{"id":10010,"date":"2026-06-02T22:08:47","date_gmt":"2026-06-02T15:08:47","guid":{"rendered":"https:\/\/arito.vn\/?p=10010"},"modified":"2026-09-19T01:29:31","modified_gmt":"2026-09-18T18:29:31","slug":"lap-bao-cao-tai-chinh-nhanh-chong-chuan-phap-luat","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/lap-bao-cao-tai-chinh-nhanh-chong-chuan-phap-luat\/","title":{"rendered":"C\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: 7 b\u01b0\u1edbc v\u00e0 \u0111i\u1ec3m kh\u00e1c t\u1eeb n\u0103m 2026"},"content":{"rendered":"

K\u1ebf to\u00e1n l\u00e0m vi\u1ec7c trong n\u0103m 2026 ph\u1ea3i x\u1eed l\u00fd song song hai ch\u1ebf \u0111\u1ed9: b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 theo quy \u0111\u1ecbnh c\u0169, v\u00e0 b\u00e1o c\u00e1o n\u0103m 2026 theo Th\u00f4ng t\u01b0 99\/2025.<\/p>\n

B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo 7 b\u01b0\u1edbc, k\u00e8m b\u1ea3ng tra nhanh \u00e1p d\u1ee5ng th\u00f4ng t\u01b0 n\u00e0o cho n\u0103m n\u00e0o.<\/p>\n

N\u0103m t\u00e0i ch\u00ednh n\u00e0o l\u1eadp theo th\u00f4ng t\u01b0 n\u00e0o<\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n c\u1ea7n \u0111\u1ecdc tr\u01b0\u1edbc.<\/p>\n\n\n\n\n\n\n
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N\u0103m t\u00e0i ch\u00ednh<\/p>\n<\/td>\n

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Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/p>\n<\/td>\n

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Th\u1eddi \u0111i\u1ec3m n\u1ed9p<\/p>\n<\/td>\n<\/tr>\n

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N\u0103m 2025 v\u00e0 tr\u01b0\u1edbc \u0111\u00f3<\/p>\n<\/td>\n

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Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/p>\n<\/td>\n

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N\u1ed9p trong n\u0103m 2026 nh\u01b0ng v\u1eabn l\u1eadp theo ch\u1ebf \u0111\u1ed9 c\u0169<\/p>\n<\/td>\n<\/tr>\n

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T\u1eeb n\u0103m 2026 tr\u1edf \u0111i<\/b><\/b><\/p>\n<\/td>\n

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Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><\/b><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
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Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/p>\n<\/td>\n

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Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, kh\u00f4ng thay \u0111\u1ed5i<\/b><\/b><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Th\u00f4ng t\u01b0 99\/2025 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026. Doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ed1c \u00e1p d\u1ee5ng theo n\u0103m t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh.<\/p>\n

B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng g\u00ec<\/h2>\n

Theo Th\u00f4ng t\u01b0 99\/2025, \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026:<\/p>\n\n\n\n\n\n\n\n
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M\u1eabu s\u1ed1<\/p>\n<\/td>\n

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T\u00ean b\u00e1o c\u00e1o<\/p>\n<\/td>\n

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Cho bi\u1ebft<\/p>\n<\/td>\n<\/tr>\n

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B01-DN<\/p>\n<\/td>\n

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B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/b><\/b><\/p>\n<\/td>\n

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T\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m<\/p>\n<\/td>\n<\/tr>\n

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B02-DN<\/p>\n<\/td>\n

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B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\n<\/td>\n

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Doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn trong k\u1ef3<\/p>\n<\/td>\n<\/tr>\n

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B03-DN<\/p>\n<\/td>\n

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B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/p>\n<\/td>\n

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D\u00f2ng ti\u1ec1n v\u00e0o ra trong k\u1ef3<\/p>\n<\/td>\n<\/tr>\n

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B09-DN<\/p>\n<\/td>\n

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B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n<\/td>\n

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Di\u1ec5n gi\u1ea3i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t v\u1ec1 t\u00ean g\u1ecdi:<\/b> \u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d \u0111\u1ed5i th\u00e0nh \u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d<\/b>. T\u00ean m\u1edbi tr\u00f9ng v\u1edbi thu\u1eadt ng\u1eef m\u00e0 chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf d\u00f9ng t\u1eeb l\u00e2u.<\/p>\n

Ngo\u00e0i \u0111\u1ed5i t\u00ean, Th\u00f4ng t\u01b0 99 c\u00f2n b\u1ed5 sung m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau m\u1edbi nh\u01b0 t\u00e0i s\u1ea3n sinh h\u1ecdc, v\u00e0 thay \u0111\u1ed5i m\u1ed9t s\u1ed1 m\u00e3 s\u1ed1 tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. Chi ti\u1ebft \u0111\u1ed1i chi\u1ebfu m\u00e3 s\u1ed1 c\u00f3 trong b\u00e0i c\u00e1c b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh theo m\u1eabu m\u1edbi<\/span><\/a>.<\/p>\n

Th\u00f4ng t\u01b0 99 kh\u00e1c Th\u00f4ng t\u01b0 200 \u1edf ch\u1ed7 n\u00e0o<\/h3>\n

Ngo\u00e0i bi\u1ec3u m\u1eabu, c\u00f3 hai kh\u00e1c bi\u1ec7t v\u1ec1 b\u1ea3n ch\u1ea5t:<\/p>\n

M\u1edf r\u1ed9ng ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh.<\/b> Th\u00f4ng t\u01b0 200 ch\u1ee7 y\u1ebfu h\u01b0\u1edbng d\u1eabn ghi s\u1ed5 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Th\u00f4ng t\u01b0 99 m\u1edf r\u1ed9ng sang y\u00eau c\u1ea7u v\u1ec1 qu\u1ea3n tr\u1ecb, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 quy\u1ec1n t\u1ef1 ch\u1ee7 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Trao quy\u1ec1n t\u1ef1 thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 k\u1ebf to\u00e1n.<\/b> Ph\u1ee5 l\u1ee5c c\u1ee7a Th\u00f4ng t\u01b0 99 mang t\u00ednh tham kh\u1ea3o. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung bi\u1ec3u m\u1eabu v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 ghi nh\u1eadn n\u1ed9i dung trong s\u1ed5 tay k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb<\/b>.<\/p>\n

Y\u00eau c\u1ea7u cu\u1ed1i l\u00e0 ngh\u0129a v\u1ee5 m\u1edbi. T\u1ef1 thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n n\u1ed9i b\u1ed9 ghi nh\u1eadn, kh\u00f4ng \u0111\u1ec3 m\u1ed7i b\u1ed9 ph\u1eadn l\u00e0m m\u1ed9t ki\u1ec3u.<\/p>\n

\"c\u00e1ch<\/p>\n

B\u1ea3y b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n

B\u01b0\u1edbc 1: T\u1eadp h\u1ee3p v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb<\/h3>\n\n\n\n\n\n\n\n
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Vi\u1ec7c l\u00e0m<\/p>\n<\/td>\n

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\u0110i\u1ec3m c\u1ea7n ch\u00fa \u00fd<\/p>\n<\/td>\n<\/tr>\n

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Thu th\u1eadp \u0111\u1ee7 ch\u1ee9ng t\u1eeb ph\u00e1t sinh trong k\u1ef3<\/p>\n<\/td>\n

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H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o, phi\u1ebfu thu chi, phi\u1ebfu nh\u1eadp xu\u1ea5t kho, ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng<\/p>\n<\/td>\n<\/tr>\n

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Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/p>\n<\/td>\n

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Tra c\u1ee9u t\u00ecnh tr\u1ea1ng ng\u01b0\u1eddi b\u00e1n, l\u01b0u k\u1ebft qu\u1ea3 tra c\u1ee9u<\/p>\n<\/td>\n<\/tr>\n

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R\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/p>\n<\/td>\n

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\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/p>\n<\/td>\n<\/tr>\n

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\u0110\u1ed1i chi\u1ebfu danh s\u00e1ch h\u00f3a \u0111\u01a1n \u0111\u00e3 nh\u1eadn v\u1edbi b\u1ea3ng k\u00ea<\/p>\n<\/td>\n

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Ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n thi\u1ebfu<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c hay b\u1ecb b\u1ecf s\u00f3t:<\/b> danh s\u00e1ch h\u00e0ng \u0111\u00e3 nh\u1eadp kho nh\u01b0ng ch\u01b0a nh\u1eadn h\u00f3a \u0111\u01a1n. C\u1ea7n r\u00e0 ri\u00eang \u0111\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1 kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 ghi nh\u1eadn chi ph\u00ed \u0111\u00fang k\u1ef3.<\/p>\n

V\u1ec1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n, xem b\u00e0i m\u1ee9c ph\u1ea1t h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p<\/span><\/a>.<\/p>\n

B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh<\/h3>\n

Nh\u1eadp h\u1ebft ch\u1ee9ng t\u1eeb v\u00e0o s\u1ed5, kh\u00f4ng \u0111\u1ec3 ch\u1ee9ng t\u1eeb t\u1ed3n. Ki\u1ec3m tra kh\u00f4ng c\u00f3 nghi\u1ec7p v\u1ee5 n\u00e0o b\u1ecb h\u1ea1ch to\u00e1n tr\u00f9ng.<\/p>\n

B\u01b0\u1edbc 3: Ph\u00e2n lo\u1ea1i v\u00e0 r\u00e0 so\u00e1t nghi\u1ec7p v\u1ee5 theo t\u1eebng ph\u1ea7n h\u00e0nh<\/h3>\n\n\n\n\n\n\n\n\n\n\n
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Ph\u1ea7n h\u00e0nh<\/p>\n<\/td>\n

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Vi\u1ec7c r\u00e0 so\u00e1t<\/p>\n<\/td>\n<\/tr>\n

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Ti\u1ec1n<\/p>\n<\/td>\n

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\u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 s\u1ed5 v\u1edbi s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng v\u00e0 ki\u1ec3m k\u00ea qu\u1ef9<\/p>\n<\/td>\n<\/tr>\n

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C\u00f4ng n\u1ee3 ph\u1ea3i thu<\/p>\n<\/td>\n

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\u0110\u1ed1i chi\u1ebfu s\u1ed5 chi ti\u1ebft v\u1edbi s\u1ed5 t\u1ed5ng h\u1ee3p, r\u00e0 n\u1ee3 qu\u00e1 h\u1ea1n<\/p>\n<\/td>\n<\/tr>\n

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C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/p>\n<\/td>\n

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\u0110\u1ed1i chi\u1ebfu v\u1edbi nh\u00e0 cung c\u1ea5p, r\u00e0 kho\u1ea3n \u0111\u1ebfn h\u1ea1n<\/p>\n<\/td>\n<\/tr>\n

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H\u00e0ng t\u1ed3n kho<\/p>\n<\/td>\n

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\u0110\u1ed1i chi\u1ebfu s\u1ed5 k\u1ebf to\u00e1n v\u1edbi th\u1ebb kho v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea<\/p>\n<\/td>\n<\/tr>\n

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T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n

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Ki\u1ec3m tra tr\u00edch kh\u1ea5u hao \u0111\u1ee7 v\u00e0 \u0111\u00fang<\/p>\n<\/td>\n<\/tr>\n

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Doanh thu<\/p>\n<\/td>\n

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\u0110\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n ra<\/p>\n<\/td>\n<\/tr>\n

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Chi ph\u00ed<\/p>\n<\/td>\n

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R\u00e0 kho\u1ea3n ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Chi ti\u1ebft nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng c\u00f3 trong b\u00e0i k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/span><\/a>.<\/p>\n

B\u01b0\u1edbc 4: Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n cu\u1ed1i k\u1ef3<\/h3>\n\n\n\n\n\n\n\n\n\n
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B\u00fat to\u00e1n<\/p>\n<\/td>\n

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Content<\/p>\n<\/td>\n<\/tr>\n

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Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n

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\u0110\u1ee7 cho c\u1ea3 k\u1ef3<\/p>\n<\/td>\n<\/tr>\n

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Ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/p>\n<\/td>\n

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Theo th\u1eddi gian ph\u00e2n b\u1ed5 \u0111\u00e3 \u0111\u0103ng k\u00fd<\/p>\n<\/td>\n<\/tr>\n

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Tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n

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\u0110\u1ea3m b\u1ea3o ghi nh\u1eadn \u0111\u00fang k\u1ef3<\/p>\n<\/td>\n<\/tr>\n

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\u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3<\/p>\n<\/td>\n

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V\u1edbi kho\u1ea3n m\u1ee5c c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/p>\n<\/td>\n<\/tr>\n

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Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng<\/p>\n<\/td>\n

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N\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, theo quy \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n

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H\u1ea1ch to\u00e1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/p>\n<\/td>\n

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\u0110\u1ee7 cho k\u1ef3<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u01b0\u1edbc 5: Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu v\u00e0 kh\u00f3a s\u1ed5<\/h3>\n

Th\u1ef1c hi\u1ec7n checklist \u0111\u1ed1i chi\u1ebfu ch\u00e9o \u1edf ph\u1ea7n d\u01b0\u1edbi tr\u01b0\u1edbc khi kh\u00f3a.<\/p>\n

B\u01b0\u1edbc 6: K\u1ebft chuy\u1ec3n v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/h3>\n

K\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, doanh thu, chi ph\u00ed, x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 tr\u01b0\u1edbc thu\u1ebf, t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 sau thu\u1ebf.<\/p>\n

B\u01b0\u1edbc 7: L\u1eadp b\u1ed1n b\u00e1o c\u00e1o v\u00e0 thuy\u1ebft minh<\/h3>\n

L\u1eadp theo th\u1ee9 t\u1ef1: b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, sau c\u00f9ng l\u00e0 thuy\u1ebft minh.<\/p>\n

Thuy\u1ebft minh l\u1eadp sau c\u00f9ng v\u00ec n\u00f3 di\u1ec5n gi\u1ea3i s\u1ed1 li\u1ec7u c\u1ee7a ba b\u00e1o c\u00e1o tr\u01b0\u1edbc.<\/p>\n

Checklist \u0111\u1ed1i chi\u1ebfu ch\u00e9o tr\u01b0\u1edbc khi n\u1ed9p<\/h2>\n

\u0110\u00e2y l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb nh\u1ea5t c\u1ee7a quy tr\u00ecnh. B\u1ed1n b\u00e1o c\u00e1o c\u00f3 c\u00e1c r\u00e0ng bu\u1ed9c ph\u1ea3i kh\u1edbp v\u1edbi nhau.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
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#<\/p>\n<\/td>\n

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Ph\u00e9p ki\u1ec3m tra<\/p>\n<\/td>\n

\n

Ph\u1ea3i kh\u1edbp<\/p>\n<\/td>\n<\/tr>\n

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1<\/p>\n<\/td>\n

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T\u1ed5ng t\u00e0i s\u1ea3n so v\u1edbi t\u1ed5ng ngu\u1ed3n v\u1ed1n tr\u00ean B01-DN<\/p>\n<\/td>\n

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B\u1eb1ng nhau<\/p>\n<\/td>\n<\/tr>\n

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2<\/p>\n<\/td>\n

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Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3 tr\u00ean B01-DN so v\u1edbi ti\u1ec1n cu\u1ed1i k\u1ef3 tr\u00ean B03-DN<\/p>\n<\/td>\n

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B\u1eb1ng nhau<\/p>\n<\/td>\n<\/tr>\n

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3<\/p>\n<\/td>\n

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L\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean B02-DN so v\u1edbi bi\u1ebfn \u0111\u1ed9ng l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i tr\u00ean B01-DN<\/p>\n<\/td>\n

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Kh\u1edbp sau khi tr\u1eeb c\u1ed5 t\u1ee9c v\u00e0 tr\u00edch qu\u1ef9<\/p>\n<\/td>\n<\/tr>\n

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4<\/p>\n<\/td>\n

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L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf tr\u00ean B02-DN so v\u1edbi d\u00f2ng \u0111\u1ea7u ti\u00ean c\u1ee7a B03-DN theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp<\/p>\n<\/td>\n

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B\u1eb1ng nhau<\/p>\n<\/td>\n<\/tr>\n

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5<\/p>\n<\/td>\n

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S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 tr\u00ean B01-DN so v\u1edbi s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a b\u00e1o c\u00e1o n\u0103m tr\u01b0\u1edbc<\/p>\n<\/td>\n

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B\u1eb1ng nhau, tr\u1eeb khi c\u00f3 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 \u0111\u01b0\u1ee3c thuy\u1ebft minh<\/p>\n<\/td>\n<\/tr>\n

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6<\/p>\n<\/td>\n

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Doanh thu tr\u00ean B02-DN so v\u1edbi t\u1ed5ng b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n ra<\/p>\n<\/td>\n

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Ch\u00eanh l\u1ec7ch ph\u1ea3i gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c<\/p>\n<\/td>\n<\/tr>\n

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7<\/p>\n<\/td>\n

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S\u1ed1 li\u1ec7u thuy\u1ebft minh so v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c b\u00e1o c\u00e1o ch\u00ednh<\/p>\n<\/td>\n

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B\u1eb1ng nhau<\/p>\n<\/td>\n<\/tr>\n

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8<\/p>\n<\/td>\n

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H\u00e0ng t\u1ed3n kho tr\u00ean B01-DN so v\u1edbi bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea<\/p>\n<\/td>\n

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Ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u00e3 x\u1eed l\u00fd<\/p>\n<\/td>\n<\/tr>\n

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9<\/p>\n<\/td>\n

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C\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 so v\u1edbi bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu v\u1edbi \u0111\u1ed1i t\u00e1c<\/p>\n<\/td>\n

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Ch\u00eanh l\u1ec7ch ph\u1ea3i gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ph\u00e9p ki\u1ec3m tra s\u1ed1 2 v\u00e0 s\u1ed1 4 l\u00e0 hai ph\u00e9p hay ph\u00e1t hi\u1ec7n l\u1ed7i nh\u1ea5t.<\/b> B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 b\u00e1o c\u00e1o d\u1ec5 sai nh\u1ea5t trong b\u1ed1n b\u00e1o c\u00e1o, v\u00e0 hai r\u00e0ng bu\u1ed9c n\u00e0y b\u1eaft \u0111\u01b0\u1ee3c ph\u1ea7n l\u1edbn l\u1ed7i.<\/p>\n

V\u1ec1 c\u00e1ch \u0111\u1ecdc v\u00e0 di\u1ec5n gi\u1ea3i s\u1ed1 li\u1ec7u sau khi l\u1eadp xong, xem b\u00e0i ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a>.<\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n\n\n\n\n\n\n
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\u0110\u1ed1i t\u01b0\u1ee3ng<\/p>\n<\/td>\n

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Lo\u1ea1i b\u00e1o c\u00e1o<\/p>\n<\/td>\n

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Th\u1eddi h\u1ea1n<\/p>\n<\/td>\n<\/tr>\n

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Doanh nghi\u1ec7p ngo\u00e0i nh\u00e0 n\u01b0\u1edbc<\/p>\n<\/td>\n

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B\u00e1o c\u00e1o n\u0103m<\/p>\n<\/td>\n

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Ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<\/tr>\n

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Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc<\/p>\n<\/td>\n

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B\u00e1o c\u00e1o n\u0103m<\/p>\n<\/td>\n

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Ch\u1eadm nh\u1ea5t 90 ng\u00e0y<\/p>\n<\/td>\n<\/tr>\n

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Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc<\/p>\n<\/td>\n

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B\u00e1o c\u00e1o qu\u00fd<\/p>\n<\/td>\n

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Ch\u1eadm nh\u1ea5t 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac qu\u00fd<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u1edbi doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch, h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o n\u0103m l\u00e0 ng\u00e0y 31\/3 n\u0103m sau.<\/p>\n

N\u01a1i n\u1ed9p<\/b> th\u01b0\u1eddng g\u1ed3m c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u01a1 quan th\u1ed1ng k\u00ea. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 theo lo\u1ea1i h\u00ecnh v\u00e0 \u0111\u1ecba b\u00e0n.<\/p>\n

V\u1ec1 x\u1eed ph\u1ea1t n\u1ed9p ch\u1eadm:<\/b> quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu theo v\u0103n b\u1ea3n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng, v\u00ec c\u00e1c quy \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u00e3 c\u00f3 nhi\u1ec1u l\u1ea7n s\u1eeda \u0111\u1ed5i.<\/p>\n

K\u1ef3 \u0111\u1ea7u \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99<\/h2>\n

Ph\u1ea7n n\u00e0y d\u00e0nh ri\u00eang cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026, k\u1ef3 \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 m\u1edbi.<\/p>\n\n\n\n\n\n\n\n\n\n
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Vi\u1ec7c c\u1ea7n l\u00e0m<\/p>\n<\/td>\n

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Content<\/p>\n<\/td>\n<\/tr>\n

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Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/p>\n<\/td>\n

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S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m 2025 theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u0169 chuy\u1ec3n sang h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi<\/p>\n<\/td>\n<\/tr>\n

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R\u00e0 c\u00e1c t\u00e0i kho\u1ea3n b\u1ecb b\u1ecf ho\u1eb7c \u0111\u1ed5i t\u00ean<\/p>\n<\/td>\n

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H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 99 c\u00f3 71 t\u00e0i kho\u1ea3n c\u1ea5p 1, \u00edt h\u01a1n Th\u00f4ng t\u01b0 200 n\u0103m t\u00e0i kho\u1ea3n<\/p>\n<\/td>\n<\/tr>\n

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\u0110\u1ed1i chi\u1ebfu m\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau<\/p>\n<\/td>\n

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M\u1ed9t s\u1ed1 m\u00e3 s\u1ed1 tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh thay \u0111\u1ed5i<\/p>\n<\/td>\n<\/tr>\n

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Tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh<\/p>\n<\/td>\n

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C\u1ed9t s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc tr\u00ean b\u00e1o c\u00e1o n\u0103m 2026<\/p>\n<\/td>\n<\/tr>\n

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C\u1eadp nh\u1eadt s\u1ed5 tay k\u1ebf to\u00e1n<\/p>\n<\/td>\n

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Ghi nh\u1eadn bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 k\u1ebf to\u00e1n m\u00e0 doanh nghi\u1ec7p t\u1ef1 thi\u1ebft k\u1ebf<\/p>\n<\/td>\n<\/tr>\n

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C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/p>\n<\/td>\n

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H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o theo ch\u1ebf \u0111\u1ed9 m\u1edbi<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c d\u1ec5 b\u1ecb b\u1ecf s\u00f3t nh\u1ea5t l\u00e0 tr\u00ecnh b\u00e0y l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh.<\/b> B\u00e1o c\u00e1o n\u0103m 2026 c\u00f3 c\u1ed9t s\u1ed1 li\u1ec7u n\u0103m 2025 \u0111\u1ec3 so s\u00e1nh. S\u1ed1 li\u1ec7u \u0111\u00f3 l\u1eadp theo ch\u1ebf \u0111\u1ed9 c\u0169 n\u00ean c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u1ec1 c\u00e1ch tr\u00ecnh b\u00e0y c\u1ee7a ch\u1ebf \u0111\u1ed9 m\u1edbi, k\u00e8m thuy\u1ebft minh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i.<\/p>\n

S\u00e1u l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n\n\n\n\n\n\n
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L\u1ed7i<\/p>\n<\/td>\n

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H\u1eadu qu\u1ea3<\/p>\n<\/td>\n<\/tr>\n

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D\u00f9ng h\u01b0\u1edbng d\u1eabn theo Th\u00f4ng t\u01b0 200 cho b\u00e1o c\u00e1o n\u0103m 2026<\/p>\n<\/td>\n

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Sai t\u00ean b\u00e1o c\u00e1o v\u00e0 m\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau<\/p>\n<\/td>\n<\/tr>\n

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Nh\u1ea7m ch\u1ebf \u0111\u1ed9 \u00e1p d\u1ee5ng gi\u1eefa b\u00e1o c\u00e1o n\u0103m 2025 v\u00e0 n\u0103m 2026<\/p>\n<\/td>\n

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L\u1eadp sai m\u1ed9t trong hai k\u1ef3<\/p>\n<\/td>\n<\/tr>\n

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Ghi doanh thu m\u00e0 thi\u1ebfu gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng<\/p>\n<\/td>\n

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L\u1ee3i nhu\u1eadn cao gi\u1ea3 t\u1ea1o<\/p>\n<\/td>\n<\/tr>\n

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Kh\u00f4ng \u0111\u1ed1i chi\u1ebfu ti\u1ec1n cu\u1ed1i k\u1ef3 gi\u1eefa B01-DN v\u00e0 B03-DN<\/p>\n<\/td>\n

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B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 sai m\u00e0 kh\u00f4ng ph\u00e1t hi\u1ec7n<\/p>\n<\/td>\n<\/tr>\n

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B\u1ecf qua b\u00fat to\u00e1n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n

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Chi ph\u00ed ghi sai k\u1ef3<\/p>\n<\/td>\n<\/tr>\n

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Thuy\u1ebft minh kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o ch\u00ednh<\/p>\n<\/td>\n

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B\u1ecb \u0111\u1eb7t c\u00e2u h\u1ecfi khi ki\u1ec3m tra<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean h\u1ec7 th\u1ed1ng<\/h2>\n

Hai vi\u1ec7c t\u1ed1n th\u1eddi gian nh\u1ea5t khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 \u0111\u1ed1i chi\u1ebfu gi\u1eefa c\u00e1c ph\u1ea7n h\u00e0nh v\u00e0 chuy\u1ec3n s\u1ed1 li\u1ec7u gi\u1eefa b\u1ed1n b\u00e1o c\u00e1o.<\/p>\n

Ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh k\u1ebf to\u00e1n c\u1ee7a Arito<\/a><\/span> h\u1ed7 tr\u1ee3:<\/span><\/p>\n