{"id":613,"date":"2025-11-01T10:37:18","date_gmt":"2025-11-01T03:37:18","guid":{"rendered":"https:\/\/kt247.vn\/wp\/?p=613"},"modified":"2025-11-01T10:45:10","modified_gmt":"2025-11-01T03:45:10","slug":"song-moi-cho-ke-toan-tt-99-buoc-tien-quan-trong-thay-the-tt-200-sau-12-nam-co-gi-moi","status":"publish","type":"post","link":"https:\/\/kt247.vn\/wp\/?p=613","title":{"rendered":"S\u00f3ng m\u1edbi cho k\u1ebf to\u00e1n: TT\u202f99 \u2013 b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng thay th\u1ebf TT\u202f200 sau 12 n\u0103m c\u00f3 g\u00ec m\u1edbi"},"content":{"rendered":"\n<div data-client-id=\"a05020e71fb14914bac3352a68097ded\" id=\"pdf-1\" class=\"wp-block-tropicalista-pdfembed\" style=\"height:500px\" data-api-key=\"\" data-file-name=\"tt99_3010133637.pdf\" data-media-url=\"https:\/\/static3.luatvietnam.vn\/uploaded\/others\/2025\/10\/30\/tt99_3010133637.pdf\" data-default-view-mode=\"FIT_WIDTH\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">1. C\u01a1 s\u1edf ph\u00e1p l\u00fd &amp; hi\u1ec7u l\u1ef1c<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>TT\u202f99\/2025\/TT\u2011BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/10\/2025, h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>TT\u202f200 tr\u01b0\u1edbc \u0111\u00f3 \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 22\/12\/2014 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 k\u1ebf to\u00e1n b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2015.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">2. Nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt c\u1ee7a TT\u202f99<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">2.1. Y\u00eau c\u1ea7u v\u1ec1 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/h3>\n\n\n\n<p>TT\u202f99 b\u1ed5 sung y\u00eau c\u1ea7u r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i x\u00e2y d\u1ef1ng quy ch\u1ebf qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9, ph\u00e2n \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn, \u0111\u1ea3m b\u1ea3o ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 hi\u1ec7u qu\u1ea3.<br>Tr\u01b0\u1edbc TT\u202f200, n\u1ed9i dung n\u00e0y ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 \u1edf m\u1ee9c b\u1eaft bu\u1ed9c nh\u01b0 TT\u202f99.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2.2. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u1edbi TT\u202f99, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp l\u1ea1i, b\u1ed5 sung t\u00e0i kho\u1ea3n m\u1edbi, cho ph\u00e9p doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u00ean, s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u00fang.<\/li>\n\n\n\n<li>V\u00ed d\u1ee5: B\u1ed5 sung t\u00e0i kho\u1ea3n \u201c215 \u2013 T\u00e0i s\u1ea3n sinh h\u1ecdc\u201d, \u0111i\u1ec1u ch\u1ec9nh chi ti\u1ebft t\u00e0i kho\u1ea3n c\u1ea5p con.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2.3. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n v\u00e0 ngo\u1ea1i t\u1ec7<\/h3>\n\n\n\n<p>TT\u202f99 quy \u0111\u1ecbnh r\u00f5 h\u01a1n ti\u00eau ch\u00ed doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n khi ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh. Vi\u1ec7c thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n m\u1edbi v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2.4. Ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>TT\u202f99 cho ph\u00e9p doanh nghi\u1ec7p thi\u1ebft k\u1ebf ho\u1eb7c s\u1eeda m\u1eabu bi\u1ec3u ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p \u0111\u1eb7c th\u00f9, mi\u1ec5n sao \u0111\u1ea3m b\u1ea3o t\u00ednh trung th\u1ef1c, minh b\u1ea1ch.<\/li>\n\n\n\n<li>S\u1ed5 k\u1ebf to\u00e1n, bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c r\u00fat g\u1ecdn v\u00e0 c\u1eadp nh\u1eadt m\u1edbi cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n qu\u1ea3n tr\u1ecb hi\u1ec7n \u0111\u1ea1i.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2.5. Ph\u1ea1m vi \u00e1p d\u1ee5ng r\u1ed9ng h\u01a1n nh\u01b0ng linh ho\u1ea1t h\u01a1n<\/h3>\n\n\n\n<p>TT\u202f99 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf, k\u1ec3 c\u1ea3 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng trong ph\u1ea7n nghi\u1ec7p v\u1ee5 kh\u00f4ng \u0111\u1eb7c th\u00f9 ng\u00e2n h\u00e0ng.<br>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (DNNVV), TT\u202f99 cho ph\u00e9p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng (kh\u00f4ng b\u1eaft bu\u1ed9c v\u1edbi m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">3. T\u00e1c \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n vi\u00ean<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">3.1. Doanh nghi\u1ec7p<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u1ea3i <strong>r\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/strong> \u0111\u1ec3 t\u01b0\u01a1ng th\u00edch v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi, bi\u1ec3u m\u1eabu m\u1edbi v\u00e0 quy \u0111\u1ecbnh m\u1edbi c\u1ee7a TT\u202f99.<\/li>\n\n\n\n<li>C\u1ea7n <strong>x\u00e2y d\u1ef1ng ho\u1eb7c ho\u00e0n thi\u1ec7n quy ch\u1ebf qu\u1ea3n tr\u1ecb, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong>, ph\u00e2n r\u00f5 tr\u00e1ch nhi\u1ec7m t\u1eeb b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh \u0111\u1ebfn qu\u1ea3n l\u00fd c\u1ea5p cao.<\/li>\n\n\n\n<li>N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 nhi\u1ec1u, c\u1ea7n xem x\u00e9t l\u1ea1i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i n\u1ebfu ph\u00f9 h\u1ee3p.<\/li>\n\n\n\n<li>L\u1eadp k\u1ebf ho\u1ea1ch <strong>chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/strong> cho n\u0103m \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng (01\/01\/2026) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang chu\u1ea9n.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3.2. K\u1ebf to\u00e1n vi\u00ean<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u1ea7n c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1ec1 TT\u202f99, hi\u1ec3u r\u00f5 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n th\u1eed nghi\u1ec7m tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, l\u00e0m quen v\u1edbi bi\u1ec3u m\u1eabu m\u1edbi, quy tr\u00ecnh h\u1ea1ch to\u00e1n theo TT\u202f99.<\/li>\n\n\n\n<li>L\u01b0u \u00fd ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu c\u00f3 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7, ph\u1ea3i tr\u00ecnh b\u00e0y \u0111\u00fang theo y\u00eau c\u1ea7u chuy\u1ec3n \u0111\u1ed5i c\u1ee7a TT\u202f99.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">4. L\u01b0u \u00fd chuy\u1ec3n ti\u1ebfp v\u00e0 tri\u1ec3n khai<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">4.1. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>TT\u202f99 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u\u202f30 v\u1ec1 chuy\u1ec3n \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n: doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, h\u1ed3i t\u1ed1 \u0111\u01a1n gi\u1ea3n ho\u1eb7c phi h\u1ed3i t\u1ed1 khi thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n l\u1ea7n \u0111\u1ea7u theo TT\u202f99.<\/li>\n\n\n\n<li>T\u1ea1i \u0110i\u1ec1u\u202f31, TT\u202f99 x\u00e1c \u0111\u1ecbnh r\u00f5 hi\u1ec7u l\u1ef1c v\u00e0 \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau 01\/01\/2026.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4.2. C\u00e1c b\u01b0\u1edbc tri\u1ec3n khai th\u1ef1c t\u1ebf \u0111\u1ec1 ngh\u1ecb<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tr\u01b0\u1edbc h\u1ebft: <strong>R\u00e0 so\u00e1t s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 01\/01\/2026<\/strong>, ki\u1ec3m tra t\u00e0i kho\u1ea3n, \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu c\u1ea7n.<\/li>\n\n\n\n<li>Ph\u1ed1i h\u1ee3p v\u1edbi nh\u00e0 cung c\u1ea5p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 bi\u1ec3u m\u1eabu theo TT\u202f99.<\/li>\n\n\n\n<li>T\u1ed5 ch\u1ee9c <strong>\u0111\u00e0o t\u1ea1o n\u1ed9i b\u1ed9<\/strong>, c\u1eadp nh\u1eadt cho nh\u00e2n s\u1ef1 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u1ec1 nh\u1eefng thay \u0111\u1ed5i.<\/li>\n\n\n\n<li>L\u1eadp k\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t: ki\u1ec3m tra l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7u ti\u00ean theo TT\u202f99, ki\u1ec3m tra \u0111\u1ed9 \u0111\u00fang \u0111\u1eafn c\u1ee7a s\u1ed1 li\u1ec7u.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">5. L\u1eddi khuy\u00ean cho doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n vi\u00ean<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ee7 \u0111\u1ed9ng <strong>n\u1eafm r\u00f5 to\u00e0n v\u0103n TT\u202f99\/2025\/TT\u2011BTC<\/strong> v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c \u0111i k\u00e8m (ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n, bi\u1ec3u m\u1eabu).<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ch\u1ecdn nh\u1eefng nh\u00e0 cung c\u1ea5p \u0111\u00e3 c\u1eadp nh\u1eadt k\u1ecbp TT\u202f99, c\u00f3 h\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u.<\/li>\n\n\n\n<li>L\u01b0u tr\u1eef d\u1eef li\u1ec7u k\u1ebf to\u00e1n n\u0103m chuy\u1ec3n \u0111\u1ed5i b\u1ea3o \u0111\u1ea3m t\u00ednh \u1ed5n \u0111\u1ecbnh v\u00e0 c\u00f3 b\u1ea3n backup.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi DNNVV: c\u00e2n nh\u1eafc vi\u1ec7c ch\u1ecdn \u00e1p d\u1ee5ng s\u1edbm ho\u1eb7c \u0111\u00fang k\u1ef3 \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u1ecb \u0111\u1ed9ng.<\/li>\n\n\n\n<li>K\u1ebf to\u00e1n vi\u00ean n\u00ean x\u00e2y d\u1ef1ng checklist \u00e1p d\u1ee5ng TT\u202f99, bao g\u1ed3m: ki\u1ec3m tra t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u2026<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">6. K\u1ebft lu\u1eadn<\/h2>\n\n\n\n<p>TT\u202f99\/2025\/TT\u2011BTC \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, h\u01b0\u1edbng t\u1edbi s\u1ef1 linh ho\u1ea1t h\u01a1n, \u0111\u01a1n gi\u1ea3n h\u01a1n v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng qu\u1ea3n tr\u1ecb hi\u1ec7n \u0111\u1ea1i. Doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n vi\u00ean c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u00edch \u1ee9ng, t\u1ed5 ch\u1ee9c tri\u1ec3n khai ngay t\u1eeb th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i \u0111\u1ec3 khi n\u0103m t\u00e0i ch\u00ednh 2026 b\u1eaft \u0111\u1ea7u, vi\u1ec7c \u00e1p d\u1ee5ng s\u1ebd di\u1ec5n ra su\u00f4n s\u1ebb, minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<p>T\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed<br>H\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi<br>Cam k\u1ebft gi\u00e1 t\u1ed1t<br>\u0110a d\u1ea1ng s\u1ea3n ph\u1ea9m<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. C\u01a1 s\u1edf ph\u00e1p l\u00fd &amp; hi\u1ec7u l\u1ef1c 2. Nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt c\u1ee7a TT\u202f99 2.1. 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