia_nay_de_nop_thue_nha_thau_khong\" >C\u00f4ng ty t\u00f4i \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng t\u1ef7 gi\u00e1 trung b\u00ecnh. V\u1eady c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng t\u1ef7 gi\u00e1 n\u00e0y \u0111\u1ec3 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Khoan_chenh_lech_ty_gia_phat_sinh_giua_hach_toan_so_sach_ty_gia_trung_binh_va_tinh_thue_thuc_te_se_duoc_xu_ly_nhu_the_nao\" >Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh gi\u1eefa h\u1ea1ch to\u00e1n s\u1ed5 s\u00e1ch (t\u1ef7 gi\u00e1 trung b\u00ecnh) v\u00e0 t\u00ednh thu\u1ebf th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 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\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Doi_voi_cac_khoan_tam_ung_bang_ngoai_te_cho_nha_thau_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99_duoc_xac_dinh_vao_thoi_diem_nao\" >\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng b\u1eb1ng ngo\u1ea1i t\u1ec7 cho nh\u00e0 th\u1ea7u, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/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\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Neu_nha_thau_nuoc_ngoai_co_mo_tai_khoan_ngoai_te_tai_mot_ngan_hang_thuong_mai_o_Viet_Nam_thi_ty_gia_quy_doi_tinh_thue_ap_dung_la_loai_nao\" >N\u1ebfu nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 m\u1edf t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 t\u1ea1i m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u1edf Vi\u1ec7t Nam th\u00ec t\u1ef7 gi\u00e1 quy \u0111\u1ed5i t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng l\u00e0 lo\u1ea1i n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Ket_luan_ve_viec_ap_dung_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99\" >K\u1ebft lu\u1eadn v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-tinh-thue-nha-thau-theo-thong-tu-99\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_su_thay_doi_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99\"><\/span><b>T\u1ed5ng quan v\u1ec1 s\u1ef1 thay \u0111\u1ed5i t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8645\" aria-describedby=\"caption-attachment-8645\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8645\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8645\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea5t k\u1ef3 m\u1ed9t s\u1ef1 chuy\u1ec3n d\u1ecbch l\u1edbn n\u00e0o trong h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u0169ng \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i trang b\u1ecb m\u1ed9t l\u0103ng k\u00ednh to\u00e0n di\u1ec7n tr\u01b0\u1edbc khi b\u1eaft tay v\u00e0o tri\u1ec3n khai th\u1ef1c t\u1ebf. Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i t\u1eeb ch\u1ebf \u0111\u1ed9 c\u0169 sang Th\u00f4ng t\u01b0 m\u1edbi t\u1eeb n\u0103m 2026 kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 c\u00e2u chuy\u1ec7n thay \u0111\u1ed5i t\u00e0i kho\u1ea3n ghi s\u1ed5, m\u00e0 n\u00f3 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 c\u1ee7a c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi. \u0110\u1ec3 gi\u00fap b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro, ph\u1ea7n n\u00e0y s\u1ebd ph\u00e1c th\u1ea3o b\u1ee9c tranh t\u1ed5ng quan v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp c\u0169ng nh\u01b0 l\u00fd do v\u00ec sao vi\u1ec7c c\u1eadp nh\u1eadt t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 l\u1ea1i tr\u1edf th\u00e0nh nhi\u1ec7m v\u1ee5 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p \u1edf th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh_va_doi_tuong_ap_dung\"><\/span><b>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam ph\u00e1t sinh giao d\u1ecbch mua d\u1ecbch v\u1ee5 ho\u1eb7c h\u00e0ng h\u00f3a g\u1eafn li\u1ec1n v\u1edbi d\u1ecbch v\u1ee5 t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Doanh nghi\u1ec7p Vi\u1ec7t Nam, doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u thay cho \u0111\u1ed1i t\u00e1c ngo\u1ea1i qu\u1ed1c. N\u1ebfu h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u00fd k\u1ebft v\u00e0 thanh to\u00e1n b\u1eb1ng c\u00e1c \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 nh\u01b0 USD, EUR, JPY,&#8230; k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i quy \u0111\u1ed5i gi\u00e1 tr\u1ecb giao d\u1ecbch sang \u0110\u1ed3ng Vi\u1ec7t Nam (VND).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch FCT t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp bao g\u1ed3m c\u00e1c k\u1ebf to\u00e1n thu\u1ebf, ki\u1ec3m to\u00e1n vi\u00ean, c\u00e1c gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh (CFO) ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00ea duy\u1ec7t t\u1edd khai thu\u1ebf v\u00e0 \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a c\u00e1c doanh nghi\u1ec7p FDI c\u0169ng nh\u01b0 doanh nghi\u1ec7p trong n\u01b0\u1edbc s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 xuy\u00ean bi\u00ean gi\u1edbi.<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thong-tu-99-quy-dinh-ty-gia-tinh-thue-nha-thau\/\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 thu\u1ebf nh\u00e0 th\u1ea7u.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_cap_nhat_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99_ngay_luc_nay\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 ngay l\u00fac n\u00e0y?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 chuy\u1ec3n \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 200\/2014\/TT-BTC sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC t\u1eeb ng\u00e0y 01\/01\/2026 mang t\u00ednh ch\u1ea5t h\u1ec7 th\u1ed1ng \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n Vi\u1ec7t Nam. Vi\u1ec7c kh\u00f4ng n\u1eafm r\u00f5 s\u1ef1 giao thoa gi\u1eefa ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n m\u1edbi v\u00e0 ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh s\u1ebd d\u1eabn \u0111\u1ebfn r\u1ee7i ro ch\u00eanh l\u1ec7ch trong h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan Thu\u1ebf khi ti\u1ebfn h\u00e0nh thanh ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf giai \u0111o\u1ea1n 2026 s\u1ebd \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng c\u00e1ch th\u1ee9c doanh nghi\u1ec7p x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 ngu\u1ed3n th\u00f4ng tin t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng. Hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed tu\u00e2n th\u1ee7, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p v\u00e0 lo\u1ea1i b\u1ecf nguy c\u01a1 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf do \u00e1p d\u1ee5ng sai t\u1ef7 gi\u00e1 quy \u0111\u1ed5i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_xac_dinh_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99\"><\/span><b>H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8647\" aria-describedby=\"caption-attachment-8647\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8647\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xac-dinh-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xac-dinh-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xac-dinh-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xac-dinh-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xac-dinh-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-xac-dinh-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8647\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 t\u00ednh k\u1ebf th\u1eeba v\u00e0 nh\u1eefng \u0111i\u1ec3m thay \u0111\u1ed5i c\u1ed1t l\u00f5i t\u1eeb n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n nh\u00ecn l\u1ea1i c\u00e1ch th\u1ee9c x\u1eed l\u00fd t\u1ef7 gi\u00e1 quy \u0111\u1ed5i t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u. \u0110\u00e2y l\u00e0 h\u1ec7 quy chi\u1ebfu quan tr\u1ecdng gi\u00fap k\u1ebf to\u00e1n \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xac_dinh_ty_gia_giao_dich_thuc_te_theo_quy_dinh_cu\"><\/span><b>Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo quy \u0111\u1ecbnh c\u0169<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Khi ph\u00e1t sinh thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i doanh thu ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n ngay: \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 mua chuy\u1ec3n kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n th\u1ef1c hi\u1ec7n thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u01b0\u1edbc khi thanh to\u00e1n: Doanh thu t\u00ednh thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n th\u1ef1c t\u1ebf (\u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net quy \u0111\u1ed5i Gross).<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/cach-tinh-thue-nha-thau-nuoc-ngoai\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ngan_hang_thuong_mai_duoc_lua_chon_lam_co_so_quy_doi_ngoai_te\"><\/span><b>Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0m c\u01a1 s\u1edf quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1ea5y \u0111\u00fang t\u1ef7 gi\u00e1 c\u00f4ng b\u1ed1 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i m\u00ecnh th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch tr\u00edch t\u00e0i kho\u1ea3n chuy\u1ec3n ti\u1ec1n \u0111i. Vi\u1ec7c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng trung gian kh\u00e1c ho\u1eb7c t\u1ef7 gi\u00e1 trung t\u00e2m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u trong giai \u0111o\u1ea1n n\u00e0y \u0111\u01b0\u1ee3c xem l\u00e0 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 th\u01b0\u1eddng b\u1ecb c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch b\u1ea5t l\u1ee3i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_ap_dung_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99\"><\/span><b>C\u00e1ch \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u00e3 m\u1edf ra m\u1ed9t ch\u01b0\u01a1ng m\u1edbi cho c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u00e0i ch\u00ednh. Tuy nhi\u00ean, khi \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99, k\u1ebf to\u00e1n ph\u1ea3i c\u1ef1c k\u1ef3 nh\u1ea1y b\u00e9n \u0111\u1ec3 ph\u00e2n bi\u1ec7t gi\u1eefa t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 k\u00ea khai t\u00ednh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_ty_gia_ke_toan_theo_Thong_tu_992025TT-BTC\"><\/span><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng c\u1ea3i ti\u1ebfn mang t\u00ednh \u0111\u1ed9t ph\u00e1 c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c theo d\u00f5i t\u1ef7 gi\u00e1 h\u1eb1ng ng\u00e0y. 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;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 (t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n ho\u1eb7c t\u1ef7 gi\u00e1 c\u00f3 m\u1ee9c ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 bi\u00ean \u0111\u1ed9 quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc so v\u1edbi t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf) \u0111\u1ec3 ghi nh\u1eadn c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i n\u00e0y gi\u00fap gi\u1ea3m t\u1ea3i \u0111\u00e1ng k\u1ec3 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c nh\u1eadp li\u1ec7u t\u1ef7 gi\u00e1 chi ti\u1ebft cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_phap_ly_cua_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99\"><\/span><b>B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_8649\" aria-describedby=\"caption-attachment-8649\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8649\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ban-chat-phap-ly-cua-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99.jpg\" alt=\"B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ban-chat-phap-ly-cua-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ban-chat-phap-ly-cua-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ban-chat-phap-ly-cua-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ban-chat-phap-ly-cua-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ban-chat-phap-ly-cua-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8649\" class=\"wp-caption-text\">B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t c\u00e2u h\u1ecfi l\u1edbn \u0111\u01b0\u1ee3c \u0111\u1eb7t ra t\u1eeb \u0111\u1ea7u n\u0103m 2026: Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng t\u1ef7 gi\u00e1 trung b\u00ecnh ho\u1eb7c t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 c\u1ee7a Th\u00f4ng t\u01b0 99 \u0111\u1ec3 k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u hay kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 v\u00e0 nguy\u00ean t\u1eafc ph\u1ed1i h\u1ee3p gi\u1eefa Lu\u1eadt Thu\u1ebf v\u00e0 Lu\u1eadt K\u1ebf to\u00e1n, c\u00e2u tr\u1ea3 l\u1eddi t\u1eeb C\u1ee5c Thu\u1ebf l\u00e0 <\/span><b>KH\u00d4NG<\/b><span style=\"font-weight: 400;\">. B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng l\u00e0m r\u00f5:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cTh\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00e0nh vi k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ri\u00eang \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u00ea khai v\u00e0 t\u00ednh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf giao d\u1ecbch ngo\u1ea1i t\u1ec7 (bao g\u1ed3m c\u1ea3 thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i), doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n hi\u1ec7n h\u00e0nh.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, khi x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd nguy\u00ean t\u1eafc ph\u00e2n t\u00e1ch m\u1ee5c \u0111\u00edch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n (H\u1ea1ch to\u00e1n doanh thu, chi ph\u00ed ho\u1eb7c c\u00f4ng n\u1ee3): Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 ho\u1eb7c t\u1ef7 gi\u00e1 trung b\u00ecnh theo l\u1ef1a ch\u1ecdn \u0111\u0103ng k\u00fd trong Quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi Th\u00f4ng t\u01b0 99.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec3 k\u00ea khai v\u00e0 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u (FCT): K\u1ebf to\u00e1n tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 ho\u1eb7c t\u1ef7 gi\u00e1 trung b\u00ecnh c\u1ee7a k\u1ebf to\u00e1n. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n giao d\u1ecbch thanh to\u00e1n th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net quy \u0111\u1ed5i Gross \u0111\u1ec3 t\u00ednh thu\u1ebf). \u0110\u00e2y m\u1edbi ch\u00ednh l\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd chu\u1ea9n x\u00e1c nh\u1ea5t khi x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ph\u00e2n t\u00e1ch n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p s\u1ebd ghi nh\u1eadn m\u1ed9t kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf. Kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c theo d\u00f5i v\u00e0 x\u1eed l\u00fd th\u00f4ng qua TK 413 (Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i) v\u00e0 k\u1ebft chuy\u1ec3n v\u00e0o doanh thu\/chi ph\u00ed t\u00e0i ch\u00ednh cu\u1ed1i k\u1ef3 m\u1ed9t c\u00e1ch h\u1ee3p l\u1ec7.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/hach-toan-thue-nha-thau-theo-thong-tu-99\/\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_doi_chieu_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99_truoc_va_sau_01012026\"><\/span><b>B\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 tr\u01b0\u1edbc v\u00e0 sau 01\/01\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t trong vi\u1ec7c v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 thu\u1ebf tr\u01b0\u1edbc v\u00e0 sau m\u1ed1c hi\u1ec7u l\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 99 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n chi ti\u1ebft qua b\u1ea3ng \u0111\u1ed1i chi\u1ebfu d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_doi_chieu_cac_tieu_chi_thuc_te\"><\/span><b>B\u1ea3ng so s\u00e1nh \u0111\u1ed1i chi\u1ebfu c\u00e1c ti\u00eau ch\u00ed th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ti\u1ec7n theo d\u00f5i. C\u1ee5 th\u1ec3:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh c\u00e1c ti\u00eau ch\u00ed tr\u01b0\u1edbc v\u00e0 sau khi Th\u00f4ng t\u01b0 99 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc 01\/01\/2026<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 99 c\u00f3 hi\u1ec7u l\u1ef1c<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n ph\u00e1p l\u00fd k\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng ghi s\u1ed5 k\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch (Mua ho\u1eb7c b\u00e1n chi ti\u1ebft c\u1ee7a t\u1eebng ng\u00e2n h\u00e0ng giao d\u1ecbch c\u1ee5 th\u1ec3).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c ch\u1ecdn t\u1ef7 gi\u00e1 trung b\u00ecnh ho\u1eb7c t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 c\u1ee7a ng\u00e2n h\u00e0ng giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u (FCT)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf (b\u00e1n chuy\u1ec3n kho\u1ea3n ho\u1eb7c mua chuy\u1ec3n kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng thanh to\u00e1n).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf: S\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf c\u1ee7a ng\u00e2n h\u00e0ng t\u1ea1i ng\u00e0y thanh to\u00e1n (kh\u00f4ng d\u00f9ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">X\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n ban \u0111\u1ea7u v\u00e0 t\u1ef7 gi\u00e1 thanh to\u00e1n th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ghi nh\u1eadn th\u1eb3ng v\u00e0o TK 515 ho\u1eb7c TK 635.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n (t\u1ef7 gi\u00e1 trung b\u00ecnh) v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh khoa h\u1ecdc qua TK 413 tr\u01b0\u1edbc khi x\u1eed l\u00fd.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, b\u1ea3ng so s\u00e1nh tr\u00ean \u0111\u00e3 ph\u1ea3n \u00e1nh r\u00f5 r\u1ec7t ranh gi\u1edbi ph\u00e1p l\u00fd gi\u1eefa ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt h\u00e0nh ch\u00ednh thu\u1ebf. Vi\u1ec7c ra \u0111\u1eddi c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi tuy trao quy\u1ec1n linh ho\u1ea1t t\u1ed1i \u0111a cho doanh nghi\u1ec7p trong kh\u00e2u ghi s\u1ed5 n\u1ed9i b\u1ed9, nh\u01b0ng ho\u00e0n to\u00e0n kh\u00f4ng l\u00e0m suy gi\u1ea3m c\u00e1c nguy\u00ean t\u1eafc k\u00ea khai thu\u1ebf hi\u1ec7n h\u00e0nh. Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n tr\u00e1nh tuy\u1ec7t \u0111\u1ed1i qu\u00e1n t\u00ednh \u00e1p \u0111\u1eb7t m\u1ed9t lo\u1ea1i t\u1ef7 gi\u00e1 duy nh\u1ea5t cho c\u1ea3 hai m\u1ee5c \u0111\u00edch n\u00e0y. Nh\u1eb1m gi\u00fap c\u00e1c doanh nghi\u1ec7p d\u1ec5 d\u00e0ng h\u00ecnh dung quy tr\u00ecnh h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd s\u1ed1 li\u1ec7u \u0111\u1ed3ng th\u1eddi, ph\u1ea7n ti\u1ebfp theo s\u1ebd ph\u00e2n t\u00edch m\u1ed9t t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 cho k\u1ef3 thanh to\u00e1n th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_minh_hoa_cach_tinh_thue_nha_thau\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf minh h\u1ecda c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m r\u00f5 ph\u01b0\u01a1ng ph\u00e1p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99, c\u00f9ng MAN &#8211; Master Accountant Network ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng:<\/b><span style=\"font-weight: 400;\"> V\u00e0o ng\u00e0y 15\/04\/2026, C\u00f4ng ty C\u1ed5 ph\u1ea7n C\u00f4ng ngh\u1ec7 Vi\u1ec7t Nam thanh to\u00e1n cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i X (t\u1ea1i Nh\u1eadt B\u1ea3n) s\u1ed1 ti\u1ec1n ph\u00ed b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m tr\u1ecb gi\u00e1 20.000 USD theo \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net (b\u00ean Vi\u1ec7t Nam ch\u1ecbu to\u00e0n b\u1ed9 thu\u1ebf nh\u00e0 th\u1ea7u ph\u00e1t sinh).\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed t\u1ef7 su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u cho b\u1ea3n quy\u1ec1n l\u00e0 10% (bao g\u1ed3m thu\u1ebf GTGT thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c b\u1eb1ng 0% \u0111\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m, v\u00e0 thu\u1ebf TNDN l\u00e0 10% t\u00ednh tr\u00ean t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i ng\u00e0y 15\/04\/2026, th\u00f4ng tin t\u1ef7 gi\u00e1 t\u1ea1i Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i C\u00f4ng ty m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 mua chuy\u1ec3n kho\u1ea3n: 25.100 VND\/USD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n: 25.300 VND\/USD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 trung b\u00ecnh trong k\u1ef3 k\u1ebf to\u00e1n (\u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 99 \u0111\u1ec3 ghi s\u1ed5): 25.200 VND\/USD.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Tinh_toan_cho_muc_dich_ke_khai_thue_nha_thau\"><\/span><b>B\u01b0\u1edbc 1: T\u00ednh to\u00e1n cho m\u1ee5c \u0111\u00edch k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00e2y l\u00e0 h\u1ee3p \u0111\u1ed3ng gi\u00e1 Net, k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i doanh thu Net sang doanh thu Gross b\u1eb1ng ngo\u1ea1i t\u1ec7 tr\u01b0\u1edbc khi nh\u00e2n t\u1ef7 gi\u00e1 quy \u0111\u1ed5i sang VND.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf (Gross) = Doanh thu Net \/ (1 &#8211; 10%) = 20.000 \/ 0.9 = ~22.222 USD<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u00ednh thu\u1ebf n\u1ed9p thay, k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n t\u1ea1i ng\u00e0y thanh to\u00e1n (25.300 VND\/USD), kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n trung b\u00ecnh (25.200 VND\/USD):<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf quy \u0111\u1ed5i (VND) = 22.222 USD x 25.300 VND\/USD = 562.222<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf nh\u00e0 th\u1ea7u n\u1ed9p thay (VND) = 562.222 VND x 10% = 56.222 VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Hach_toan_ke_toan_theo_Thong_tu_992025TT-BTC\"><\/span><b>B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi h\u1ea1ch to\u00e1n chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u0103ng k\u00fd l\u1ef1a ch\u1ecdn (gi\u1ea3 s\u1eed l\u00e0 t\u1ef7 gi\u00e1 trung b\u00ecnh k\u1ef3 k\u1ebf to\u00e1n l\u00e0 25.200 VND\/USD).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn chi ph\u00ed b\u1ea3n quy\u1ec1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 642 (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p): 20.000 USD x 25.200 VND = 504.000.000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 331 (Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n): 504.000.000 VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u n\u1ed9p thay (t\u00ednh theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf n\u1ed9p thu\u1ebf l\u00e0 25.300 VND):\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 642:\u00a0 56.222 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3338 (Thu\u1ebf kh\u00e1c ph\u1ea3i n\u1ed9p &#8211; Thu\u1ebf nh\u00e0 th\u1ea7u): 56.222 VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa t\u1ef7 gi\u00e1 thanh to\u00e1n th\u1ef1c t\u1ebf v\u00e0 t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n trung b\u00ecnh \u0111\u1ed1i v\u1edbi kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u ngo\u1ea1i qu\u1ed1c (25.300 &#8211; 25.200 = 100 VND\/USD) s\u1ebd \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh khi th\u1ef1c hi\u1ec7n t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n 331 th\u00f4ng qua t\u00e0i kho\u1ea3n 413 theo \u0111\u00fang tinh th\u1ea7n c\u1ee7a Th\u00f4ng t\u01b0 99.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_ve_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99_de_tranh_bi_xu_phat\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8648\" aria-describedby=\"caption-attachment-8648\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8648\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-ve-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-de-tranh-bi-xu-phat.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-ve-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-de-tranh-bi-xu-phat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-ve-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-de-tranh-bi-xu-phat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-ve-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-de-tranh-bi-xu-phat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-ve-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-de-tranh-bi-xu-phat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-ve-ty-gia-tinh-thue-nha-thau-theo-Thong-tu-99-de-tranh-bi-xu-phat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8648\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u01b0\u1edbc sang k\u1ef7 nguy\u00ean t\u00e0i ch\u00ednh m\u1edbi lu\u00f4n \u1ea9n ch\u1ee9a c\u00e1c r\u1ee7i ro sai s\u00f3t h\u1ec7 th\u1ed1ng do th\u00f3i quen \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u0169 ho\u1eb7c nh\u1ea7m l\u1eabn gi\u1eefa chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro thu\u1ebf l\u1edbn trong n\u0103m 2026, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c \u0111i\u1ec3m sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_sai_sot_ty_gia_va_che_tai_xu_phat_hanh_chinh_thue\"><\/span><b>R\u1ee7i ro sai s\u00f3t t\u1ef7 gi\u00e1 v\u00e0 ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p t\u1ef1 \u00fd \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n (t\u1ef7 gi\u00e1 trung b\u00ecnh, t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9) \u0111\u1ec3 k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 t\u1ef7 gi\u00e1 n\u00e0y th\u1ea5p h\u01a1n t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e2n h\u00e0ng thanh to\u00e1n, doanh nghi\u1ec7p s\u1ebd r\u01a1i v\u00e0o tr\u1ea1ng th\u00e1i khai thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Khi c\u01a1 quan Thu\u1ebf thanh ki\u1ec3m tra, c\u00e1c ch\u1ebf t\u00e0i t\u00e0i ch\u00ednh s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nghi\u00eam kh\u1eafc:<\/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 vi khai sai: Ph\u1ea1t 20% t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n cao h\u01a1n quy \u0111\u1ecbnh theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf: \u0110\u01b0\u1ee3c t\u00ednh theo m\u1ee9c 0.03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p. Kho\u1ea3n ph\u1ea1t n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh d\u1ed3n t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai c\u1ee7a k\u1ef3 ph\u00e1t sinh cho \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p, t\u1ea1o ra \u00e1p l\u1ef1c t\u00e0i ch\u00ednh r\u1ea5t l\u1edbn cho doanh nghi\u1ec7p n\u1ebfu th\u1eddi gian k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh nh\u1eefng r\u1ee7i ro \u0111\u00e1ng ti\u1ebfc c\u00f3 th\u1ec3 x\u1ea3y ra l\u00e0m \u1ea3nh h\u01b0\u1edbng \u0111\u1ebfn h\u00ecnh \u1ea3nh v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7m, uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p an to\u00e0n b\u1ea3o v\u1ec7 doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khuyen_nghi_giai_phap_quan_tri_rui_ro\"><\/span><b>Khuy\u1ebfn ngh\u1ecb gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o v\u1eadn h\u00e0nh tr\u00f4i ch\u1ea3y h\u1ec7 th\u1ed1ng h\u1ea1ch to\u00e1n v\u00e0 khai thu\u1ebf, MAN &#8211; Master Accountant Network n\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ed3ng b\u1ed9 c\u00e1c \u0111i\u1ec3m nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n r\u00f5 r\u00e0ng: Doanh nghi\u1ec7p ph\u1ea3i ban h\u00e0nh Quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 quy \u0111\u1ecbnh chi ti\u1ebft ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n (\u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf hay t\u1ef7 gi\u00e1 trung b\u00ecnh theo Th\u00f4ng t\u01b0 99). Quy ch\u1ebf n\u00e0y l\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c ph\u1ea3i tr\u00ecnh cho \u0111o\u00e0n thanh tra thu\u1ebf khi ki\u1ec3m tra s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a n\u0103m 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp c\u00f4ng c\u1ee5 tra c\u1ee9u v\u00e0 \u0111\u1ed1i chi\u1ebfu song song: B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n thi\u1ebft l\u1eadp b\u1ea3ng t\u00ednh Excel ho\u1eb7c c\u1eadp nh\u1eadt ph\u00e2n h\u1ec7 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn song song hai lo\u1ea1i t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y ph\u00e1t sinh thanh to\u00e1n nh\u00e0 th\u1ea7u: t\u1ef7 gi\u00e1 trung b\u00ecnh ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 th\u1ef1c t\u1ebf c\u1ee7a ng\u00e2n h\u00e0ng giao d\u1ecbch \u0111\u1ec3 t\u00ednh thu\u1ebf FCT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 minh ch\u1ee9ng t\u1ef7 gi\u00e1: \u0110\u1ed1i v\u1edbi m\u1ed7i k\u1ef3 k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u, k\u1ebf to\u00e1n ph\u1ea3i in v\u00e0 l\u01b0u tr\u1eef k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 thanh to\u00e1n (H\u1ee3p \u0111\u1ed3ng, Invoice, L\u1ec7nh chi, T\u1edd khai thu\u1ebf FCT) ch\u1ee9ng t\u1eeb c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 h\u1eb1ng ng\u00e0y c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u1ef1c hi\u1ec7n thanh to\u00e1n. Ch\u1ee9ng t\u1eeb n\u00e0y l\u00e0 b\u1eb1ng ch\u1ee9ng th\u00e9p b\u1ea3o v\u1ec7 t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng tr\u01b0\u1edbc c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00fa \u00fd th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf: Ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u ph\u00e1t sinh t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p thanh to\u00e1n ti\u1ec1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1ea1i th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 t\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i h\u1ee3p \u0111\u1ed3ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m n\u1ed9p thu\u1ebf s\u1ebd k\u00e9o theo vi\u1ec7c \u00e1p d\u1ee5ng sai ng\u00e0y l\u1ea5y t\u1ef7 gi\u00e1 quy \u0111\u1ed5i, d\u1eabn \u0111\u1ebfn to\u00e0n b\u1ed9 t\u1edd khai thu\u1ebf b\u1ecb t\u00ednh to\u00e1n sai l\u1ec7ch.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p gi\u1ea3i \u0111\u00e1p v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99:<\/span><\/p>\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=\"Cong_ty_toi_dang_ap_dung_Thong_tu_99_de_ghi_so_ke_toan_bang_ty_gia_trung_binh_Vay_co_duoc_dung_ty_gia_nay_de_nop_thue_nha_thau_khong\"><\/span>C\u00f4ng ty t\u00f4i \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng t\u1ef7 gi\u00e1 trung b\u00ecnh. V\u1eady c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng t\u1ef7 gi\u00e1 n\u00e0y \u0111\u1ec3 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTuy\u1ec7t \u0111\u1ed1i kh\u00f4ng. h\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh l\u0129nh v\u1ef1c k\u1ebf to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 t\u00ednh, khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT), doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 Qu\u1ea3n l\u00fd Thu\u1ebf. Do \u0111\u00f3, k\u1ebf to\u00e1n v\u1eabn ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf (t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng thanh to\u00e1n) t\u1ea1i ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf ch\u1ee9 kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng t\u1ef7 gi\u00e1 trung b\u00ecnh k\u1ebf to\u00e1n.                    <\/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=\"Khoan_chenh_lech_ty_gia_phat_sinh_giua_hach_toan_so_sach_ty_gia_trung_binh_va_tinh_thue_thuc_te_se_duoc_xu_ly_nhu_the_nao\"><\/span>Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh gi\u1eefa h\u1ea1ch to\u00e1n s\u1ed5 s\u00e1ch (t\u1ef7 gi\u00e1 trung b\u00ecnh) v\u00e0 t\u00ednh thu\u1ebf th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 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\tKho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y ph\u00e1t sinh ho\u00e0n to\u00e0n h\u1ee3p l\u00fd do s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 m\u1ee5c ti\u00eau gi\u1eefa K\u1ebf to\u00e1n v\u00e0 Thu\u1ebf. Khi doanh nghi\u1ec7p t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u TK 331, ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i gi\u1eefa t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n (t\u1ef7 gi\u00e1 trung b\u00ecnh theo Th\u00f4ng t\u01b0 99) v\u00e0 t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf n\u1ed9p thu\u1ebf n\u1ed9p thay (t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n th\u1ef1c t\u1ebf) s\u1ebd \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh qua TK 413 (Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i), sau \u0111\u00f3 k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n doanh thu t\u00e0i ch\u00ednh TK 515 ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh TK 635 t\u01b0\u01a1ng \u1ee9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5.                    <\/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=\"Doi_voi_cac_khoan_tam_ung_bang_ngoai_te_cho_nha_thau_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99_duoc_xac_dinh_vao_thoi_diem_nao\"><\/span>\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng b\u1eb1ng ngo\u1ea1i t\u1ec7 cho nh\u00e0 th\u1ea7u, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ph\u00e1t sinh ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p Vi\u1ec7t Nam chuy\u1ec3n ti\u1ec1n thanh to\u00e1n. V\u00ec th\u1ebf, \u0111\u1ed1i v\u1edbi kho\u1ea3n t\u1ea1m \u1ee9ng b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch th\u1ef1c t\u1ebf ngay t\u1ea1i ng\u00e0y chuy\u1ec3n kho\u1ea3n t\u1ea1m \u1ee9ng th\u1ef1c t\u1ebf (kh\u00f4ng ch\u1edd \u0111\u1ebfn khi nghi\u1ec7m thu d\u1ecbch v\u1ee5 hay thanh to\u00e1n n\u1ed1t ph\u1ea7n c\u00f2n l\u1ea1i). M\u1ed7i l\u1ea7n thanh to\u00e1n (t\u1ea1m \u1ee9ng hay thanh to\u00e1n cu\u1ed1i) s\u1ebd \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ri\u00eang bi\u1ec7t c\u1ee7a ng\u00e0y thanh to\u00e1n \u0111\u00f3.                    <\/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=\"Neu_nha_thau_nuoc_ngoai_co_mo_tai_khoan_ngoai_te_tai_mot_ngan_hang_thuong_mai_o_Viet_Nam_thi_ty_gia_quy_doi_tinh_thue_ap_dung_la_loai_nao\"><\/span>N\u1ebfu nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 m\u1edf t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 t\u1ea1i m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u1edf Vi\u1ec7t Nam th\u00ec t\u1ef7 gi\u00e1 quy \u0111\u1ed5i t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng l\u00e0 lo\u1ea1i n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u1edf Vi\u1ec7t Nam, t\u1ef7 gi\u00e1 quy \u0111\u1ed5i doanh thu t\u00ednh thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i nh\u00e0 th\u1ea7u m\u1edf t\u00e0i kho\u1ea3n v\u00e0o ng\u00e0y ph\u00e1t sinh thanh to\u00e1n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu nh\u00e0 th\u1ea7u kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p s\u1ebd \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i b\u00ean Vi\u1ec7t Nam m\u1edf t\u00e0i kho\u1ea3n chuy\u1ec3n ti\u1ec1n \u0111i \u0111\u1ec3 t\u00ednh thu\u1ebf FCT.                    <\/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\": \"C\u00f4ng ty t\u00f4i \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng t\u1ef7 gi\u00e1 trung b\u00ecnh. V\u1eady c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng t\u1ef7 gi\u00e1 n\u00e0y \u0111\u1ec3 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng. h\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh l\u0129nh v\u1ef1c k\u1ebf to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 t\u00ednh, khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT), doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 Qu\u1ea3n l\u00fd Thu\u1ebf. Do \u0111\u00f3, k\u1ebf to\u00e1n v\u1eabn ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf (t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng thanh to\u00e1n) t\u1ea1i ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf ch\u1ee9 kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng t\u1ef7 gi\u00e1 trung b\u00ecnh k\u1ebf to\u00e1n.\"\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\": \"Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh gi\u1eefa h\u1ea1ch to\u00e1n s\u1ed5 s\u00e1ch (t\u1ef7 gi\u00e1 trung b\u00ecnh) v\u00e0 t\u00ednh thu\u1ebf th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 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\": \"Kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y ph\u00e1t sinh ho\u00e0n to\u00e0n h\u1ee3p l\u00fd do s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 m\u1ee5c ti\u00eau gi\u1eefa K\u1ebf to\u00e1n v\u00e0 Thu\u1ebf. Khi doanh nghi\u1ec7p t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u TK 331, ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i gi\u1eefa t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n (t\u1ef7 gi\u00e1 trung b\u00ecnh theo Th\u00f4ng t\u01b0 99) v\u00e0 t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf n\u1ed9p thu\u1ebf n\u1ed9p thay (t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n th\u1ef1c t\u1ebf) s\u1ebd \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh qua TK 413 (Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i), sau \u0111\u00f3 k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n doanh thu t\u00e0i ch\u00ednh TK 515 ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh TK 635 t\u01b0\u01a1ng \u1ee9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5.\"\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\": \"\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng b\u1eb1ng ngo\u1ea1i t\u1ec7 cho nh\u00e0 th\u1ea7u, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ph\u00e1t sinh ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p Vi\u1ec7t Nam chuy\u1ec3n ti\u1ec1n thanh to\u00e1n. V\u00ec th\u1ebf, \u0111\u1ed1i v\u1edbi kho\u1ea3n t\u1ea1m \u1ee9ng b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch th\u1ef1c t\u1ebf ngay t\u1ea1i ng\u00e0y chuy\u1ec3n kho\u1ea3n t\u1ea1m \u1ee9ng th\u1ef1c t\u1ebf (kh\u00f4ng ch\u1edd \u0111\u1ebfn khi nghi\u1ec7m thu d\u1ecbch v\u1ee5 hay thanh to\u00e1n n\u1ed1t ph\u1ea7n c\u00f2n l\u1ea1i). M\u1ed7i l\u1ea7n thanh to\u00e1n (t\u1ea1m \u1ee9ng hay thanh to\u00e1n cu\u1ed1i) s\u1ebd \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ri\u00eang bi\u1ec7t c\u1ee7a ng\u00e0y thanh to\u00e1n \u0111\u00f3.\"\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\u1ebfu nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 m\u1edf t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 t\u1ea1i m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u1edf Vi\u1ec7t Nam th\u00ec t\u1ef7 gi\u00e1 quy \u0111\u1ed5i t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng l\u00e0 lo\u1ea1i n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u1edf Vi\u1ec7t Nam, t\u1ef7 gi\u00e1 quy \u0111\u1ed5i doanh thu t\u00ednh thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i nh\u00e0 th\u1ea7u m\u1edf t\u00e0i kho\u1ea3n v\u00e0o ng\u00e0y ph\u00e1t sinh thanh to\u00e1n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu nh\u00e0 th\u1ea7u kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p s\u1ebd \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i b\u00ean Vi\u1ec7t Nam m\u1edf t\u00e0i kho\u1ea3n chuy\u1ec3n ti\u1ec1n \u0111i \u0111\u1ec3 t\u00ednh thu\u1ebf FCT.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_ve_viec_ap_dung_ty_gia_tinh_thue_nha_thau_theo_Thong_tu_99\"><\/span><b>K\u1ebft lu\u1eadn v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 l\u00e0 ch\u00eca kh\u00f3a gi\u00fap doanh nghi\u1ec7p l\u00e0m ch\u1ee7 c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh &#8211; thu\u1ebf trong giai \u0111o\u1ea1n chuy\u1ec3n giao ch\u00ednh s\u00e1ch quan tr\u1ecdng n\u0103m 2026. B\u1eb1ng vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa t\u1ef7 gi\u00e1 trung b\u00ecnh d\u00f9ng cho m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng cho ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 b\u1ea3o \u0111\u1ea3m t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt t\u1ed1i \u0111a m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh v\u1eadn h\u00e0nh c\u1ee7a b\u1ed9 m\u00e1y k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99 c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3. Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u00e0 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u.<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong xu th\u1ebf h\u1ed9i nh\u1eadp kinh t\u1ebf to\u00e0n c\u1ea7u, c\u00e1c giao d\u1ecbch kinh t\u1ebf xuy\u00ean bi\u00ean gi\u1edbi gi\u1eefa doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT &#8211; Foreign Contractor Tax) ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn. M\u1ed9t trong nh\u1eefng kh\u00e2u ph\u1ee9c t\u1ea1p v\u00e0 d\u1ec5 ph\u00e1t sinh sai s\u00f3t nh\u1ea5t trong c\u00f4ng t\u00e1c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8645,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8643","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8643","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=8643"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8643\/revisions"}],"predecessor-version":[{"id":8650,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8643\/revisions\/8650"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8645"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}