{"id":3670,"date":"2025-11-14T02:38:12","date_gmt":"2025-11-14T02:38:12","guid":{"rendered":"https:\/\/luatdoangia.vn\/?p=3670"},"modified":"2025-11-14T02:38:12","modified_gmt":"2025-11-14T02:38:12","slug":"ke-toan-doanh-nghiep-sap-lot-xac-thong-tu-99-2025-tt-btc-co-su-thay-doi-lon-trong-linh-vuc-ke-toan","status":"publish","type":"post","link":"https:\/\/luatdoangia.vn\/index.php\/ke-toan-doanh-nghiep-sap-lot-xac-thong-tu-99-2025-tt-btc-co-su-thay-doi-lon-trong-linh-vuc-ke-toan\/","title":{"rendered":"K\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1eafp \u2018l\u1ed9t x\u00e1c\u2019: Th\u00f4ng t\u01b0 99\/2025-TT-BTC c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n"},"content":{"rendered":"<p>Ng\u00e0y 27\/10\/2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh <a href=\"https:\/\/luatdoangia.vn\/wp-content\/uploads\/2025\/10\/Thong-tu-99-2025-TT-BTC-che-do-ke-toan-doanh-nghiep.pdf\">Th\u00f4ng t\u01b0 99-2025-TT-BTC <\/a>h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/p>\n<p>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. V\u0103n b\u1ea3n n\u00e0y \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf. Trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, Lu\u1eadt \u0110o\u00e0n Gia s\u1ebd gi\u00fap c\u00e1c b\u1ea1n t\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/p>\n<h4>Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c 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 n\u00e0y.<\/h4>\n<h4 data-start=\"518\" data-end=\"587\">\u0110\u1ed3ng th\u1eddi, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf c\u00e1c v\u0103n b\u1ea3n c\u0169 sau:<\/h4>\n<ul>\n<li data-start=\"588\" data-end=\"786\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p (tr\u1eeb m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh ri\u00eang li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u1eabn ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng cho \u0111\u1ebfn khi c\u00f3 h\u01b0\u1edbng d\u1eabn m\u1edbi);<\/li>\n<li data-start=\"787\" data-end=\"880\">Th\u00f4ng t\u01b0 75\/2015\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 53\/2016\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 200;<\/li>\n<li data-start=\"787\" data-end=\"880\">Th\u00f4ng t\u01b0 195\/2012\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0.<img loading=\"lazy\" class=\"aligncenter size-full wp-image-3761\" src=\"https:\/\/luatdoangia.vn\/wp-content\/uploads\/2025\/11\/1.jpeg\" alt=\"\" width=\"938\" height=\"651\" srcset=\"https:\/\/luatdoangia.vn\/wp-content\/uploads\/2025\/11\/1.jpeg 938w, https:\/\/luatdoangia.vn\/wp-content\/uploads\/2025\/11\/1-300x208.jpeg 300w, https:\/\/luatdoangia.vn\/wp-content\/uploads\/2025\/11\/1-768x533.jpeg 768w\" sizes=\"(max-width: 938px) 100vw, 938px\" \/><\/li>\n<\/ul>\n<p data-start=\"883\" data-end=\"962\"><a href=\"https:\/\/cdn.lawnet.vn\/uploads\/phapluat\/PhuocDo\/thong-tu-99-trang.pdf\">Ph\u1ee5 l\u1ee5c Bi\u1ec3u m\u1eabu Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/a><\/p>\n<p data-start=\"883\" data-end=\"962\"><a href=\"https:\/\/cdn.lawnet.vn\/uploads\/phapluat\/PhuocDo\/Phu-luc-1.pdf\">Ph\u1ee5 l\u1ee5c 1 v\u1ec1 Danh m\u1ee5c v\u00e0 bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/a><\/p>\n<p data-start=\"883\" data-end=\"962\"><a href=\"https:\/\/cdn.lawnet.vn\/uploads\/phapluat\/PhuocDo\/phu-luc-ii.pdf\">Ph\u1ee5 l\u1ee5c 2 v\u1ec1 H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/a><\/p>\n<p data-start=\"883\" data-end=\"962\"><a href=\"https:\/\/cdn.lawnet.vn\/uploads\/phapluat\/PhuocDo\/phu-luc-3.pdf\">Ph\u1ee5 l\u1ee5c 3 v\u1ec1 S\u1ed5 k\u1ebf to\u00e1n<\/a><\/p>\n<p data-start=\"883\" data-end=\"962\"><a href=\"https:\/\/cdn.lawnet.vn\/uploads\/phapluat\/PhuocDo\/phu-luc-4.pdf\">Ph\u1ee5 l\u1ee5c 4 v\u1ec1 Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/p>\n<h2 data-start=\"883\" data-end=\"962\">H\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/h2>\n<h3 data-start=\"883\" data-end=\"962\">1. Bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n (\u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC)<\/h3>\n<p>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh, doanh nghi\u1ec7p tham kh\u1ea3o v\u00e0 \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u1ea1i <a href=\"https:\/\/cdn.lawnet.vn\/uploads\/phapluat\/PhuocDo\/Phu-luc-1.pdf\">Ph\u1ee5 l\u1ee5c I<\/a> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n thi\u1ebft k\u1ebf, s\u1eeda \u0111\u1ed5i ho\u1eb7c b\u1ed5 sung c\u00e1c bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n so v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i <a href=\"https:\/\/cdn.lawnet.vn\/uploads\/phapluat\/PhuocDo\/Phu-luc-1.pdf\">Ph\u1ee5 l\u1ee5c I.<\/a><\/p>\n<h4 data-start=\"780\" data-end=\"844\">Tuy nhi\u00ean, vi\u1ec7c t\u1ef1 x\u00e2y d\u1ef1ng ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh m\u1eabu ch\u1ee9ng t\u1eeb ph\u1ea3i:<\/h4>\n<ul>\n<li data-start=\"845\" data-end=\"883\">\n<p data-start=\"847\" data-end=\"883\">Tu\u00e2n th\u1ee7 \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n;<\/p>\n<\/li>\n<li data-start=\"884\" data-end=\"969\">\n<p data-start=\"886\" data-end=\"969\">\u0110\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, k\u1ecbp th\u1eddi v\u00e0 minh b\u1ea1ch th\u00f4ng tin k\u1ebf to\u00e1n;<\/p>\n<\/li>\n<li data-start=\"972\" data-end=\"1055\">D\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p>Doanh nghi\u1ec7p khi s\u1eeda \u0111\u1ed5i ho\u1eb7c b\u1ed5 sung bi\u1ec3u m\u1eabu ph\u1ea3i ban h\u00e0nh Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n n\u00eau r\u00f5 n\u1ed9i dung, l\u00fd do v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt. N\u1ebfu kh\u00f4ng x\u00e2y d\u1ef1ng ri\u00eang, \u00e1p d\u1ee5ng bi\u1ec3u m\u1eabu t\u1ea1i <a href=\"https:\/\/cdn.lawnet.vn\/uploads\/phapluat\/PhuocDo\/Phu-luc-1.pdf\">Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/a><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ch\u1ee9ng t\u1eeb thu\u1ed9c ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh kh\u00e1c (thu\u1ebf, h\u1ea3i quan, b\u1ea3o hi\u1ec3m&#8230;), doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u00f3.<img loading=\"lazy\" class=\"aligncenter size-full wp-image-3762\" src=\"https:\/\/luatdoangia.vn\/wp-content\/uploads\/2025\/11\/nghiep-vu-ke-toan-cong-no-1536x864-1683515280031669379555.jpg\" alt=\"\" width=\"1536\" height=\"864\" srcset=\"https:\/\/luatdoangia.vn\/wp-content\/uploads\/2025\/11\/nghiep-vu-ke-toan-cong-no-1536x864-1683515280031669379555.jpg 1536w, https:\/\/luatdoangia.vn\/wp-content\/uploads\/2025\/11\/nghiep-vu-ke-toan-cong-no-1536x864-1683515280031669379555-300x169.jpg 300w, https:\/\/luatdoangia.vn\/wp-content\/uploads\/2025\/11\/nghiep-vu-ke-toan-cong-no-1536x864-1683515280031669379555-1024x576.jpg 1024w, https:\/\/luatdoangia.vn\/wp-content\/uploads\/2025\/11\/nghiep-vu-ke-toan-cong-no-1536x864-1683515280031669379555-768x432.jpg 768w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/p>\n<h3>2. Bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n (\u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC)<\/h3>\n<p data-start=\"1688\" data-end=\"1951\">Theo quy \u0111\u1ecbnh m\u1edbi, s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i<a href=\"https:\/\/cdn.lawnet.vn\/uploads\/phapluat\/PhuocDo\/phu-luc-3.pdf\"> Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/a><\/p>\n<p data-start=\"1953\" data-end=\"2176\">T\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1edbi ch\u1ee9ng t\u1eeb, \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 thi\u1ebft k\u1ebf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n so v\u1edbi m\u1eabu h\u01b0\u1edbng d\u1eabn.<\/p>\n<p data-start=\"1953\" data-end=\"2176\">Tuy nhi\u00ean, c\u00e1c bi\u1ec3u m\u1eabu n\u00e0y ph\u1ea3i:<\/p>\n<ul data-start=\"2177\" data-end=\"2369\">\n<li data-start=\"2177\" data-end=\"2232\">\n<p data-start=\"2179\" data-end=\"2232\">Tu\u00e2n th\u1ee7 kho\u1ea3n 1, 2, 3, 4 \u0110i\u1ec1u 24 Lu\u1eadt K\u1ebf to\u00e1n;<\/p>\n<\/li>\n<li data-start=\"2233\" data-end=\"2300\">\n<p data-start=\"2235\" data-end=\"2300\">Ph\u1ea3n \u00e1nh th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, k\u1ecbp th\u1eddi, minh b\u1ea1ch;<\/p>\n<\/li>\n<li data-start=\"2301\" data-end=\"2369\">\n<p data-start=\"2303\" data-end=\"2369\">D\u1ec5 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2371\" data-end=\"2632\">Khi s\u1eeda \u0111\u1ed5i, doanh nghi\u1ec7p ph\u1ea3i ban h\u00e0nh Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ghi r\u00f5 n\u1ed9i dung, l\u00fd do thay \u0111\u1ed5i v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1ec1 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh \u0111\u00f3. N\u1ebfu kh\u00f4ng t\u1ef1 thi\u1ebft k\u1ebf, doanh nghi\u1ec7p s\u1ebd \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n m\u1eabu t\u1ea1i <a href=\"https:\/\/cdn.lawnet.vn\/uploads\/phapluat\/PhuocDo\/phu-luc-3.pdf\">Ph\u1ee5 l\u1ee5c III c\u1ee7a Th\u00f4ng t\u01b0.<\/a><\/p>\n<p data-start=\"2371\" data-end=\"2632\">Tr\u00ean \u0111\u00e2y l\u00e0 n\u1ed9i dung b\u00e0i vi\u1ebft c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 <em>\u201cTh\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p\u201d<\/em>\u00a0m\u00e0 C\u00f4ng ty Lu\u1eadt \u0110o\u00e0n Gia \u0111\u00e3 chia s\u1ebb v\u1edbi b\u1ea1n.<\/p>\n<p data-start=\"2371\" data-end=\"2632\">Qu\u00fd kh\u00e1ch c\u00f3 nhu c\u1ea7u t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt k\u00ea khai thu\u1ebf, c\u1eadp nh\u1eadt quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/p>\n<p data-start=\"2371\" data-end=\"2632\"><a href=\"https:\/\/luatdoangia.vn\/\">Lu\u1eadt \u0110o\u00e0n Gia<\/a>\u00a0\u2013 \u0110i\u1ec3m s\u00e1ng ph\u00e1p lu\u1eadt. Hotline: 0984296868\/ 0989992524.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 27\/10\/2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 99-2025-TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. V\u0103n b\u1ea3n n\u00e0y \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf. 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