{"id":15047,"date":"2024-12-27T19:36:29","date_gmt":"2024-12-27T12:36:29","guid":{"rendered":"https:\/\/arito.vn\/?p=15047"},"modified":"2026-07-14T18:22:31","modified_gmt":"2026-07-14T11:22:31","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 Thay Th\u1ebf Th\u00f4ng T\u01b0 200 L\u00e0 Th\u00f4ng T\u01b0 N\u00e0o? Th\u00f4ng T\u01b0 99\/2025\/TT-BTC V\u00e0 Nh\u1eefng \u0110i\u1ec3m M\u1edbi"},"content":{"rendered":"<p class=\"p1\">Th\u00f4ng t\u01b0 thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC l\u00e0 <b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b>, do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/10\/2025, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026. \u0110\u00e2y l\u00e0 l\u1ea7n thay \u0111\u1ed5i l\u1edbn nh\u1ea5t c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p sau h\u01a1n 10 n\u0103m \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200. B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p Th\u00f4ng t\u01b0 99\/2025 thay th\u1ebf nh\u1eefng v\u0103n b\u1ea3n n\u00e0o, hi\u1ec7u l\u1ef1c v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, c\u00e1c \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt v\u00e0 nh\u1eefng vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i.<\/p>\n<h2 class=\"p2\">Th\u00f4ng t\u01b0 n\u00e0o thay th\u1ebf Th\u00f4ng t\u01b0 200?<\/h2>\n<p class=\"p1\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. M\u1ed9t s\u1ed1 m\u1ed1c c\u1ea7n nh\u1edb:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><b>Ng\u00e0y ban h\u00e0nh<\/b>: 27\/10\/2025.<\/li>\n<li class=\"li3\"><b>Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b>: t\u1eeb ng\u00e0y 01\/01\/2026.<\/li>\n<li class=\"li1\"><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/b>: cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026.<\/li>\n<\/ul>\n<p class=\"p1\">Nh\u01b0 v\u1eady, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho n\u0103m t\u00e0i ch\u00ednh 2026 tr\u1edf \u0111i s\u1ebd l\u1eadp theo Th\u00f4ng t\u01b0 99\/2025, thay cho Th\u00f4ng t\u01b0 200 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<h2 class=\"p2\">Th\u00f4ng t\u01b0 99\/2025 thay th\u1ebf nh\u1eefng v\u0103n b\u1ea3n n\u00e0o?<\/h2>\n<p class=\"p1\">Th\u00f4ng t\u01b0 99\/2025 thay th\u1ebf Th\u00f4ng t\u01b0 200 v\u00e0 c\u00e1c th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung li\u00ean quan tr\u01b0\u1edbc \u0111\u00e2y:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC (ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p).<\/li>\n<li class=\"li3\">Th\u00f4ng t\u01b0 75\/2015\/TT-BTC (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 200).<\/li>\n<li class=\"li1\">Th\u00f4ng t\u01b0 53\/2016\/TT-BTC (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 200).<\/li>\n<\/ul>\n<p class=\"p1\">To\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u0169 \u0111\u01b0\u1ee3c thay b\u1eb1ng m\u1ed9t v\u0103n b\u1ea3n th\u1ed1ng nh\u1ea5t l\u00e0 Th\u00f4ng t\u01b0 99\/2025.<\/p>\n<h3><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-15048\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/12\/Screenshot-2024-12-27-at-19.34.19.png\" alt=\"k\u1ebf to\u00e1n\" width=\"1012\" height=\"565\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/12\/Screenshot-2024-12-27-at-19.34.19.png 1012w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/12\/Screenshot-2024-12-27-at-19.34.19-18x10.png 18w\" sizes=\"(max-width: 1012px) 100vw, 1012px\" \/><\/h3>\n<h2 class=\"p1\">V\u00ec sao c\u1ea7n thay th\u1ebf Th\u00f4ng t\u01b0 200?<\/h2>\n<p class=\"p2\">Th\u00f4ng t\u01b0 200 ra \u0111\u1eddi n\u0103m 2014, sau h\u01a1n 10 n\u0103m \u00e1p d\u1ee5ng \u0111\u00e3 b\u1ed9c l\u1ed9 m\u1ed9t s\u1ed1 \u0111i\u1ec3m kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt K\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n m\u1edbi v\u00e0 xu h\u01b0\u1edbng s\u1ed1 h\u00f3a. Th\u00f4ng t\u01b0 99\/2025 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng v\u1edbi c\u00e1c m\u1ee5c ti\u00eau:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">\u0110\u1ed3ng b\u1ed9 v\u1edbi Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n m\u1edbi.<\/li>\n<li class=\"li3\">T\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 kh\u1ea3 n\u0103ng so s\u00e1nh c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li class=\"li3\">Th\u00fac \u0111\u1ea9y qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/li>\n<li class=\"li3\">Ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng s\u1ed1 h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/li>\n<li class=\"li4\">Ti\u1ec7m c\u1eadn chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS).<\/li>\n<\/ul>\n<h2 class=\"p5\">Nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt c\u1ee7a Th\u00f4ng t\u01b0 99\/2025<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Content<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Th\u00f4ng t\u01b0 200 (c\u0169)<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Th\u00f4ng t\u01b0 99\/2025 (m\u1edbi)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Quy \u0111\u1ecbnh bi\u1ec3u m\u1eabu c\u1ee9ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Doanh nghi\u1ec7p t\u1ef1 ch\u1ee7 thi\u1ebft k\u1ebf, th\u00f4ng t\u01b0 ch\u1ec9 n\u00eau nguy\u00ean t\u1eafc chung<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Theo m\u1eabu \u0111\u1ecbnh s\u1eb5n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Doanh nghi\u1ec7p t\u1ef1 thi\u1ebft k\u1ebf theo nhu c\u1ea7u qu\u1ea3n tr\u1ecb<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Theo ch\u1ec9 ti\u00eau c\u0169<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">S\u1eafp x\u1ebfp l\u1ea1i m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau, t\u0103ng y\u00eau c\u1ea7u thuy\u1ebft minh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ecbnh h\u01b0\u1edbng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Tu\u00e2n th\u1ee7 khu\u00f4n m\u1eabu<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Minh b\u1ea1ch, so s\u00e1nh \u0111\u01b0\u1ee3c, ti\u1ec7m c\u1eadn qu\u1ed1c t\u1ebf<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">\u0110i\u1ec3m thay \u0111\u1ed5i l\u1edbn nh\u1ea5t l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c <b>t\u0103ng quy\u1ec1n t\u1ef1 ch\u1ee7<\/b> trong thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n v\u00e0 m\u1eabu b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb. Th\u00f4ng t\u01b0 ch\u1ec9 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc chung thay v\u00ec \u00e1p \u0111\u1eb7t bi\u1ec3u m\u1eabu c\u1ee9ng nh\u01b0 tr\u01b0\u1edbc, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 t\u1eebng doanh nghi\u1ec7p v\u00e0 vi\u1ec7c \u1ee9ng d\u1ee5ng ph\u1ea7n m\u1ec1m.<\/p>\n<h2 class=\"p6\">Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i?<\/h2>\n<ul class=\"ul1\">\n<li class=\"li3\"><b>R\u00e0 so\u00e1t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/b>: \u0111\u1ed1i chi\u1ebfu ch\u1ebf \u0111\u1ed9 \u0111ang \u00e1p d\u1ee5ng v\u1edbi quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 99\/2025.<\/li>\n<li class=\"li3\"><b>C\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/b>: t\u1eadn d\u1ee5ng quy\u1ec1n t\u1ef1 ch\u1ee7 \u0111\u1ec3 thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu ph\u00f9 h\u1ee3p, v\u1eabn \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc chung.<\/li>\n<li class=\"li3\"><b>R\u00e0 so\u00e1t m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>: c\u1eadp nh\u1eadt c\u00e1c ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp l\u1ea1i v\u00e0 b\u1ed5 sung thuy\u1ebft minh theo y\u00eau c\u1ea7u m\u1edbi.<\/li>\n<li class=\"li3\"><b>C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/b>: \u0111\u1ea3m b\u1ea3o ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 l\u1eadp b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 99\/2025.<\/li>\n<li class=\"li4\"><b>\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n<\/b>: c\u1eadp nh\u1eadt cho \u0111\u1ed9i ng\u0169 v\u1ec1 c\u00e1c thay \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026.<\/li>\n<\/ul>\n<h2 class=\"p1\">\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h2>\n<p class=\"p2\">V\u00ec Th\u00f4ng t\u01b0 99\/2025 cho ph\u00e9p doanh nghi\u1ec7p t\u1ef1 ch\u1ee7 h\u01a1n v\u1ec1 ch\u1ee9ng t\u1eeb, s\u1ed5 v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n linh ho\u1ea1t s\u1ebd l\u00e0 l\u1ee3i th\u1ebf. Doanh nghi\u1ec7p n\u00ean ch\u1ecdn gi\u1ea3i ph\u00e1p c\u00f3 th\u1ec3 t\u00f9y ch\u1ec9nh bi\u1ec3u m\u1eabu, c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed7 tr\u1ee3 s\u1ed1 h\u00f3a to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb.<\/p>\n<h2 class=\"p1\">C\u1eadp nh\u1eadt ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi v\u1edbi ph\u1ea7n m\u1ec1m Arito<\/h2>\n<p class=\"p2\">Ph\u1ea7n m\u1ec1m <a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s1\">qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh k\u1ebf to\u00e1n<\/span><\/a> c\u1ee7a Arito gi\u00fap doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi thu\u1eadn l\u1ee3i:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">C\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u1ed7 tr\u1ee3 l\u1eadp v\u00e0 ki\u1ec3m tra ch\u00e9o c\u00e1c bi\u1ec3u m\u1eabu.<\/li>\n<li class=\"li3\">Cho ph\u00e9p t\u00f9y ch\u1ec9nh ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb theo nhu c\u1ea7u, ph\u00f9 h\u1ee3p v\u1edbi tinh th\u1ea7n t\u1ef1 ch\u1ee7 c\u1ee7a Th\u00f4ng t\u01b0 99\/2025.<\/li>\n<li class=\"li2\">S\u1ed1 h\u00f3a to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb, li\u00ean th\u00f4ng v\u1edbi b\u00e1n h\u00e0ng, mua h\u00e0ng v\u00e0 kho \u0111\u1ec3 d\u1eef li\u1ec7u d\u00f9ng chung.<\/li>\n<\/ul>\n<p class=\"p7\"><span class=\"s2\">T\u00ecm hi\u1ec3u th\u00eam v\u1ec1 <a href=\"https:\/\/arito.vn\/en\/lap-bao-cao-tai-chinh-nhanh-chong-chuan-phap-luat\/\"><span class=\"s1\">c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a> and <a href=\"https:\/\/arito.vn\/en\/phan-mem-ke-toan-erp-la-gi\/\"><span class=\"s1\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ERP<\/span><\/a>. T\u1ea5t c\u1ea3 n\u1eb1m trong n\u1ec1n t\u1ea3ng <a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-doanh-nghiep-arito\/\"><span class=\"s1\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd doanh nghi\u1ec7p Arito ERP<\/span><\/a>.<\/span><\/p>\n<p class=\"p8\">Mu\u1ed1n chu\u1ea9n b\u1ecb s\u1edbm cho ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025? <a href=\"https:\/\/arito.vn\/en\/yeu-cau-demo\/\"><span class=\"s1\">\u0110\u0103ng k\u00fd nh\u1eadn demo mi\u1ec5n ph\u00ed<\/span><\/a> \u0111\u1ec3 \u0111\u1ed9i ng\u0169 Arito t\u01b0 v\u1ea5n l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-15049\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/12\/Screenshot-2024-12-27-at-19.35.18.png\" alt=\"th\u00f4ng t\u01b0 200\" width=\"1014\" height=\"560\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/12\/Screenshot-2024-12-27-at-19.35.18.png 1014w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/12\/Screenshot-2024-12-27-at-19.35.18-18x10.png 18w\" sizes=\"(max-width: 1014px) 100vw, 1014px\" \/><\/p>\n<h2 class=\"p1\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ)<\/h2>\n<h3 class=\"p2\"><b>Th\u00f4ng t\u01b0 n\u00e0o thay th\u1ebf Th\u00f4ng t\u01b0 200?<\/b><b><\/b><\/h3>\n<p class=\"p2\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, ban h\u00e0nh ng\u00e0y 27\/10\/2025, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 c\u00e1c th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung li\u00ean quan.<\/p>\n<h3 class=\"p2\"><b>Th\u00f4ng t\u01b0 99\/2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/b><b><\/b><\/h3>\n<p class=\"p2\">T\u1eeb ng\u00e0y 01\/01\/2026, \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026.<\/p>\n<h3 class=\"p2\"><b>\u0110i\u1ec3m m\u1edbi l\u1edbn nh\u1ea5t c\u1ee7a Th\u00f4ng t\u01b0 99\/2025 l\u00e0 g\u00ec?<\/b><b><\/b><\/h3>\n<p class=\"p2\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u0103ng quy\u1ec1n t\u1ef1 ch\u1ee7 trong thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng s\u1ed5 v\u00e0 m\u1eabu b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb. Th\u00f4ng t\u01b0 ch\u1ec9 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc chung thay v\u00ec \u00e1p \u0111\u1eb7t bi\u1ec3u m\u1eabu c\u1ee9ng nh\u01b0 Th\u00f4ng t\u01b0 200.<\/p>\n<h3 class=\"p2\"><b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 l\u1eadp theo th\u00f4ng t\u01b0 n\u00e0o?<\/b><b><\/b><\/h3>\n<p class=\"p2\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho n\u0103m t\u00e0i ch\u00ednh 2025 v\u1eabn l\u1eadp theo Th\u00f4ng t\u01b0 200. T\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026 m\u1edbi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025.<\/p>\n<h3 class=\"p2\"><b>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u00f4ng?<\/b><b><\/b><\/h3>\n<p class=\"p2\">Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 ti\u1ebfp t\u1ee5c theo ch\u1ebf \u0111\u1ed9 c\u1ee7a m\u00ecnh. Th\u00f4ng t\u01b0 99\/2025 thay th\u1ebf Th\u00f4ng t\u01b0 200, \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p \u0111ang theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200.<\/p>\n<h2 class=\"p1\">K\u1ebft lu\u1eadn<\/h2>\n<p class=\"p2\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 v\u0103n b\u1ea3n thay th\u1ebf Th\u00f4ng t\u01b0 200, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, v\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng t\u0103ng quy\u1ec1n t\u1ef1 ch\u1ee7 cho doanh nghi\u1ec7p, minh b\u1ea1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ti\u1ec7m c\u1eadn chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, c\u1eadp nh\u1eadt bi\u1ec3u m\u1eabu v\u00e0 ph\u1ea7n m\u1ec1m \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang ngay t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026.<\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC l\u00e0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/10\/2025, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026. \u0110\u00e2y l\u00e0 l\u1ea7n thay \u0111\u1ed5i l\u1edbn nh\u1ea5t c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p sau h\u01a1n 10 n\u0103m \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200. B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p Th\u00f4ng t\u01b0 99\/2025 [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":15048,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-15047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/15047","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=15047"}],"version-history":[{"count":4,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/15047\/revisions"}],"predecessor-version":[{"id":17606,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/15047\/revisions\/17606"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/15048"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=15047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=15047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=15047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}