{"id":15047,"date":"2026-08-27T19:36:29","date_gmt":"2026-08-27T12:36:29","guid":{"rendered":"https:\/\/arito.vn\/?p=15047"},"modified":"2026-11-02T14:31:18","modified_gmt":"2026-11-02T07:31:18","slug":"thong-tu-sua-doi-bo-sung-thong-tu-thay-the-thong-tu-200","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/thong-tu-sua-doi-bo-sung-thong-tu-thay-the-thong-tu-200\/","title":{"rendered":"Th\u00f4ng T\u01b0 200 \u0110\u01b0\u1ee3c Thay Th\u1ebf B\u1eb1ng Th\u00f4ng T\u01b0 N\u00e0o? Gi\u1ea3i \u0110\u00e1p"},"content":{"rendered":"

Tr\u1ea3 l\u1eddi ng\u1eafn: Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, ban h\u00e0nh ng\u00e0y 27\/10\/2025, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026.<\/strong> T\u1eeb m\u1ed1c n\u00e0y, Th\u00f4ng t\u01b0 200 h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n

M\u1ed9t \u0111i\u1ec1u c\u1ea7n n\u00f3i r\u00f5 ngay: th\u00f4ng t\u01b0 m\u1edbi ch\u1ec9 thay Th\u00f4ng t\u01b0 200. Th\u00f4ng t\u01b0 133\/2016\/TT-BTC d\u00e0nh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u00f4ng b\u1ecb thay th\u1ebf<\/strong> v\u00e0 v\u1eabn ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng.<\/p>\n

B\u00e0i n\u00e0y tr\u00ecnh b\u00e0y to\u00e0n b\u1ed9 chu\u1ed7i v\u0103n b\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 200 t\u1eeb 2014 t\u1edbi khi h\u1ebft hi\u1ec7u l\u1ef1c, c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 99\/2025, v\u00e0 vi\u1ec7c c\u1ea7n l\u00e0m \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i.<\/p>\n

Th\u00f4ng t\u01b0 n\u00e0o thay th\u1ebf Th\u00f4ng t\u01b0 200?<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
Content<\/td>\nTh\u00f4ng tin<\/td>\n<\/tr>\n<\/thead>\n
V\u0103n b\u1ea3n b\u1ecb thay th\u1ebf<\/td>\nTh\u00f4ng t\u01b0 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/td>\n<\/tr>\n
V\u0103n b\u1ea3n thay th\u1ebf<\/td>\nTh\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong><\/td>\n<\/tr>\n
Ng\u00e0y ban h\u00e0nh<\/td>\n27\/10\/2025<\/td>\n<\/tr>\n
Hi\u1ec7u l\u1ef1c<\/td>\n01\/01\/2026<\/strong><\/td>\n<\/tr>\n
Th\u00f4ng t\u01b0 200 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb<\/td>\n01\/01\/2026<\/strong><\/td>\n<\/tr>\n
\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/td>\nDoanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200<\/td>\n<\/tr>\n
Kh\u00f4ng thu\u1ed9c di\u1ec7n thay th\u1ebf<\/td>\nTh\u00f4ng t\u01b0 133\/2016\/TT-BTC cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"Th\u00f4ng<\/h2>\n

To\u00e0n b\u1ed9 chu\u1ed7i v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 200<\/h2>\n

Trong h\u01a1n m\u01b0\u1eddi n\u0103m hi\u1ec7u l\u1ef1c, Th\u00f4ng t\u01b0 200 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i hai l\u1ea7n tr\u01b0\u1edbc khi b\u1ecb thay th\u1ebf.<\/p>\n\n\n\n\n\n\n\n\n
V\u0103n b\u1ea3n<\/td>\nNg\u00e0y<\/td>\nT\u00e1c \u0111\u1ed9ng t\u1edbi Th\u00f4ng t\u01b0 200<\/td>\n<\/tr>\n<\/thead>\n
Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/td>\n22\/12\/2014<\/td>\nV\u0103n b\u1ea3n g\u1ed1c, h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/td>\n<\/tr>\n
Th\u00f4ng t\u01b0 75\/2015\/TT-BTC<\/strong><\/td>\nHi\u1ec7u l\u1ef1c 14\/07\/2015<\/td>\nS\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 128<\/strong> v\u1ec1 ph\u1ea1m vi \u00e1p d\u1ee5ng theo n\u0103m t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n
Th\u00f4ng t\u01b0 53\/2016\/TT-BTC<\/strong><\/td>\n\u00c1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau 01\/01\/2016<\/td>\nS\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u \u0111i\u1ec1u<\/strong>, xem b\u1ea3ng d\u01b0\u1edbi<\/td>\n<\/tr>\n
Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong><\/td>\n27\/10\/2025, hi\u1ec7u l\u1ef1c 01\/01\/2026<\/td>\nThay th\u1ebf to\u00e0n b\u1ed9<\/strong> Th\u00f4ng t\u01b0 200<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Chi ti\u1ebft c\u00e1c \u0111i\u1ec1u Th\u00f4ng t\u01b0 53\/2016 \u0111\u00e3 s\u1eeda \u0111\u1ed5i:<\/p>\n\n\n\n\n\n\n\n\n\n
\u0110i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c s\u1eeda<\/td>\nN\u1ed9i dung li\u00ean quan<\/td>\n<\/tr>\n<\/thead>\n
\u0110i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 15<\/td>\nC\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh<\/td>\n<\/tr>\n
\u0110i\u1ec1u 15, ph\u1ea7n v\u1ec1 gi\u00e1 v\u1ed1n b\u00ecnh qu\u00e2n gia quy\u1ec1n<\/td>\nD\u1eabn chi\u1ebfu sang \u0111i\u1ec3m d v\u00e0 \u0111i\u1ec3m e kho\u1ea3n 3 \u0110i\u1ec1u 15<\/td>\n<\/tr>\n
Kho\u1ea3n 1.3 \u0110i\u1ec1u 69<\/td>\nN\u1ed9i dung thu\u1ed9c t\u00e0i kho\u1ea3n 413 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/td>\n<\/tr>\n
Kho\u1ea3n 4.1 \u0110i\u1ec1u 69<\/td>\nN\u1ed9i dung thu\u1ed9c t\u00e0i kho\u1ea3n 413 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/td>\n<\/tr>\n
\u0110i\u1ec1u 120<\/td>\nHi\u1ec7u l\u1ef1c v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng theo n\u0103m t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ec sao c\u1ea7n bi\u1ebft chu\u1ed7i n\u00e0y: khi tra c\u1ee9u m\u1ed9t quy \u0111\u1ecbnh c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc 2026, ph\u1ea3i \u0111\u1ecdc b\u1ea3n h\u1ee3p nh\u1ea5t c\u1ee7a Th\u00f4ng t\u01b0 200 ch\u1ee9 kh\u00f4ng \u0111\u1ecdc ri\u00eang b\u1ea3n 2014. V\u00ed d\u1ee5 quy \u0111\u1ecbnh v\u1ec1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i \u0110i\u1ec1u 69 \u0111\u00e3 b\u1ecb s\u1eeda hai kho\u1ea3n b\u1edfi Th\u00f4ng t\u01b0 53\/2016.<\/p>\n

Th\u00f4ng t\u01b0 200 c\u00f2n hi\u1ec7u l\u1ef1c trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/h2>\n

Th\u00f4ng t\u01b0 200 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, nh\u01b0ng v\u1eabn l\u00e0 c\u0103n c\u1ee9 cho c\u00e1c k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc m\u1ed1c \u0111\u00f3.<\/p>\n\n\n\n\n\n\n
K\u1ef3 k\u1ebf to\u00e1n<\/td>\nL\u1eadp theo th\u00f4ng t\u01b0 n\u00e0o<\/td>\n<\/tr>\n<\/thead>\n
N\u0103m 2025 v\u00e0 c\u00e1c n\u0103m tr\u01b0\u1edbc<\/td>\nTh\u00f4ng t\u01b0 200\/2014<\/strong>, k\u00e8m c\u00e1c s\u1eeda \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 75\/2015 v\u00e0 Th\u00f4ng t\u01b0 53\/2016<\/td>\n<\/tr>\n
T\u1eeb n\u0103m 2026<\/td>\nTh\u00f4ng t\u01b0 99\/2025<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ngh\u0129a l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 n\u1ed9p trong n\u0103m 2026 v\u1eabn l\u1eadp theo Th\u00f4ng t\u01b0 200. Doanh nghi\u1ec7p b\u1ecb ki\u1ec3m tra, thanh tra cho c\u00e1c k\u1ef3 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc c\u0169ng v\u1eabn \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu theo Th\u00f4ng t\u01b0 200.<\/p>\n

Vi\u1ec7c c\u1ea7n l\u00e0m: gi\u1eef l\u1ea1i b\u1ea3n Th\u00f4ng t\u01b0 200 h\u1ee3p nh\u1ea5t trong h\u1ed3 s\u01a1, kh\u00f4ng x\u00f3a kh\u1ecfi t\u00e0i li\u1ec7u tham chi\u1ebfu c\u1ee7a ph\u00f2ng k\u1ebf to\u00e1n. V\u0103n b\u1ea3n h\u1ebft hi\u1ec7u l\u1ef1c kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng c\u00f2n d\u00f9ng \u0111\u1ec3 gi\u1ea3i tr\u00ecnh.<\/p>\n

\"Th\u00f4ng<\/p>\n

Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 99\/2025<\/h2>\n

\u0110\u1ed5i t\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h3>\n\n\n\n\n\n\n\n\n
<\/td>\nTh\u00f4ng t\u01b0 200\/2014<\/td>\nTh\u00f4ng t\u01b0 99\/2025<\/td>\n<\/tr>\n<\/thead>\n
B\u00e1o c\u00e1o v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n<\/td>\nB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/td>\nB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/strong><\/td>\n<\/tr>\n
B\u00e1o c\u00e1o v\u1ec1 k\u1ebft qu\u1ea3<\/td>\nB\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\nB\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<\/tr>\n
B\u00e1o c\u00e1o v\u1ec1 d\u00f2ng ti\u1ec1n<\/td>\nB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, M\u1eabu s\u1ed1 B 03 \u2013 DN<\/td>\nB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, M\u1eabu s\u1ed1 B 03 \u2013 DN<\/td>\n<\/tr>\n
Thuy\u1ebft minh<\/td>\nB\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\nB\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u00ean m\u1edbi tr\u00f9ng c\u00e1ch g\u1ecdi c\u1ee7a chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, n\u01a1i b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Statement of financial position. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u1eef M\u1eabu s\u1ed1 B 03 \u2013 DN v\u00e0 v\u1eabn cho ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/p>\n

Bi\u1ec3u m\u1eabu mang t\u00ednh tham kh\u1ea3o, k\u00e8m hai \u0111i\u1ec1u ki\u1ec7n<\/h3>\n

C\u00e1c bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 k\u1ebf to\u00e1n \u1edf ph\u1ee5 l\u1ee5c chuy\u1ec3n sang mang t\u00ednh tham kh\u1ea3o<\/strong>. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf, nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng hai \u0111i\u1ec1u ki\u1ec7n:<\/p>\n\n\n\n\n\n\n
\u0110i\u1ec1u ki\u1ec7n<\/td>\nContent<\/td>\nH\u1ec7 qu\u1ea3 n\u1ebfu thi\u1ebfu<\/td>\n<\/tr>\n<\/thead>\n
\u0110\u1ee7 n\u1ed9i dung ch\u1ee7 y\u1ebfu theo \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n<\/strong><\/td>\nT\u00ean v\u00e0 s\u1ed1 hi\u1ec7u ch\u1ee9ng t\u1eeb, ng\u00e0y l\u1eadp, t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 \u0111\u01a1n v\u1ecb l\u1eadp v\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn, n\u1ed9i dung nghi\u1ec7p v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 s\u1ed1 ti\u1ec1n, ch\u1eef k\u00fd v\u00e0 h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi duy\u1ec7t v\u00e0 nh\u1eefng ng\u01b0\u1eddi li\u00ean quan<\/td>\nCh\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5<\/td>\n<\/tr>\n
Ghi nh\u1eadn m\u1eabu t\u1ef1 thi\u1ebft k\u1ebf trong s\u1ed5 tay k\u1ebf to\u00e1n<\/strong><\/td>\nV\u0103n b\u1ea3n n\u1ed9i b\u1ed9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p d\u00f9ng m\u1eabu n\u00e0o cho nghi\u1ec7p v\u1ee5 n\u00e0o<\/td>\nKh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1eabu \u0111ang d\u00f9ng l\u00e0 m\u1eabu doanh nghi\u1ec7p \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u01b0\u1edbc \u0111\u00e2y doanh nghi\u1ec7p d\u1ef1a v\u00e0o ph\u1ee5 l\u1ee5c c\u1ee7a Th\u00f4ng t\u01b0 200 l\u00e0m c\u0103n c\u1ee9. T\u1eeb 2026, c\u0103n c\u1ee9 \u0111\u00f3 ph\u1ea3i do doanh nghi\u1ec7p t\u1ef1 t\u1ea1o ra b\u1eb1ng s\u1ed5 tay k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i v\u1ec1 tr\u00e1ch nhi\u1ec7m, kh\u00f4ng ph\u1ea3i n\u1edbi l\u1ecfng.<\/p>\n

H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/h3>\n

H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 99\/2025 g\u1ed3m 71 t\u00e0i kho\u1ea3n c\u1ea5p 1<\/strong>.<\/p>\n

C\u00e1c t\u00e0i kho\u1ea3n b\u1ecb lo\u1ea1i kh\u1ecfi danh m\u1ee5c:<\/p>\n\n\n\n\n\n\n\n\n\n
T\u00e0i kho\u1ea3n<\/td>\nT\u00ean theo Th\u00f4ng t\u01b0 200<\/td>\n<\/tr>\n<\/thead>\n
161<\/td>\nChi s\u1ef1 nghi\u1ec7p<\/td>\n<\/tr>\n
441<\/td>\nNgu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/td>\n<\/tr>\n
461<\/td>\nNgu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p<\/td>\n<\/tr>\n
466<\/td>\nNgu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n<\/tr>\n
611<\/td>\nMua h\u00e0ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c gi\u1eef, d\u00f9 giai \u0111o\u1ea1n d\u1ef1 th\u1ea3o c\u00f3 nhi\u1ec1u th\u00f4ng tin tr\u00e1i chi\u1ec1u: 621, 622, 623, 627, 154, 155, 337<\/strong>. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 x\u00e2y d\u1ef1ng kh\u00f4ng ph\u1ea3i thay \u0111\u1ed5i c\u00e1ch t\u1eadp h\u1ee3p chi ph\u00ed theo nh\u00f3m n\u00e0y.<\/p>\n

T\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed5i t\u00ean:<\/p>\n\n\n\n\n\n\n
T\u00e0i kho\u1ea3n<\/td>\nTh\u00f4ng t\u01b0 200<\/td>\nTh\u00f4ng t\u01b0 99\/2025<\/td>\n<\/tr>\n<\/thead>\n
244<\/td>\nC\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/td>\nK\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/strong><\/td>\n<\/tr>\n
344<\/td>\nNh\u1eadn c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/td>\nNh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u1edbi t\u00e0i kho\u1ea3n 244, thay \u0111\u1ed5i kh\u00f4ng ch\u1ec9 l\u00e0 t\u00ean. Th\u00f4ng t\u01b0 n\u00eau r\u00f5 kh\u00f4ng d\u00f9ng t\u00e0i kho\u1ea3n 244 \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p<\/strong>, t\u1ee9c ph\u1ea1m vi ph\u1ea3n \u00e1nh b\u1ecb thu h\u1eb9p.<\/p>\n

T\u00e0i kho\u1ea3n 241 \u0111\u01b0\u1ee3c t\u00e1i c\u1ea5u tr\u00fac<\/h3>\n\n\n\n\n\n\n\n\n\n
<\/td>\nTh\u00f4ng t\u01b0 200\/2014<\/td>\nTh\u00f4ng t\u01b0 99\/2025<\/td>\n<\/tr>\n<\/thead>\n
2411<\/td>\nMua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\nMua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n<\/tr>\n
2412<\/td>\nX\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/td>\nX\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/td>\n<\/tr>\n
2413<\/td>\nS\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/td>\nS\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng \u0111\u1ecbnh k\u1ef3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/td>\n<\/tr>\n
2414<\/td>\nKh\u00f4ng c\u00f3<\/td>\nN\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/td>\n<\/tr>\n
S\u1ed1 t\u00e0i kho\u1ea3n c\u1ea5p 2<\/td>\n3<\/td>\n4<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u00e0i kho\u1ea3n 241 \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p kh\u00f4ng th\u00e0nh l\u1eadp ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n. Vi\u1ec7c t\u00e1ch 2414 ra c\u00f3 \u00fd ngh\u0129a th\u1ef1c t\u1ebf: s\u1eeda ch\u1eefa b\u1ea3o d\u01b0\u1ee1ng \u0111\u1ecbnh k\u1ef3 l\u00e0 duy tr\u00ec tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng, c\u00f2n n\u00e2ng c\u1ea5p c\u1ea3i t\u1ea1o l\u00e0m t\u0103ng n\u0103ng l\u1ef1c ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian s\u1eed d\u1ee5ng, v\u00e0 hai lo\u1ea1i c\u00f3 c\u00e1ch x\u1eed l\u00fd kh\u00e1c nhau khi quy\u1ebft \u0111\u1ecbnh ghi t\u0103ng nguy\u00ean gi\u00e1 hay ghi v\u00e0o chi ph\u00ed trong k\u1ef3.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho<\/h3>\n

Th\u00f4ng t\u01b0 99\/2025 cho n\u0103m ph\u01b0\u01a1ng ph\u00e1p<\/strong>, b\u1ed5 sung ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed chu\u1ea9n.<\/p>\n\n\n\n\n\n\n\n\n\n
Ph\u01b0\u01a1ng ph\u00e1p<\/td>\nPh\u00f9 h\u1ee3p v\u1edbi<\/td>\n<\/tr>\n<\/thead>\n
Th\u1ef1c t\u1ebf \u0111\u00edch danh<\/td>\nH\u00e0ng gi\u00e1 tr\u1ecb l\u1edbn, theo d\u00f5i \u0111\u01b0\u1ee3c t\u1eebng \u0111\u01a1n v\u1ecb<\/td>\n<\/tr>\n
B\u00ecnh qu\u00e2n gia quy\u1ec1n<\/td>\nH\u00e0ng \u0111\u1ed3ng nh\u1ea5t, s\u1ed1 l\u01b0\u1ee3ng l\u1edbn<\/td>\n<\/tr>\n
Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/td>\nH\u00e0ng c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng<\/td>\n<\/tr>\n
Gi\u00e1 b\u00e1n l\u1ebb<\/strong><\/td>\nB\u00e1n l\u1ebb nhi\u1ec1u m\u1eb7t h\u00e0ng, kh\u00f3 theo d\u00f5i gi\u00e1 v\u1ed1n t\u1eebng m\u00e3<\/td>\n<\/tr>\n
Chi ph\u00ed chu\u1ea9n<\/strong><\/td>\nS\u1ea3n xu\u1ea5t l\u1eb7p l\u1ea1i, \u0111\u00e3 c\u00f3 \u0111\u1ecbnh m\u1ee9c \u1ed5n \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/strong> Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y kh\u00f4ng c\u00f3 trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 c\u0169ng kh\u00f4ng c\u00f3 trong chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u1ec1 h\u00e0ng t\u1ed3n kho. Nhi\u1ec1u t\u00e0i li\u1ec7u v\u1eabn li\u1ec7t k\u00ea b\u1ed1n ph\u01b0\u01a1ng ph\u00e1p g\u1ed3m nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc, \u0111\u00f3 l\u00e0 th\u00f4ng tin sai.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed chu\u1ea9n \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 b\u1ea3ng \u0111\u1ecbnh m\u1ee9c \u1ed5n \u0111\u1ecbnh, v\u00ec to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed chu\u1ea9n v\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i v\u00e0 x\u1eed l\u00fd.<\/p>\n

Hai nh\u00f3m n\u1ed9i dung \u0111\u01b0\u1ee3c b\u1ed5 sung<\/h3>\n
    \n
  • Qu\u1ea3n tr\u1ecb v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/strong> Mang t\u00ednh nguy\u00ean t\u1eafc, h\u01b0\u1edbng doanh nghi\u1ec7p x\u00e2y c\u01a1 ch\u1ebf ph\u00e2n t\u00e1ch nhi\u1ec7m v\u1ee5, ph\u00ea duy\u1ec7t v\u00e0 \u0111\u1ed1i chi\u1ebfu trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/li>\n
  • Nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/strong>, v\u00e0 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n khi ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 kh\u00f4ng ph\u1ea3i \u0110\u1ed3ng Vi\u1ec7t Nam (ng\u01b0\u1eddi duy\u1ec7t b\u00e0i x\u00e1c nh\u1eadn n\u1ed9i dung chi ti\u1ebft)<\/em>. Ch\u1ec9 li\u00ean quan t\u1edbi nh\u00f3m doanh nghi\u1ec7p c\u00f3 doanh thu v\u00e0 chi ph\u00ed ch\u1ee7 y\u1ebfu b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/li>\n<\/ul>\n

    Th\u00f4ng t\u01b0 c\u0169ng b\u1ed5 sung m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n m\u1edbi v\u00e0o danh m\u1ee5c (ng\u01b0\u1eddi duy\u1ec7t b\u00e0i x\u00e1c nh\u1eadn danh s\u00e1ch \u0111\u1ea7y \u0111\u1ee7)<\/em>. Tr\u01b0\u1edbc khi c\u1ea5u h\u00ecnh ph\u1ea7n m\u1ec1m, n\u00ean \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp danh m\u1ee5c t\u00e0i kho\u1ea3n ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 99\/2025.<\/p>\n

    Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n
    <\/td>\nVi\u1ec7c<\/td>\nTh\u1eddi \u0111i\u1ec3m<\/td>\n<\/tr>\n<\/thead>\n
    1<\/td>\nX\u00e1c \u0111\u1ecbnh \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200 hay Th\u00f4ng t\u01b0 133<\/td>\nTr\u01b0\u1edbc ti\u00ean, v\u00ec Th\u00f4ng t\u01b0 133 kh\u00f4ng b\u1ecb thay th\u1ebf<\/td>\n<\/tr>\n
    2<\/td>\nR\u00e0 s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n b\u1ecb lo\u1ea1i l\u00e0 161, 441, 461, 466, 611 v\u00e0 x\u1eed l\u00fd chuy\u1ec3n s\u1ed1 d\u01b0<\/td>\nTr\u01b0\u1edbc 31\/12\/2025<\/td>\n<\/tr>\n
    3<\/td>\nPh\u00e2n lo\u1ea1i l\u1ea1i s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n 2413 th\u00e0nh s\u1eeda ch\u1eefa b\u1ea3o d\u01b0\u1ee1ng \u0111\u1ecbnh k\u1ef3 ho\u1eb7c n\u00e2ng c\u1ea5p c\u1ea3i t\u1ea1o theo 2414<\/td>\nTr\u01b0\u1edbc 31\/12\/2025<\/td>\n<\/tr>\n
    4<\/td>\nL\u1eadp ho\u1eb7c c\u1eadp nh\u1eadt s\u1ed5 tay k\u1ebf to\u00e1n<\/strong> g\u1ed3m danh m\u1ee5c ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 m\u1eabu t\u1ef1 thi\u1ebft k\u1ebf<\/td>\nBan h\u00e0nh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026<\/td>\n<\/tr>\n
    5<\/td>\nSo\u00e1t t\u1eebng m\u1eabu ch\u1ee9ng t\u1eeb theo n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n<\/td>\nC\u00f9ng b\u01b0\u1edbc 4<\/td>\n<\/tr>\n
    6<\/td>\nCh\u1ed1t ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho v\u00e0 ghi v\u00e0o s\u1ed5 tay k\u1ebf to\u00e1n<\/td>\nC\u00f9ng b\u01b0\u1edbc 4<\/td>\n<\/tr>\n
    7<\/td>\n\u0110\u1ed5i t\u00ean b\u00e1o c\u00e1o th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh trong ph\u1ea7n m\u1ec1m v\u00e0 m\u1eabu thuy\u1ebft minh<\/td>\nTr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o k\u1ef3 2026<\/td>\n<\/tr>\n
    8<\/td>\nGi\u1eef b\u1ea3n Th\u00f4ng t\u01b0 200 h\u1ee3p nh\u1ea5t trong h\u1ed3 s\u01a1 tham chi\u1ebfu<\/td>\nKh\u00f4ng x\u00f3a, c\u00f2n d\u00f9ng cho k\u1ef3 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    B\u01b0\u1edbc 4 l\u00e0 b\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh. C\u00e1c b\u01b0\u1edbc kh\u00e1c l\u00e0 vi\u1ec7c k\u1ef9 thu\u1eadt l\u00e0m m\u1ed9t l\u1ea7n, c\u00f2n s\u1ed5 tay k\u1ebf to\u00e1n l\u00e0 t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c xu\u1ea5t tr\u00ecnh m\u1ed7i l\u1ea7n ki\u1ec3m tra.<\/p>\n

    \u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h2>\n

    N\u0103m vi\u1ec7c c\u1ea7n h\u1ecfi nh\u00e0 cung c\u1ea5p ph\u1ea7n m\u1ec1m:<\/p>\n

      \n
    1. Danh m\u1ee5c t\u00e0i kho\u1ea3n \u0111\u00e3 c\u1eadp nh\u1eadt theo Th\u00f4ng t\u01b0 99\/2025 ch\u01b0a<\/strong>, g\u1ed3m vi\u1ec7c lo\u1ea1i 5 t\u00e0i kho\u1ea3n, \u0111\u1ed5i t\u00ean 244 v\u00e0 344, v\u00e0 th\u00eam t\u00e0i kho\u1ea3n 2414.<\/li>\n
    2. T\u00ean b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u1ed5i th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh ch\u01b0a<\/strong>, tr\u00ean c\u1ea3 b\u1ea3n in v\u00e0 b\u1ea3n xu\u1ea5t t\u1ec7p.<\/li>\n
    3. Ph\u1ea7n m\u1ec1m c\u00f3 h\u1ed7 tr\u1ee3 ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb v\u00e0 chi ph\u00ed chu\u1ea9n kh\u00f4ng<\/strong>, n\u1ebfu doanh nghi\u1ec7p \u0111\u1ecbnh d\u00f9ng hai ph\u01b0\u01a1ng ph\u00e1p m\u1edbi.<\/li>\n
    4. C\u00f3 cho ph\u00e9p t\u00f9y bi\u1ebfn m\u1eabu ch\u1ee9ng t\u1eeb kh\u00f4ng<\/strong>, v\u00ec t\u1eeb 2026 doanh nghi\u1ec7p t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu v\u00e0 m\u1eabu ph\u1ea3i \u0111\u1ee7 n\u1ed9i dung theo \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n
    5. C\u00f3 c\u00f4ng c\u1ee5 chuy\u1ec3n s\u1ed1 d\u01b0 cho c\u00e1c t\u00e0i kho\u1ea3n b\u1ecb lo\u1ea1i kh\u00f4ng<\/strong>, hay ph\u1ea3i l\u00e0m th\u1ee7 c\u00f4ng.<\/li>\n<\/ol>\n

      C\u00e2u h\u1ecfi th\u1ee9 n\u0103m hay b\u1ecb b\u1ecf qua v\u00e0 l\u1ea1i l\u00e0 vi\u1ec7c t\u1ed1n th\u1eddi gian nh\u1ea5t trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i.<\/p>\n

      Doanh nghi\u1ec7p d\u00f9ng ph\u1ea7n m\u1ec1m r\u1eddi r\u1ea1c, k\u1ebf to\u00e1n m\u1ed9t n\u01a1i v\u00e0 kho m\u1ed9t n\u01a1i, s\u1ebd ph\u1ea3i c\u1eadp nh\u1eadt \u1edf nhi\u1ec1u h\u1ec7 th\u1ed1ng. H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u1ed5ng th\u1ec3 gi\u1eef danh m\u1ee5c t\u00e0i kho\u1ea3n v\u00e0 bi\u1ec3u m\u1eabu \u1edf m\u1ed9t ch\u1ed7 n\u00ean ch\u1ec9 c\u1eadp nh\u1eadt m\u1ed9t l\u1ea7n.<\/p>\n

      \"Th\u00f4ng<\/p>\n

      C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

      Th\u00f4ng t\u01b0 200 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng th\u00f4ng t\u01b0 n\u00e0o?<\/strong><\/h3>\n

      Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, ban h\u00e0nh ng\u00e0y 27\/10\/2025, hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026.<\/p>\n

      Th\u00f4ng t\u01b0 200 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?<\/strong><\/h3>\n

      H\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026. Nh\u01b0ng v\u1eabn l\u00e0 c\u0103n c\u1ee9 cho k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2025 v\u00e0 c\u00e1c n\u0103m tr\u01b0\u1edbc, n\u00ean kh\u00f4ng x\u00f3a kh\u1ecfi t\u00e0i li\u1ec7u tham chi\u1ebfu.<\/p>\n

      B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 l\u1eadp theo th\u00f4ng t\u01b0 n\u00e0o?<\/strong><\/h3>\n

      Theo Th\u00f4ng t\u01b0 200\/2014, k\u00e8m c\u00e1c s\u1eeda \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 75\/2015 v\u00e0 Th\u00f4ng t\u01b0 53\/2016, d\u00f9 n\u1ed9p trong n\u0103m 2026. T\u1eeb k\u1ef3 2026 m\u1edbi l\u1eadp theo Th\u00f4ng t\u01b0 99\/2025.<\/p>\n

      Th\u00f4ng t\u01b0 n\u00e0o \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 200?<\/strong><\/h3>\n

      Hai th\u00f4ng t\u01b0. Th\u00f4ng t\u01b0 75\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 128 v\u1ec1 ph\u1ea1m vi \u00e1p d\u1ee5ng theo n\u0103m t\u00e0i ch\u00ednh. Th\u00f4ng t\u01b0 53\/2016\/TT-BTC s\u1eeda \u0111\u1ed5i \u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 15, ph\u1ea7n gi\u00e1 v\u1ed1n b\u00ecnh qu\u00e2n gia quy\u1ec1n t\u1ea1i \u0110i\u1ec1u 15, kho\u1ea3n 1.3 v\u00e0 kho\u1ea3n 4.1 \u0110i\u1ec1u 69, v\u00e0 \u0110i\u1ec1u 120.<\/p>\n

      Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u00f4ng?<\/strong><\/h3>\n

      Kh\u00f4ng, n\u1ebfu \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC. Th\u00f4ng t\u01b0 133 kh\u00f4ng b\u1ecb thay th\u1ebf v\u00e0 v\u1eabn ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng. Th\u00f4ng t\u01b0 99\/2025 ch\u1ec9 thay Th\u00f4ng t\u01b0 200\/2014.<\/p>\n

      \u0110i\u1ec3m m\u1edbi l\u1edbn nh\u1ea5t c\u1ee7a Th\u00f4ng t\u01b0 99\/2025 l\u00e0 g\u00ec?<\/strong><\/h3>\n

      Hai \u0111i\u1ec3m c\u00f3 \u1ea3nh h\u01b0\u1edfng r\u1ed9ng nh\u1ea5t: \u0111\u1ed5i t\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, v\u00e0 vi\u1ec7c bi\u1ec3u m\u1eabu \u1edf ph\u1ee5 l\u1ee5c chuy\u1ec3n sang mang t\u00ednh tham kh\u1ea3o k\u00e8m hai \u0111i\u1ec1u ki\u1ec7n l\u00e0 \u0111\u1ee7 n\u1ed9i dung theo \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong s\u1ed5 tay k\u1ebf to\u00e1n.<\/p>\n

      T\u1eeb 2026 c\u00f3 \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu ch\u1ee9ng t\u1eeb kh\u00f4ng?<\/strong><\/h3>\n

      \u0110\u01b0\u1ee3c, nh\u01b0ng m\u1eabu ph\u1ea3i \u0111\u1ee7 n\u1ed9i dung ch\u1ee7 y\u1ebfu theo \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn trong s\u1ed5 tay k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. Kh\u00f4ng c\u00f3 s\u1ed5 tay k\u1ebf to\u00e1n th\u00ec kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 cho m\u1eabu \u0111ang d\u00f9ng.<\/p>\n

      Nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0o b\u1ecb b\u1ecf?<\/strong><\/h3>\n

      N\u0103m t\u00e0i kho\u1ea3n: 161 chi s\u1ef1 nghi\u1ec7p, 441 ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, 461 ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, 466 ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, v\u00e0 611 mua h\u00e0ng.<\/p>\n

      T\u00e0i kho\u1ea3n 621, 622, 627 c\u00f3 b\u1ecb b\u1ecf kh\u00f4ng?<\/strong><\/h3>\n

      Kh\u00f4ng. Th\u00f4ng t\u01b0 99\/2025 gi\u1eef c\u00e1c t\u00e0i kho\u1ea3n 621, 622, 623, 627, c\u00f9ng 154, 155 v\u00e0 337. Th\u00f4ng tin v\u1ec1 vi\u1ec7c b\u1ecf nh\u00f3m t\u00e0i kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t xu\u1ea5t ph\u00e1t t\u1eeb giai \u0111o\u1ea1n d\u1ef1 th\u1ea3o.<\/p>\n

      C\u00f3 bao nhi\u00eau ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho?<\/strong><\/h3>\n

      N\u0103m ph\u01b0\u01a1ng ph\u00e1p: th\u1ef1c t\u1ebf \u0111\u00edch danh, b\u00ecnh qu\u00e2n gia quy\u1ec1n, nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc, gi\u00e1 b\u00e1n l\u1ebb v\u00e0 chi ph\u00ed chu\u1ea9n. Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/p>\n

      C\u00f3 s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n b\u1ecb b\u1ecf th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/strong><\/h3>\n

      Ph\u1ea3i x\u1eed l\u00fd chuy\u1ec3n s\u1ed1 d\u01b0 tr\u01b0\u1edbc khi sang k\u1ef3 k\u1ebf to\u00e1n 2026, l\u00e0m c\u00f9ng l\u00fac v\u1edbi vi\u1ec7c ph\u00e2n lo\u1ea1i l\u1ea1i s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n 2413.<\/p>\n

      T\u1ed5ng k\u1ebft<\/h2>\n

      B\u1ed1n \u0111i\u1ec1u c\u1ea7n nh\u1edb:<\/p>\n

        \n
      1. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay Th\u00f4ng t\u01b0 200\/2014 t\u1eeb 01\/01\/2026.<\/strong> Ban h\u00e0nh 27\/10\/2025. T\u1eeb m\u1ed1c hi\u1ec7u l\u1ef1c, Th\u00f4ng t\u01b0 200 h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/li>\n
      2. Th\u00f4ng t\u01b0 133\/2016 kh\u00f4ng b\u1ecb thay th\u1ebf.<\/strong> Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 kh\u00f4ng ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i g\u00ec.<\/li>\n
      3. L\u1eadp s\u1ed5 tay k\u1ebf to\u00e1n l\u00e0 vi\u1ec7c quan tr\u1ecdng nh\u1ea5t c\u1ee7a qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i.<\/strong> Bi\u1ec3u m\u1eabu \u1edf ph\u1ee5 l\u1ee5c chuy\u1ec3n sang mang t\u00ednh tham kh\u1ea3o, n\u00ean c\u0103n c\u1ee9 cho m\u1eabu ch\u1ee9ng t\u1eeb gi\u1edd l\u00e0 s\u1ed5 tay k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, c\u1ed9ng y\u00eau c\u1ea7u \u0111\u1ee7 n\u1ed9i dung ch\u1ee7 y\u1ebfu theo \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n
      4. X\u1eed l\u00fd s\u1ed1 d\u01b0 tr\u01b0\u1edbc 31\/12\/2025.<\/strong> N\u0103m t\u00e0i kho\u1ea3n b\u1ecb b\u1ecf l\u00e0 161, 441, 461, 466, 611. Ri\u00eang t\u00e0i kho\u1ea3n 2413 ph\u1ea3i ph\u00e2n lo\u1ea1i l\u1ea1i theo t\u00e0i kho\u1ea3n 2414 m\u1edbi. \u0110\u1ed3ng th\u1eddi \u0111\u1ed5i t\u00ean b\u00e1o c\u00e1o th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

        B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m 01\/11\/2026, d\u00f9ng \u0111\u1ec3 tham kh\u1ea3o. Danh m\u1ee5c t\u00e0i kho\u1ea3n v\u00e0 bi\u1ec3u m\u1eabu c\u1ee5 th\u1ec3 n\u00ean \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp c\u00e1c ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 99\/2025\/TT-BTC tr\u01b0\u1edbc khi c\u1ea5u h\u00ecnh ph\u1ea7n m\u1ec1m.<\/em><\/p>\n

        B\u00e0i vi\u1ebft li\u00ean quan<\/p>\n