{"id":8651,"date":"2026-05-25T14:33:14","date_gmt":"2026-05-25T07:33:14","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8651"},"modified":"2026-10-05T11:53:21","modified_gmt":"2026-10-05T04:53:21","slug":"thong-tu-219-thue-gtgt-con-hieu-luc-khong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/","title":{"rendered":"Ch\u00ednh th\u1ee9c b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 219 v\u1ec1 thu\u1ebf GTGT t\u1eeb 01\/7\/2025"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><span data-subtree=\"aimfl,mfl\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2025 v\u00e0 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi <\/span><span class=\"\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-sfc-inited=\"2\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">\u901a\u51fd 69\/2025\/TT-BTC<\/span>. \u0110\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1eeb l\u00e2u \u0111\u00e3 r\u1ea5t quen thu\u1ed9c, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft nh\u1ea5t v\u1ec1 s\u1eafc thu\u1ebf n\u00e0y. Tuy nhi\u00ean, b\u01b0\u1edbc sang n\u0103m 2026, v\u1edbi h\u00e0ng lo\u1ea1t c\u1ea3i c\u00e1ch v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf GTGT m\u1edbi, nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng kh\u1ecfi th\u1eafc m\u1eafc li\u1ec7u Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6587\u5c06\u63d0\u4f9b\u8be6\u7ec6\u7684\u5206\u6790\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u83b7\u5f97\u6700\u5168\u9762\u7684\u7406\u89e3\uff0c\u4ee5\u4fbf\u5728\u751f\u4ea7\u548c\u4e1a\u52a1\u8fd0\u8425\u4e2d\u8fdb\u884c\u51c6\u786e\u5e94\u7528\u3002<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Thong_tu_2192013TT-BTC_la_gi_va_vai_tro_doi_voi_ke_toan\" >Circular 219\/2013\/TT-BTC\u662f\u4ec0\u4e48\uff1f\u5b83\u5728\u4f1a\u8ba1\u65b9\u9762\u8d77\u4ec0\u4e48\u4f5c\u7528\uff1f<\/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\/zh\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Thong_tu_219_thue_GTGT_con_hieu_luc_khong_trong_nam_2026\" >\u5173\u4e8e\u589e\u503c\u7a0e\u7684\u7b2c219\u53f7\u901a\u51fd\u57282026\u5e74\u662f\u5426\u4ecd\u7136\u6709\u6548\uff1f<\/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\/zh\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Van_ban_thay_the_Thong_tu_219_Thong_tu_692025TT-BTC\" >\u53d6\u4ee3\u7b2c 219 \u53f7\u901a\u51fd\u7684\u6587\u4ef6\u662f\u7b2c 69\/2025\/TT-BTC \u53f7\u901a\u51fd\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Tai_sao_can_phai_chuyen_doi_sang_Thong_tu_692025TT-BTC\" >\u4e3a\u4ec0\u4e48\u8981\u5207\u6362\u5230 Circular 69\/2025\/TT-BTC\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#So_sanh_nhung_thay_doi_chinh_Thong_tu_2192013TT-BTC_voi_Thong_tu_692025TT-BTC\" >\u4e3b\u8981\u53d8\u66f4\u5bf9\u6bd4\uff1a219\/2013\/TT-BTC\u53f7\u901a\u51fd\u4e0e69\/2025\/TT-BTC\u53f7\u901a\u51fd<\/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\/zh\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Nhung_rui_ro_neu_ke_toan_khong_cap_nhat_quy_dinh_moi\" >\u4f1a\u8ba1\u5e08\u672a\u80fd\u53ca\u65f6\u4e86\u89e3\u65b0\u89c4\u7684\u98ce\u9669\u3002<\/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\/zh\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Huong_dan_ke_toan_chuyen_doi_nghiep_vu_sang_Thong_tu_692025TT-BTC\" >\u5173\u4e8e\u8fc7\u6e21\u5230\u7b2c 69\/2025\/TT-BTC \u53f7\u901a\u51fd\u7684\u4f1a\u8ba1\u51c6\u5219<\/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\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Ra_soat_lai_he_thong_van_ban_noi_bo\" >\u5ba1\u67e5\u5185\u90e8\u6587\u6863\u7cfb\u7edf\u3002<\/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\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Dao_tao_cap_nhat_cho_nhan_su_ke_toan\" >\u4f1a\u8ba1\u4eba\u5458\u7684\u57f9\u8bad\u548c\u6280\u80fd\u63d0\u5347\u3002<\/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\/zh\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Chu_dong_cap_nhat_phan_mem_ke_toan\" >\u4e3b\u52a8\u66f4\u65b0\u60a8\u7684\u4f1a\u8ba1\u8f6f\u4ef6\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/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\/zh\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Cau_hoi_thuong_gap_ve_Thong_tu_219_thue_GTGT_con_hieu_luc_khong\" >\u5173\u4e8e\u589e\u503c\u7a0e\uff08VAT\uff09\u7b2c219\u53f7\u901a\u77e5\u7684\u5e38\u89c1\u95ee\u9898\uff1a\u5b83\u4ecd\u7136\u6709\u6548\u5417\uff1f<\/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\/zh\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Doanh_nghiep_co_duoc_phep_ap_dung_Thong_tu_219_cho_cac_hop_dong_du_an_da_ky_truoc_ngay_01072025_khong\" >\u4f01\u4e1a\u662f\u5426\u53ef\u4ee5\u5c06\u7b2c 219 \u53f7\u901a\u544a\u5e94\u7528\u4e8e 2025 \u5e74 7 \u6708 1 \u65e5\u4e4b\u524d\u7b7e\u8ba2\u7684\u5408\u540c\u548c\u9879\u76ee\uff1f<\/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\/zh\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Diem_khac_biet_quan_trong_nhat_trong_Thong_tu_692025TT-BTC_ma_ke_toan_can_dac_biet_luu_y_la_gi\" >69\/2025\/TT-BTC\u53f7\u901a\u51fd\u4e2d\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u7279\u522b\u6ce8\u610f\u7684\u6700\u91cd\u8981\u533a\u522b\u662f\u4ec0\u4e48\uff1f<\/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\/zh\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Neu_phat_hien_da_lo_ke_khai_sai_quy_dinh_cu_tu_Thong_tu_219_cho_ky_tinh_thue_sau_ngay_01072025_xu_ly_nhu_the_nao\" >\u5982\u679c\u53d1\u73b0\u6839\u636e2025\u5e747\u67081\u65e5\u4e4b\u540e\u7684\u7eb3\u7a0e\u671f\u7684\u7b2c219\u53f7\u901a\u77e5\u4e2d\u7684\u65e7\u89c4\u5b9a\u4f5c\u51fa\u4e86\u4e0d\u6b63\u786e\u7684\u7533\u62a5\uff0c\u5e94\u8be5\u600e\u4e48\u529e\uff1f<\/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\/thong-tu-219-thue-gtgt-con-hieu-luc-khong\/#Thong_tu_692025_co_lam_thay_doi_cach_tinh_thue_cho_hang_hoa_xuat_khau_khong\" >\u7b2c 69\/2025 \u53f7\u901a\u544a\u662f\u5426\u6539\u53d8\u4e86\u51fa\u53e3\u8d27\u7269\u7a0e\u6536\u7684\u8ba1\u7b97\u65b9\u6cd5\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_2192013TT-BTC_la_gi_va_vai_tro_doi_voi_ke_toan\"><\/span><b>Circular 219\/2013\/TT-BTC\u662f\u4ec0\u4e48\uff1f\u5b83\u5728\u4f1a\u8ba1\u65b9\u9762\u8d77\u4ec0\u4e48\u4f5c\u7528\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8653\" aria-describedby=\"caption-attachment-8653\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8653\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-vai-tro-doi-voi-ke-toan.jpg\" alt=\"Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 vai tr\u00f2 \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-vai-tro-doi-voi-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-vai-tro-doi-voi-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-vai-tro-doi-voi-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-vai-tro-doi-voi-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-vai-tro-doi-voi-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8653\" class=\"wp-caption-text\">\u5173\u4e8e\u589e\u503c\u7a0e\u7684\u7b2c219\u53f7\u901a\u51fd\u662f\u5426\u4ecd\u7136\u6709\u6548\uff1f\u5b83\u5bf9\u4f1a\u8ba1\u5e08\u6709\u4f55\u5f71\u54cd\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u4e8e 2013 \u5e74 12 \u6708 31 \u65e5\u53d1\u5e03\u7684\u7b2c 219\/2013\/TT-BTC \u53f7\u901a\u77e5\u4e8e 2014 \u5e74 1 \u6708 1 \u65e5\u751f\u6548\u3002\u8be5\u6587\u4ef6\u4f5c\u4e3a\u5b9e\u65bd\u589e\u503c\u7a0e\u6cd5\u548c\u7b2c 209\/2013\/ND-CP \u53f7\u653f\u5e9c\u6cd5\u4ee4\u7684\u6307\u5bfc\u65b9\u9488\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f1a\u8ba1\u56e2\u961f\u800c\u8a00\uff0c\u8fd9\u662f\u4e00\u4efd\u57fa\u7840\u6027\u6587\u4ef6\uff0c\u6709\u52a9\u4e8e\u5b8c\u6210\u5173\u952e\u4efb\u52a1\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u589e\u503c\u7a0e\u7eb3\u7a0e\u4e49\u52a1\u4eba\u548c\u514d\u7a0e\u7eb3\u7a0e\u4eba\uff08\u7b2c 4 \u6761\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u65e0\u9700\u7533\u62a5\u548c\u7f34\u7eb3\u589e\u503c\u7a0e\u7684\u60c5\u51b5\uff08\u7b2c 5 \u6761\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u8ba1\u7b97\u65b9\u6cd5\u5206\u7c7b\uff08\u6263\u9664\u6216\u76f4\u63a5\u8ba1\u7b97\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5236\u5b9a\u6263\u9664\u8fdb\u9879\u589e\u503c\u7a0e\u7684\u6761\u4ef6\uff08\u7279\u522b\u662f\u5bf9\u4e8e\u91d1\u989d\u4e3a 2000 \u4e07\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\u7684\u53d1\u7968\uff0c\u5b9e\u884c\u94f6\u884c\u4ed8\u6b3e\u539f\u5219\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u529e\u7406\u589e\u503c\u7a0e\u9000\u7a0e\u624b\u7eed\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_219_thue_GTGT_con_hieu_luc_khong_trong_nam_2026\"><\/span><b>\u5173\u4e8e\u589e\u503c\u7a0e\u7684\u7b2c219\u53f7\u901a\u51fd\u57282026\u5e74\u662f\u5426\u4ecd\u7136\u6709\u6548\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8654\" aria-describedby=\"caption-attachment-8654\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8654\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-trong-nam-2026.jpg\" alt=\"Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng trong n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-trong-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-trong-nam-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-trong-nam-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-trong-nam-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-trong-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8654\" class=\"wp-caption-text\">\u5173\u4e8e\u589e\u503c\u7a0e\u7684\u7b2c219\u53f7\u901a\u51fd\u57282026\u5e74\u662f\u5426\u4ecd\u7136\u6709\u6548\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4f1a\u8ba1\u754c\u6700\u4e3a\u5173\u6ce8\u7684\u95ee\u9898\u3002\u6839\u636e\u8d8a\u5357\u6cd5\u5f8b\u6846\u67b6\u7684\u6570\u636e\uff0c\u622a\u81f32026\u5e74\uff0c\u5b98\u65b9\u7b54\u6848\u662f\u589e\u503c\u7a0e\u7b2c219\u53f7\u901a\u77e5\u4e0d\u518d\u6709\u6548\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u81ea2025\u5e747\u67081\u65e5\u8d77\uff0c\u7b2c219\/2013\/TT-BTC\u53f7\u901a\u77e5\u53ca\u5176\u6709\u5173\u589e\u503c\u7a0e\uff08VAT\uff09\u7684\u76f8\u5173\u4fee\u8ba2\u548c\u8865\u5145\u6587\u4ef6\u6b63\u5f0f\u5931\u6548\u3002\u6b64\u9879\u53d8\u66f4\u7cfb\u6839\u636e\u65b0\u7684\u589e\u503c\u7a0e\u6cd5\u8fdb\u884c\u7684\u884c\u653f\u6539\u9769\u548c\u6cd5\u5f8b\u534f\u8c03\u8def\u7ebf\u56fe\u7684\u4e00\u90e8\u5206\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u3002<\/a><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5982\u679c\u4f01\u4e1a\u4f1a\u8ba1\u5e08\u5728 2026 \u5e74\u4e4b\u524d\u4ecd\u5c06 219 \u53f7\u901a\u77e5\u4e2d\u7684\u6307\u5bfc\u65b9\u9488\u5e94\u7528\u4e8e\u7eb3\u7a0e\u7533\u62a5\u6216\u7ed3\u7b97\uff0c\u4f01\u4e1a\u5c06\u9762\u4e34\u91cd\u5927\u7684\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Van_ban_thay_the_Thong_tu_219_Thong_tu_692025TT-BTC\"><\/span><b>\u53d6\u4ee3\u7b2c 219 \u53f7\u901a\u51fd\u7684\u6587\u4ef6\u662f\u7b2c 69\/2025\/TT-BTC \u53f7\u901a\u51fd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: center;\"><iframe loading=\"lazy\" title=\"YouTube \u89c6\u9891\u64ad\u653e\u5668\" src=\"https:\/\/www.youtube.com\/embed\/JpQEZ8Ub8gs?si=S5AhA__LiG-H_s-0\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c219\u53f7\u901a\u77e5\u5931\u6548\u540e\uff0c\u8d22\u653f\u90e8\u53d1\u5e03\u4e86\u2026\u2026 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-69-2025-TT-BTC-huong-dan-Luat-Thue-gia-tri-gia-tang-663356.aspx\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 69\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u672c\u6587\u4ef6\u5c31\u589e\u503c\u7a0e\u6cd5\u53ca\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u5b9e\u65bd\u63d0\u4f9b\u6307\u5bfc\u3002\u76ee\u524d\uff0c\u5b83\u662f\u6307\u5bfc\u73b0\u884c\u589e\u503c\u7a0e\u6cd5\u89c4\u5b9e\u65bd\u7684\u6700\u9ad8\u7ea7\u522b\u4e14\u552f\u4e00\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7406\u89e3\u7b2c 69\/2025\/TT-BTC \u53f7\u901a\u51fd\uff08\u8be5\u901a\u51fd\u53d6\u4ee3\u4e86\u8bb8\u591a\u4f1a\u8ba1\u5e08\u4e4b\u524d\u5173\u6ce8\u7684\u5173\u4e8e\u589e\u503c\u7a0e\u7b2c 219 \u53f7\u901a\u51fd\u662f\u5426\u4ecd\u7136\u6709\u6548\u7684\u5185\u5bb9\uff09\u662f\u6240\u6709\u7a0e\u52a1\u4f1a\u8ba1\u5e08\u7684\u5f3a\u5236\u6027\u8fc7\u6e21\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_can_phai_chuyen_doi_sang_Thong_tu_692025TT-BTC\"><\/span><b>\u4e3a\u4ec0\u4e48\u8981\u5207\u6362\u5230 Circular 69\/2025\/TT-BTC\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c69\u53f7\u901a\u77e5\u4e0d\u4ec5\u7ee7\u627f\u4e86\u7b2c219\u53f7\u901a\u77e5\u7684\u5408\u7406\u89c2\u70b9\uff0c\u800c\u4e14\u66f4\u65b0\u4e86\u8bb8\u591a\u91cd\u8981\u5185\u5bb9\uff0c\u4ee5\u9002\u5e94\u6570\u5b57\u7ecf\u6d4e\u548c\u7535\u5b50\u7a0e\u52a1\u7ba1\u7406\u7684\u53d1\u5c55\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff1a\u89e3\u51b3\u4e0e\u6295\u8d44\u65b0\u9636\u6bb5\u7684\u4f01\u4e1a\u9000\u7a0e\u548c\u7a0e\u6536\u51cf\u514d\u76f8\u5173\u7684\u969c\u788d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u53d1\u7968\u6cd5\u89c4\u66f4\u65b0\uff1a\u7b2c 69 \u53f7\u901a\u77e5\u4e2d\u7684\u53d1\u7968\u6307\u5357\u5df2\u6807\u51c6\u5316\uff0c\u5254\u9664\u4e86\u7b2c 219 \u53f7\u901a\u77e5\u4e2d\u4e0d\u518d\u9002\u7528\u4e8e\u6570\u5b57\u5316\u8f6c\u578b\u65f6\u4ee3\u7684\u8fc7\u65f6\u6982\u5ff5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be6\u7ec6\u5217\u51fa\u514d\u7a0e\u9879\u76ee\u6e05\u5355\uff1a\u5ba1\u67e5\u514d\u5f81\u589e\u503c\u7a0e\u7684\u5546\u54c1\u548c\u670d\u52a1\u6e05\u5355\uff0c\u4ee5\u907f\u514d\u7a0e\u6536\u635f\u5931\u5e76\u786e\u4fdd\u7eb3\u7a0e\u4eba\u7684\u516c\u5e73\u6027\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_nhung_thay_doi_chinh_Thong_tu_2192013TT-BTC_voi_Thong_tu_692025TT-BTC\"><\/span><b>\u4e3b\u8981\u53d8\u66f4\u5bf9\u6bd4\uff1a219\/2013\/TT-BTC\u53f7\u901a\u51fd\u4e0e69\/2025\/TT-BTC\u53f7\u901a\u51fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u597d\u5730\u7406\u89e3\u4e3a\u4ec0\u4e48\u4f1a\u8ba1\u5e08\u4e0d\u5fc5\u518d\u62c5\u5fc3\u589e\u503c\u7a0e\u7b2c 219 \u53f7\u901a\u51fd\u662f\u5426\u4ecd\u7136\u6709\u6548\uff0c\u8ba9\u6211\u4eec\u6765\u770b\u770b\u7b2c 69\/2025\/TT-BTC \u53f7\u901a\u51fd\u4e2d\u7684\u5173\u952e\u53d8\u5316\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u7b2c 219\/2013\/TT-BTC \u53f7\u901a\u51fd\u4e0e\u7b2c 69\/2025\/TT-BTC \u53f7\u901a\u51fd\u4e3b\u8981\u53d8\u66f4\u5bf9\u6bd4\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 15.3535%; text-align: center;\"><strong>\u5185\u5bb9<\/strong><\/td>\n<td style=\"width: 36.5657%; text-align: center;\"><strong>\u901a\u51fd 219\/2013\/TT-BTC<\/strong><\/td>\n<td style=\"width: 47.1717%; text-align: center;\"><strong>\u901a\u51fd 69\/2025\/TT-BTC<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3535%; text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u8303\u56f4<\/span><\/td>\n<td style=\"width: 36.5657%; text-align: left;\"><span style=\"font-weight: 400;\">\u6839\u636e2008\u5e74\u589e\u503c\u7a0e\u6cd5\u548c\u7b2c209\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 47.1717%; text-align: left;\"><span style=\"font-weight: 400;\">\u6839\u636e\u65b0\u7684\u589e\u503c\u7a0e\u6cd5\u548c\u7b2c181\u53f7\u6cd5\u4ee4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3535%; text-align: center;\"><span style=\"font-weight: 400;\">\u53d1\u7968\u53ca\u76f8\u5173\u8bc1\u660e\u6587\u4ef6<\/span><\/td>\n<td style=\"width: 36.5657%; text-align: left;\"><span style=\"font-weight: 400;\">\u65e9\u671f\u652f\u6301\u7eb8\u8d28\u548c\u7535\u5b50\u53d1\u7968<\/span><\/td>\n<td style=\"width: 47.1717%; text-align: left;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u89c4\u5b9a\u5b8c\u5168\u57fa\u4e8e\u8d22\u653f\u90e8\u7684\u6807\u51c6\u7535\u5b50\u53d1\u7968\u7cfb\u7edf\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3535%; text-align: center;\"><span style=\"font-weight: 400;\">\u6263\u9664\u6761\u4ef6<\/span><\/td>\n<td style=\"width: 36.5657%; text-align: left;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u652f\u4ed8 2000 \u4e07\u8d8a\u5357\u76fe\u7684\u65e7\u89c4\u5b9a\u3002<\/span><\/td>\n<td style=\"width: 47.1717%; text-align: left;\"><span style=\"font-weight: 400;\">\u6839\u636e 2025 \u5e74\u6570\u5b57\u91d1\u878d\u4ea4\u6613\u8fdb\u884c\u66f4\u65b0\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.3535%; text-align: center;\"><span style=\"font-weight: 400;\">\u9000\u7a0e<\/span><\/td>\n<td style=\"width: 36.5657%; text-align: left;\"><span style=\"font-weight: 400;\">\u624b\u7eed\u5f88\u590d\u6742\u3002<\/span><\/td>\n<td style=\"width: 47.1717%; text-align: left;\"><span style=\"font-weight: 400;\">100%\u6570\u5b57\u5316\u6574\u5408\u4e86\u7535\u5b50\u7a0e\u52a1\u95e8\u6237\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u4e0a\u8868\u6240\u793a\uff0c\u4ece\u7b2c219\/2013\/TT-BTC\u53f7\u901a\u51fd\u8fc7\u6e21\u5230\u7b2c69\/2025\/TT-BTC\u53f7\u901a\u51fd\u5e76\u975e\u4ec5\u4ec5\u662f\u6cd5\u5f8b\u6587\u4ef6\u540d\u79f0\u7684\u53d8\u66f4\uff0c\u800c\u662f\u589e\u503c\u7a0e\u5728\u6570\u5b57\u5316\u65f6\u4ee3\u7ba1\u7406\u3001\u7533\u62a5\u548c\u76d1\u7ba1\u65b9\u5f0f\u7684\u5168\u9762\u53d8\u9769\u3002\u8fd9\u4e9b\u65b0\u89c4\u76f4\u63a5\u5f71\u54cd\u4e86\u4f1a\u8ba1\u6d41\u7a0b\u3001\u7a0e\u6536\u62b5\u6263\u548c\u9000\u7a0e\u6761\u4ef6\u4ee5\u53ca\u4f01\u4e1a\u7535\u5b50\u53d1\u7968\u7684\u4f7f\u7528\u3002\u56e0\u6b64\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u6839\u636e\u65b0\u89c4\u8fc5\u901f\u66f4\u65b0\u5176\u4e1a\u52a1\u5b9e\u8df5\uff0c\u4ee5\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u51fa\u9519\u98ce\u9669\uff0c\u907f\u514d\u5728\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u4e2d\u51fa\u73b0\u6b20\u7a0e\u6216\u884c\u653f\u5904\u7f5a\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_neu_ke_toan_khong_cap_nhat_quy_dinh_moi\"><\/span><b>\u4f1a\u8ba1\u5e08\u672a\u80fd\u53ca\u65f6\u4e86\u89e3\u65b0\u89c4\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8655\" aria-describedby=\"caption-attachment-8655\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8655\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-neu-ke-toan-khong-cap-nhat-Thong-tu-219-thue-GTGT-con-hieu-luc-khong-de-ap-dung-dung-quy-dinh-moi.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro n\u1ebfu k\u1ebf to\u00e1n kh\u00f4ng c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-neu-ke-toan-khong-cap-nhat-Thong-tu-219-thue-GTGT-con-hieu-luc-khong-de-ap-dung-dung-quy-dinh-moi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-neu-ke-toan-khong-cap-nhat-Thong-tu-219-thue-GTGT-con-hieu-luc-khong-de-ap-dung-dung-quy-dinh-moi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-neu-ke-toan-khong-cap-nhat-Thong-tu-219-thue-GTGT-con-hieu-luc-khong-de-ap-dung-dung-quy-dinh-moi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-neu-ke-toan-khong-cap-nhat-Thong-tu-219-thue-GTGT-con-hieu-luc-khong-de-ap-dung-dung-quy-dinh-moi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-neu-ke-toan-khong-cap-nhat-Thong-tu-219-thue-GTGT-con-hieu-luc-khong-de-ap-dung-dung-quy-dinh-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8655\" class=\"wp-caption-text\">\u5982\u679c\u4f1a\u8ba1\u5e08\u672a\u80fd\u53ca\u65f6\u4e86\u89e3\u589e\u503c\u7a0e\u7b2c 219 \u53f7\u901a\u51fd\uff0c\u786e\u4fdd\u6b63\u786e\u5e94\u7528\u65b0\u89c4\uff0c\u4f1a\u6709\u54ea\u4e9b\u98ce\u9669\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f1a\u8ba1\u5e08\u5728\u5176\u804c\u4e1a\u751f\u6daf\u4e2d\uff0c\u7531\u4e8e\u4e60\u60ef\u4f7f\u7528\u8fc7\u65f6\u7684\u6587\u4ef6\uff0c\u4ecd\u7136\u4f1a\u67e5\u627e\u6709\u5173\u589e\u503c\u7a0e\u7b2c219\u53f7\u901a\u51fd\u662f\u5426\u4ecd\u7136\u6709\u6548\u7684\u7b54\u6848\u3002\u8fd9\u4f1a\u5bfc\u81f4\u4ee5\u4e0b\u98ce\u9669\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4e0a\u7684\u77db\u76fe\uff1a\u5411\u7a0e\u52a1\u673a\u5173\u89e3\u91ca\u65f6\uff0c\u5f15\u7528\u7b2c 219 \u53f7\u901a\u77e5\u5c06\u7acb\u5373\u5bfc\u81f4\u516c\u53f8\u7533\u8bf7\u88ab\u9a73\u56de\uff0c\u56e0\u4e3a\u8be5\u6587\u4ef6\u5df2\u4e0d\u518d\u6709\u6548\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u6b3e\u8ba1\u7b97\u9519\u8bef\uff1a\u7b2c69\u53f7\u901a\u77e5\u4e2d\u7684\u7a0e\u7387\u3001\u5e94\u7a0e\u5bf9\u8c61\u6216\u7a0e\u6536\u4f18\u60e0\u4e0e\u7b2c219\u53f7\u901a\u77e5\u76f8\u6bd4\u6709\u6240\u53d8\u5316\u3002\u4f7f\u7528\u65e7\u6587\u4ef6\u5c06\u5bfc\u81f4\u7a0e\u6b3e\u7533\u62a5\u9519\u8bef\u3001\u591a\u7f34\u6216\u5c11\u7f34\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u884c\u653f\u5904\u7f5a\uff1a\u4f01\u4e1a\u82e5\u8fdd\u53cd\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u53ef\u80fd\u9762\u4e34\u8865\u7f34\u7a0e\u6b3e\u548c\u884c\u653f\u5904\u7f5a\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u90a3\u4e9b\u96be\u4ee5\u8ddf\u4e0a\u8fd9\u79cd\u53d8\u5316\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-lam-bao-cao-tai-chinh\/\"> \u8058\u8bf7\u4f1a\u8ba1\u5e08\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u7684\u4e13\u4e1a\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u516c\u53f8\u80fd\u591f\u5e2e\u52a9\u786e\u4fdd\u6570\u636e\u51c6\u786e\u6027\uff0c\u907f\u514d\u5728\u7a0e\u52a1\u7ed3\u7b97\u671f\u95f4\u51fa\u73b0\u4e0d\u5fc5\u8981\u7684\u9519\u8bef\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_toan_chuyen_doi_nghiep_vu_sang_Thong_tu_692025TT-BTC\"><\/span><b>\u5173\u4e8e\u8fc7\u6e21\u5230\u7b2c 69\/2025\/TT-BTC \u53f7\u901a\u51fd\u7684\u4f1a\u8ba1\u51c6\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8656\" aria-describedby=\"caption-attachment-8656\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8656\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-huong-dan-ke-toan-chuyen-doi-nghiep-vu-sang-Thong-tu-69.jpg\" alt=\"Th\u00f4ng t\u01b0 219 thu\u1ebf GTGT c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng v\u00e0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n chuy\u1ec3n \u0111\u1ed5i nghi\u1ec7p v\u1ee5 sang Th\u00f4ng t\u01b0 69\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-huong-dan-ke-toan-chuyen-doi-nghiep-vu-sang-Thong-tu-69.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-huong-dan-ke-toan-chuyen-doi-nghiep-vu-sang-Thong-tu-69-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-huong-dan-ke-toan-chuyen-doi-nghiep-vu-sang-Thong-tu-69-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-huong-dan-ke-toan-chuyen-doi-nghiep-vu-sang-Thong-tu-69-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-219-thue-GTGT-con-hieu-luc-khong-va-huong-dan-ke-toan-chuyen-doi-nghiep-vu-sang-Thong-tu-69-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8656\" class=\"wp-caption-text\">\u5173\u4e8e\u589e\u503c\u7a0e\u7684\u7b2c219\u53f7\u901a\u77e5\u662f\u5426\u4ecd\u7136\u6709\u6548\uff1f\u5c06\u4e1a\u52a1\u5b9e\u8df5\u8f6c\u6362\u4e3a\u7b2c69\u53f7\u901a\u77e5\u7684\u4f1a\u8ba1\u51c6\u5219\u662f\u4ec0\u4e48\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u5176\u62c5\u5fc3\u589e\u503c\u7a0e\u7b2c219\u53f7\u901a\u77e5\u662f\u5426\u4ecd\u7136\u6709\u6548\uff0c\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u66f4\u5e94\u8be5\u4e13\u6ce8\u4e8e\u638c\u63e1\u7b2c69\u53f7\u901a\u77e5\u3002\u5982\u679c\u4f01\u4e1a\u5728\u4e3b\u8981\u57ce\u5e02\u8fd0\u8425\uff0c\u5219\u9700\u8981\u4e13\u95e8\u7684\u90e8\u95e8\u2026\u2026 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tphcm\/\">\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4e3a\u5e2e\u52a9\u4f01\u4e1a\u5feb\u901f\u5b8c\u6210\u7cfb\u7edf\u8fc7\u6e21\uff0c\u6240\u6709\u76f8\u5173\u6cd5\u89c4\u73b0\u5df2\u66f4\u65b0\u3002\u4f01\u4e1a\u53ef\u54a8\u8be2\u4e13\u4e1a\u4eba\u58eb\uff0c\u786e\u4fdd\u51c6\u786e\u5b9e\u65bd\uff0c\u907f\u514d\u65e5\u540e\u51fa\u73b0\u6b20\u7a0e\u6216\u7f5a\u6b3e\u98ce\u9669\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_lai_he_thong_van_ban_noi_bo\"><\/span><b>\u5ba1\u67e5\u5185\u90e8\u6587\u6863\u7cfb\u7edf\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u66f4\u65b0\u5176\u4e0e\u589e\u503c\u7a0e\u76f8\u5173\u7684\u5168\u90e8\u4f1a\u8ba1\u6d41\u7a0b\u3001\u8868\u683c\u548c\u5185\u90e8\u89c4\u7ae0\u5236\u5ea6\u3002\u57fa\u4e8e\u7b2c219\u53f7\u901a\u77e5\u7684\u8fc7\u65f6\u6587\u4ef6\u5e94\u66ff\u6362\u4e3a\u7b2c69\u53f7\u901a\u77e5\u4e2d\u7684\u76f8\u5173\u89c4\u5b9a\u3002\u4f01\u4e1a\u53ef\u8003\u8651\u6b64\u9879\u53d8\u66f4\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-dich-vu\/\"> \u8058\u8bf7\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u670d\u52a1\u63d0\u4f9b\u5546\u5c06\u6839\u636e\u6700\u65b0\u6807\u51c6\u5ba1\u6838\u6240\u6709\u4f1a\u8ba1\u8bb0\u5f55\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dao_tao_cap_nhat_cho_nhan_su_ke_toan\"><\/span><b>\u4f1a\u8ba1\u4eba\u5458\u7684\u57f9\u8bad\u548c\u6280\u80fd\u63d0\u5347\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5e08\u9700\u8981\u7acb\u5373\u4e86\u89e3\u7b2c69\u53f7\u901a\u51fd\u7684\u65b0\u8981\u70b9\u3002\u6b64\u5916\uff0c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-truong\/\"> \u8058\u8bf7\u9996\u5e2d\u4f1a\u8ba1\u5e08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u4e1a\u4eba\u58eb\u5c06\u6307\u5bfc\u7a0e\u52a1\u6d41\u7a0b\uff0c\u5e76\u5728\u91cd\u5927\u6cd5\u5f8b\u53d8\u66f4\u9762\u524d\u4e3a\u7ba1\u7406\u5c42\u63d0\u4f9b\u6df1\u5165\u7684\u5efa\u8bae\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chu_dong_cap_nhat_phan_mem_ke_toan\"><\/span><b>\u4e3b\u52a8\u66f4\u65b0\u60a8\u7684\u4f1a\u8ba1\u8f6f\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bf7\u786e\u4fdd\u8d35\u516c\u53f8\u7684\u4f1a\u8ba1\u8f6f\u4ef6\u5df2\u66f4\u65b0\uff0c\u5e76\u5177\u5907\u7b2c 69\/2025\/TT-BTC \u53f7\u901a\u51fd\u8981\u6c42\u7684\u529f\u80fd\u548c\u7a0e\u52a1\u7c7b\u522b\u3002\u81ea\u52a8\u5316\u7cfb\u7edf\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4eba\u4e3a\u9519\u8bef\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6f84\u6e05\u589e\u503c\u7a0e\u7b2c219\u53f7\u901a\u77e5\u662f\u5426\u4ecd\u7136\u6709\u6548\uff0c\u4f53\u73b0\u4e86\u4f1a\u8ba1\u5e08\u4eec\u79ef\u6781\u4e3b\u52a8\u3001\u5c3d\u804c\u5c3d\u8d23\u7684\u7cbe\u795e\u3002\u4ee5\u7b2c69\/2025\/TT-BTC\u53f7\u901a\u77e5\u53d6\u800c\u4ee3\u4e4b\uff0c\u662f\u8d8a\u5357\u7a0e\u52a1\u90e8\u95e8\u63d0\u9ad8\u900f\u660e\u5ea6\u3001\u5b9e\u73b0\u7ba1\u7406\u6d41\u7a0b\u73b0\u4ee3\u5316\u7684\u5fc5\u8981\u4e3e\u63aa\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u9700\u8981\u8be6\u7ec6\u652f\u6301\u548c\u514d\u8d39\u5efa\u8bae\uff1f<\/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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Thong_tu_219_thue_GTGT_con_hieu_luc_khong\"><\/span><b>\u5173\u4e8e\u589e\u503c\u7a0e\uff08VAT\uff09\u7b2c219\u53f7\u901a\u77e5\u7684\u5e38\u89c1\u95ee\u9898\uff1a\u5b83\u4ecd\u7136\u6709\u6548\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u4ece\u7b2c219\/2013\/TT-BTC\u53f7\u901a\u77e5\u8fc7\u6e21\u5230\u7b2c69\/2025\/TT-BTC\u53f7\u901a\u77e5\u671f\u95f4\uff0c\u8bb8\u591a\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u9762\u4e34\u8bf8\u591a\u56f0\u96be\u3002MAN \u2013 Master Accountant Network \u6c47\u603b\u4e86\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u53cd\u6620\u7684\u56f0\u96be\u548c\u95ee\u9898\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_duoc_phep_ap_dung_Thong_tu_219_cho_cac_hop_dong_du_an_da_ky_truoc_ngay_01072025_khong\"><\/span><b>\u4f01\u4e1a\u662f\u5426\u53ef\u4ee5\u5c06\u7b2c 219 \u53f7\u901a\u544a\u5e94\u7528\u4e8e 2025 \u5e74 7 \u6708 1 \u65e5\u4e4b\u524d\u7b7e\u8ba2\u7684\u5408\u540c\u548c\u9879\u76ee\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9002\u7528\u6cd5\u5f8b\u6587\u4ef6\u7684\u539f\u5219\u662f\u57fa\u4e8e\u7ecf\u6d4e\u4ea4\u6613\u53d1\u751f\u7684\u65e5\u671f\u3002\u5982\u679c\u5408\u540c\u7b7e\u8ba2\u4e8e2025\u5e747\u67081\u65e5\u4e4b\u524d\uff0c\u4f46\u53d1\u7968\u5f00\u5177\u548c\u7a0e\u52a1\u7533\u62a5\u53d1\u751f\u5728\u8be5\u65e5\u671f\u4e4b\u540e\uff0c\u5219\u4f01\u4e1a\u5fc5\u987b\u9002\u7528\u7b2c69\/2025\/TT-BTC\u53f7\u901a\u77e5\u7684\u89c4\u5b9a\u3002\u7b2c219\u53f7\u901a\u77e5\u5df2\u5931\u6548\uff0c\u56e0\u6b64\u60a8\u4e0d\u80fd\u4ee5\u5408\u540c\u5e74\u4ee3\u4e45\u8fdc\u4e3a\u7531\u9002\u7528\u8fc7\u65f6\u7684\u51c6\u5219\u3002\u8bf7\u5ba1\u67e5\u5408\u540c\u4e2d\u7684\u7a0e\u52a1\u6761\u6b3e\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u7b2c69\u53f7\u901a\u77e5\u7684\u8981\u6c42\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Diem_khac_biet_quan_trong_nhat_trong_Thong_tu_692025TT-BTC_ma_ke_toan_can_dac_biet_luu_y_la_gi\"><\/span><b>69\/2025\/TT-BTC\u53f7\u901a\u51fd\u4e2d\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u7279\u522b\u6ce8\u610f\u7684\u6700\u91cd\u8981\u533a\u522b\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5173\u952e\u6027\u53d8\u9769\u5728\u4e8e100%\u7cfb\u7edf\u7684\u6570\u5b57\u5316\u3002\u7b2c69\u53f7\u901a\u77e5\u901a\u8fc7\u7a0e\u52a1\u673a\u5173\u95e8\u6237\u7cfb\u7edf\uff0c\u52a0\u5f3a\u4e86\u4e70\u5356\u53cc\u65b9\u7535\u5b50\u53d1\u7968\u6570\u636e\u7684\u6838\u5bf9\u6d41\u7a0b\u3002\u7b2c219\u53f7\u901a\u77e5\u4fa7\u91cd\u4e8e\u7eb8\u8d28\u8bb0\u5f55\u5b58\u50a8\u7684\u98ce\u9669\uff0c\u800c\u7b2c69\u53f7\u901a\u77e5\u5219\u5c06\u98ce\u9669\u8f6c\u79fb\u5230\u7cfb\u7edf\u5185\u90e8\u7684\u6570\u636e\u5dee\u5f02\u4e0a\u3002\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u786e\u4fdd\u4f1a\u8ba1\u8f6f\u4ef6\u4e2d\u5f55\u5165\u7684\u6570\u636e\u4e0e\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u603b\u5c40\u7684\u7535\u5b50\u53d1\u7968\u6570\u636e\u5b8c\u5168\u4e00\u81f4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Neu_phat_hien_da_lo_ke_khai_sai_quy_dinh_cu_tu_Thong_tu_219_cho_ky_tinh_thue_sau_ngay_01072025_xu_ly_nhu_the_nao\"><\/span><b>\u5982\u679c\u53d1\u73b0\u6839\u636e2025\u5e747\u67081\u65e5\u4e4b\u540e\u7684\u7eb3\u7a0e\u671f\u7684\u7b2c219\u53f7\u901a\u77e5\u4e2d\u7684\u65e7\u89c4\u5b9a\u4f5c\u51fa\u4e86\u4e0d\u6b63\u786e\u7684\u7533\u62a5\uff0c\u5e94\u8be5\u600e\u4e48\u529e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u56e0\u6cd5\u89c4\u9002\u7528\u4e0d\u5f53\u800c\u53d1\u73b0\u9519\u8bef\uff0c\u4f1a\u8ba1\u4eba\u5458\u5fc5\u987b\u7acb\u5373\u6309\u7167\u73b0\u884c\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7684\u89c4\u5b9a\u8fdb\u884c\u8865\u5145\u7533\u62a5\u3002\u5728\u7a0e\u52a1\u673a\u5173\u4f5c\u51fa\u68c0\u67e5\u6216\u5ba1\u8ba1\u51b3\u5b9a\u524d\u4e3b\u52a8\u63d0\u4ea4\u8865\u5145\u7533\u62a5\u8868\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u56e0\u5077\u7a0e\u6f0f\u7a0e\u6216\u865a\u5047\u7533\u62a5\u800c\u53d7\u5230\u5904\u7f5a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tu_692025_co_lam_thay_doi_cach_tinh_thue_cho_hang_hoa_xuat_khau_khong\"><\/span><b>\u7b2c 69\/2025 \u53f7\u901a\u544a\u662f\u5426\u6539\u53d8\u4e86\u51fa\u53e3\u8d27\u7269\u7a0e\u6536\u7684\u8ba1\u7b97\u65b9\u6cd5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u7b2c69\u53f7\u901a\u77e5\u5bf9\u975e\u73b0\u91d1\u652f\u4ed8\u5355\u636e\u548c\u51fa\u53e3\u8d27\u7269\u539f\u4ea7\u5730\u8bc1\u660e\u6587\u4ef6\u589e\u52a0\u4e86\u66f4\u4e25\u683c\u7684\u89c4\u5b9a\uff0c\u4ee5\u6253\u51fb\u9000\u7a0e\u6b3a\u8bc8\u3002\u5982\u679c\u4f1a\u8ba1\u4eba\u5458\u4ecd\u7136\u6cbf\u7528\u7b2c219\u53f7\u901a\u77e5\u65f6\u671f\u7684\u65e7\u89c2\u5ff5\uff0c\u516c\u53f8\u7684\u9000\u7a0e\u7533\u8bf7\u5f88\u53ef\u80fd\u88ab\u7a0e\u52a1\u673a\u5173\u9a73\u56de\u3002\u8bf7\u4ed4\u7ec6\u9605\u8bfb\u7b2c69\u53f7\u901a\u77e5\u4e2d\u5173\u4e8e\u6700\u65b0\u51fa\u53e3\u9000\u7a0e\u7533\u8bf7\u6587\u4ef6\u7684\u9644\u5f55\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2025 v\u00e0 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi Th\u00f4ng t\u01b0 69\/2025\/TT-BTC. \u0110\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1eeb l\u00e2u \u0111\u00e3 r\u1ea5t quen thu\u1ed9c, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft nh\u1ea5t v\u1ec1 s\u1eafc thu\u1ebf n\u00e0y. Tuy nhi\u00ean, b\u01b0\u1edbc sang n\u0103m 2026, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8652,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8651","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\/8651","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=8651"}],"version-history":[{"count":7,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8651\/revisions"}],"predecessor-version":[{"id":10208,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8651\/revisions\/10208"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8652"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}