{"id":13221,"date":"2025-11-04T13:22:26","date_gmt":"2025-11-04T06:22:26","guid":{"rendered":"https:\/\/luckydoor.vn\/fts-demo\/?post_type=article&#038;p=13221"},"modified":"2025-11-26T16:53:40","modified_gmt":"2025-11-26T09:53:40","slug":"ap-dung-bieu-mau-va-so-ke-toan-theo-thong-tu-99-2025-tt-btc-moi-cho-doanh-nghiep","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/ap-dung-bieu-mau-va-so-ke-toan-theo-thong-tu-99-2025-tt-btc-moi-cho-doanh-nghiep\/","title":{"rendered":"\u00c1p d\u1ee5ng bi\u1ec3u m\u1eabu v\u00e0 s\u1ed5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC m\u1edbi cho Doanh Nghi\u1ec7p"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba 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, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01-01-2026. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 ban h\u00e0nh h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n m\u1edbi, gi\u00fap th\u1ed1ng nh\u1ea5t trong qu\u1ea3n l\u00fd, h\u1ea1ch to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>H\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0\u00a0 99\/2025\/TT-BTC<\/strong><br><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u0103n c\u1ee9 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p tham kh\u1ea3o v\u00e0 \u00e1p d\u1ee5ng bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"627\" height=\"885\" data-id=\"13223\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/diem-moi-thong-tu-99-02.png\" alt=\"\" class=\"wp-image-13223\" srcset=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/diem-moi-thong-tu-99-02.png 627w, https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/diem-moi-thong-tu-99-02-213x300.png 213w, https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/diem-moi-thong-tu-99-02-9x12.png 9w\" sizes=\"auto, (max-width: 627px) 100vw, 627px\" \/><\/figure>\n<\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh \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, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p thi\u1ebft k\u1ebf th\u00eam ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n so v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1c bi\u1ec3u m\u1eabu do doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n 2015, b\u1ea3o \u0111\u1ea3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c v\u00e0 k\u1ecbp th\u1eddi c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh;<\/li>\n\n\n\n<li>D\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t, \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p;<\/li>\n\n\n\n<li>C\u00f3 t\u00ednh ph\u00e1p l\u00fd v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu c\u00f3 thay \u0111\u1ed5i ho\u1eb7c b\u1ed5 sung bi\u1ec3u m\u1eabu, doanh nghi\u1ec7p c\u1ea7n ban h\u00e0nh Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 (ho\u1eb7c t\u00e0i li\u1ec7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng), n\u00eau r\u00f5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u00fd do v\u00e0 s\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a vi\u1ec7c s\u1eeda \u0111\u1ed5i;<\/li>\n\n\n\n<li>Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan;<\/li>\n\n\n\n<li>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 \u0111i\u1ec1u ch\u1ec9nh ri\u00eang, doanh nghi\u1ec7p \u00e1p d\u1ee5ng nguy\u00ean h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ngo\u00e0i ra, n\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh kh\u00e1c (nh\u01b0 thu\u1ebf, b\u1ea3o hi\u1ec3m, ng\u00e2n h\u00e0ng, h\u1ea3i quan\u2026), th\u00ec ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n \u0111\u00f3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 S\u1ed5 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Theo \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 qu\u1ea3n l\u00fd theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n 2015 c\u00f9ng c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, s\u1eeda \u0111\u1ed5i ho\u1eb7c thay th\u1ebf c\u00f3 li\u00ean quan.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-2 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"628\" height=\"885\" data-id=\"13224\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/diem-moi-thong-tu-99-04.png\" alt=\"\" class=\"wp-image-13224\" srcset=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/diem-moi-thong-tu-99-04.png 628w, https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/diem-moi-thong-tu-99-04-213x300.png 213w, https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/diem-moi-thong-tu-99-04-9x12.png 9w\" sizes=\"auto, (max-width: 628px) 100vw, 628px\" \/><\/figure>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, c\u00f3 th\u1ec3 thi\u1ebft k\u1ebf th\u00eam ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n cho ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4, t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng. Tuy nhi\u00ean, c\u00e1c bi\u1ec3u m\u1eabu s\u1eeda \u0111\u1ed5i ph\u1ea3i \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c kho\u1ea3n 1, 2, 3 v\u00e0 4 c\u1ee7a \u0110i\u1ec1u 24 Lu\u1eadt K\u1ebf to\u00e1n 2015, \u0111\u1ed3ng th\u1eddi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c v\u00e0 k\u1ecbp th\u1eddi th\u00f4ng tin k\u1ebf to\u00e1n;<\/li>\n\n\n\n<li>D\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t, \u0111\u1ed1i chi\u1ebfu gi\u1eefa c\u00e1c s\u1ed5;<\/li>\n\n\n\n<li>Ph\u00f9 h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n hi\u1ec7n h\u00e0nh.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">T\u01b0\u01a1ng t\u1ef1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, khi doanh nghi\u1ec7p thay \u0111\u1ed5i ho\u1eb7c thi\u1ebft k\u1ebf th\u00eam s\u1ed5 k\u1ebf to\u00e1n, c\u1ea7n ban h\u00e0nh Quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n v\u00e0 quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu kh\u00f4ng c\u00f3 \u0111i\u1ec1u ch\u1ec9nh ri\u00eang, doanh nghi\u1ec7p \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp m\u1eabu s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i Ph\u1ee5 l\u1ee5c III Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng (t\u1eeb 01-10-2025)?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Theo \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025, quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i kho\u1ea3n 2 \u0111i\u1ec1u n\u00e0y.<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c bao g\u1ed3m:<br>a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n;<br>b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n);<br>c) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n;<br>d) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea, thanh l\u00fd t\u00e0i s\u1ea3n, bao g\u1ed3m c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 (tr\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n);<br>[\u2026]<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u01b0 v\u1eady, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC mang \u0111\u1ebfn b\u1ed9 bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 k\u1ebf to\u00e1n m\u1edbi, gi\u00fap chu\u1ea9n h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026. Doanh nghi\u1ec7p c\u1ea7n s\u1edbm r\u00e0 so\u00e1t, c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 ban h\u00e0nh quy ch\u1ebf n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-3 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"617\" height=\"855\" data-id=\"13225\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/thong-tu-99-02.png\" alt=\"\" class=\"wp-image-13225\" srcset=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/thong-tu-99-02.png 617w, https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/thong-tu-99-02-216x300.png 216w, https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/11\/thong-tu-99-02-9x12.png 9w\" sizes=\"auto, (max-width: 617px) 100vw, 617px\" \/><\/figure>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">T\u1ea3i v\u1ec1: <a href=\"file:\/\/\/C:\/Users\/FTS\/Downloads\/Thong-tu-99-TT-BTC.pdf\" data-type=\"link\" data-id=\"file:\/\/\/C:\/Users\/FTS\/Downloads\/Thong-tu-99-TT-BTC.pdf\">file:\/\/\/C:\/Users\/FTS\/Downloads\/Thong-tu-99-TT-BTC.pdf<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f4ng ty C\u1ed5 ph\u1ea7n Gi\u1ea3i ph\u00e1p First Trust \u0111ang tri\u1ec3n khai k\u1ebf ho\u1ea1ch nghi\u00ean c\u1ee9u v\u00e0 ho\u00e0n thi\u1ec7n c\u00e1c s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u1eb1m \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh, bi\u1ec3u m\u1eabu v\u00e0 y\u00eau c\u1ea7u nghi\u1ec7p v\u1ee5 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh. Song song \u0111\u00f3, FTS s\u1ebd m\u1edf r\u1ed9ng c\u00e1c k\u00eanh h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n, gi\u00fap doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i sang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi m\u1ed9t c\u00e1ch thu\u1eadn l\u1ee3i, ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba 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, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01-01-2026. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 ban h\u00e0nh h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n m\u1edbi, gi\u00fap th\u1ed1ng nh\u1ea5t trong qu\u1ea3n l\u00fd, h\u1ea1ch [&hellip;]<\/p>\n","protected":false},"featured_media":13401,"template":"","article_category":[10],"class_list":["post-13221","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/13221","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13401"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=13221"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=13221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}