{"id":14009,"date":"2025-11-26T16:19:20","date_gmt":"2025-11-26T09:19:20","guid":{"rendered":"https:\/\/luckydoor.vn\/fts-demo\/?post_type=article&p=14009"},"modified":"2025-11-26T16:53:44","modified_gmt":"2025-11-26T09:53:44","slug":"quy-dinh-ve-su-dung-phan-mem-ke-toan-tu-01-01-2026-theo-thong-tu-99-2025-tt-btc","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/quy-dinh-ve-su-dung-phan-mem-ke-toan-tu-01-01-2026-theo-thong-tu-99-2025-tt-btc\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1eeb 01\/01\/2026 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"\n

B\u1ed9 T\u00e0i ch\u00ednh m\u1edbi ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1eeb 01\/01\/2026.<\/p>\n\n\n\n

\"\"
QUY \u0110\u1ecaNH V\u1ec0 S\u1eec D\u1ee4NG PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N T\u1eea 01\/01\/2026<\/em><\/figcaption><\/figure>\n\n\n\n

Ng\u00e0y 27\/10\/2025, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026 v\u00e0 \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\n\n\n

Quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1eeb 01\/01\/2026<\/strong><\/h2>\n\n\n\n

C\u1ee5 th\u1ec3,\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, 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. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n\n\n\n

Trong \u0111\u00f3, \u0110i\u1ec1u 28\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0c\u00f3 quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1eeb 01\/01\/2026 t\u1ea1i nh\u01b0 sau:<\/p>\n\n\n\n

(1) Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u1ed1i thi\u1ec3u c\u00e1c y\u00eau c\u1ea7u chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n nh\u01b0 sau:<\/p>\n\n\n\n

– C\u00e1c quy tr\u00ecnh, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m ph\u1ea3i \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan, kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t, nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n v\u00e0 th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ecnh b\u00e0y tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

– Vi\u1ec7c x\u1eed l\u00fd c\u00e1c quy tr\u00ecnh k\u1ebf to\u00e1n, c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn nhau ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ef1 ch\u00ednh x\u00e1c, ph\u00f9 h\u1ee3p, kh\u00f4ng tr\u00f9ng l\u1eafp. Khi s\u1eeda ch\u1eefa ph\u1ea3i l\u01b0u l\u1ea1i d\u1ea5u v\u1ebft c\u00e1c n\u1ed9i dung \u0111\u00e3 ghi s\u1ed5 k\u1ebf to\u00e1n theo tr\u00ecnh t\u1ef1 th\u1eddi gian.<\/p>\n\n\n\n

– Th\u00f4ng tin, d\u1eef li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt, an to\u00e0n v\u00e0 ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o m\u1eadt, an to\u00e0n th\u00f4ng tin. H\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp c\u00f3 kh\u1ea3 n\u0103ng c\u1ea3nh b\u00e1o ho\u1eb7c ng\u0103n ch\u1eb7n vi\u1ec7c can thi\u1ec7p c\u00f3 ch\u1ee7 \u00fd l\u00e0m thay \u0111\u1ed5i th\u00f4ng tin, s\u1ed1 li\u1ec7u \u0111\u00e3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

– Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi \u0111\u01b0\u1ee3c th\u00f4ng tin v\u00e0 d\u1eef li\u1ec7u \u0111\u1ea7u ra theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 c\u00e1c b\u00ean s\u1eed d\u1ee5ng d\u1eef li\u1ec7u, th\u00f4ng tin.<\/p>\n\n\n\n

– C\u00f3 kh\u1ea3 n\u0103ng k\u1ebft n\u1ed1i ho\u1eb7c s\u1eb5n s\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m c\u00f3 li\u00ean quan khi th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n (ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1eef k\u00fd s\u1ed1,…).<\/p>\n\n\n\n

– C\u00f3 kh\u1ea3 n\u0103ng n\u00e2ng c\u1ea5p, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng thay \u0111\u1ed5i c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

(2) Ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p, k\u1ebf to\u00e1n tr\u01b0\u1edfng\/ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n v\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c cung c\u1ea5p t\u1eeb ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n\n\n\n

Quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p t\u1eeb 2026<\/strong><\/h2>\n\n\n\n

– \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt doanh nghi\u1ec7p.<\/p>\n\n\n\n

– Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh c\u00f4ng t\u00e1c k\u1ebf to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0 kh\u00f4ng tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

– Vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n\n\n\n

+ Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n ph\u00e2n c\u1ea5p cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c trong vi\u1ec7c ghi nh\u1eadn kho\u1ea3n v\u1ed1n m\u00e0 doanh nghi\u1ec7p c\u1ea5p cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ghi nh\u1eadn ho\u1eb7c kh\u00f4ng ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n khi lu\u00e2n chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c kh\u00e2u trong n\u1ed9i b\u1ed9 m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n (h\u00f3a \u0111\u01a1n hay ch\u1ee9ng t\u1eeb lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9) ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n\n\n\n

+ Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n ph\u00e2n c\u1ea5p cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh hay kh\u00f4ng l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tuy nhi\u00ean, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p khi n\u1ed9p cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c c\u00f4ng khai theo quy \u0111\u1ecbnh \u0111\u1ec1u ph\u1ea3i bao g\u1ed3m th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u1ea3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p b\u1ea5t k\u1ec3 doanh nghi\u1ec7p c\u00f3 ph\u00e2n c\u1ea5p hay kh\u00f4ng ph\u00e2n c\u1ea5p cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

(\u0110i\u1ec1u 7\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC)<\/p>\n\n\n\n

T\u1ea3i ngay Th\u00f4ng t\u01b0 99\/2025\/TT-BTC T\u1ea1i \u0110\u00e2y<\/a><\/p>\n\n\n\n

FTS – \u0110\u1ed3ng h\u00e0nh c\u00f9ng Doanh nghi\u1ec7p v\u00e0 C\u00e1 nh\u00e2n trong Chuy\u1ec3n \u0111\u1ed5i s\u1ed1.<\/p>\n\n\n\n

______________________________________________<\/p>\n\n\n\n

\"\ud83c\udfe2\"\u0110\u1ecba ch\u1ec9: T\u00f2a nh\u00e0 Lilama 10, ph\u1ed1 T\u1ed1 H\u1eefu, Ph\u01b0\u1eddng \u0110\u1ea1i M\u1ed7, Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, Vi\u1ec7t Nam<\/p>\n\n\n\n

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\"\ud83c\udf10\"Zalo: https:\/\/zalo.me\/firsttrustsolution<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed9 T\u00e0i ch\u00ednh m\u1edbi ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1eeb 01\/01\/2026. Ng\u00e0y 27\/10\/2025, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y […]<\/p>\n","protected":false},"featured_media":14011,"template":"","article_category":[10],"class_list":["post-14009","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\/14009","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\/14011"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14009"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}