{"id":4740,"date":"2019-12-30T22:20:30","date_gmt":"2019-12-30T15:20:30","guid":{"rendered":"http:\/\/www.fts.com.vn\/?p=4740"},"modified":"2019-12-30T22:20:30","modified_gmt":"2019-12-30T15:20:30","slug":"ai-la-ke-toan-thi-can-biet-nhung-dieu-nay-truoc-ngay-01-01-2020","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/ai-la-ke-toan-thi-can-biet-nhung-dieu-nay-truoc-ngay-01-01-2020\/","title":{"rendered":"Ai l\u00e0 k\u1ebf to\u00e1n th\u00ec c\u1ea7n bi\u1ebft nh\u1eefng \u0111i\u1ec1u n\u00e0y tr\u01b0\u1edbc ng\u00e0y 01\/01\/2020"},"content":{"rendered":"

B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 44\/2019\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n (b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2020).
\nB\u1edfi v\u1eady, nh\u1eefng ai \u0111ang h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft c\u00e1c \u0111i\u1ec1u n\u00e0y tr\u01b0\u1edbc ng\u00e0y 01\/01\/2020 \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

\"\"<\/p>\n

Theo \u0111\u00f3, Th\u00f4ng t\u01b0 n\u00e0y s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 292\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 Th\u00f4ng t\u01b0 296\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u1ea5p, thu h\u1ed3i v\u00e0 qu\u1ea3n l\u00fd gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/p>\n

Trong \u0111\u00f3, \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 b\u00e3i b\u1ecf quy \u0111\u1ecbnh: \u201cH\u00e0ng n\u0103m, ch\u1eadm nh\u1ea5t ng\u00e0y 31\/7, th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 k\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho n\u0103m sau theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 06\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 292\u201d; \u201cCh\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/8 h\u00e0ng n\u0103m, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ph\u1ea3i g\u1eedi B\u00e1o c\u00e1o duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u00e0ng n\u0103m cho B\u1ed9 T\u00e0i ch\u00ednh th\u00f4ng qua doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 08\/\u0110KHN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 296\u201d.<\/p>\n

\u0110\u1ed3ng th\u1eddi, b\u00e3i b\u1ecf Ph\u1ee5 l\u1ee5c s\u1ed1 06\/CNKT c\u1ee7a Th\u00f4ng t\u01b0 292; Thay th\u1ebf Ph\u1ee5 l\u1ee5c s\u1ed1 04\/CNKT t\u1ea1i Th\u00f4ng t\u01b0 292 b\u1eb1ng Ph\u1ee5 l\u1ee5c s\u1ed1 001\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 44.<\/p>\n

Ngo\u00e0i ra, c\u00f2n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 5 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 292, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

\u201c5. H\u00e0ng n\u0103m, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 25\/8, ph\u1ea3i g\u1eedi \u201cB\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n vi\u00ean\u201d theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 001\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed cho B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 xem x\u00e9t, c\u00f4ng nh\u1eadn gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean.<\/p>\n

N\u1ed9i dung b\u00e1o c\u00e1o t\u1ed5ng h\u1ecdyp k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n vi\u00ean bao g\u1ed3m c\u00e1c th\u00e0nh ph\u1ea7n sau:<\/p>\n

a) T\u00ean b\u00e1o c\u00e1o: B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n vi\u00ean.<\/p>\n

b) N\u1ed9i dung y\u00eau c\u1ea7u b\u00e1o c\u00e1o:<\/p>\n

– T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n vi\u00ean;<\/p>\n

– K\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean.<\/p>\n

c) \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o: H\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o ho\u1eb7c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn t\u1ed5 ch\u1ee9c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c.<\/p>\n

d) C\u01a1 quan nh\u1eadn b\u00e1o c\u00e1o: B\u1ed9 T\u00e0i ch\u00ednh (C\u1ee5c Qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n).<\/p>\n

e) Ph\u01b0\u01a1ng th\u1ee9c g\u1eedi, nh\u1eadn b\u00e1o c\u00e1o: G\u1eedi b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/p>\n

g) Th\u1eddi h\u1ea1n g\u1eedi b\u00e1o c\u00e1o: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 25\/8 h\u00e0ng n\u0103m.<\/p>\n

h) T\u1ea7n su\u1ea5t th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o: B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m.<\/p>\n

i) Th\u1eddi gian ch\u1ed1t s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o: T\u1eeb ng\u00e0y 16\/8 n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn ng\u00e0y 15\/8 n\u0103m nay.<\/p>\n

k) M\u1eabu \u0111\u1ec1 c\u01b0\u01a1ng b\u00e1o c\u00e1o:<\/p>\n

– T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n vi\u00ean bao g\u1ed3m c\u00e1c th\u00f4ng tin v\u1ec1:<\/p>\n

+ S\u1ed1 l\u01b0\u1ee3ng l\u1edbp \u0111\u00e3 t\u1ed5 ch\u1ee9c;<\/p>\n

+ S\u1ed1 l\u01b0\u1ee3t k\u1ebf to\u00e1n vi\u00ean tham d\u1ef1;<\/p>\n

+ T\u1ed5ng h\u1ee3p th\u1eddi gian c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c c\u1ee7a c\u00e1c k\u1ebf to\u00e1n vi\u00ean;<\/p>\n

+ T\u1ef1 \u0111\u00e1nh gi\u00e1 v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp h\u1ecdc;<\/p>\n

+ N\u1ed9i dung ki\u1ebfn ngh\u1ecb v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 t\u00ecnh h\u00ecnh t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt<\/p>\n

ki\u1ebfn th\u1ee9c.<\/p>\n

– K\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean bao g\u1ed3m c\u00e1c th\u00f4ng tin v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng c\u00e1c l\u1edbp; n\u1ed9i dung; th\u1eddi l\u01b0\u1ee3ng; th\u1eddi gian v\u00e0 \u0111\u1ecba \u0111i\u1ec3m t\u1ed5 ch\u1ee9c c\u00e1c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c.<\/p>\n

l) Bi\u1ec3u m\u1eabu s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o: Theo Ph\u1ee5 l\u1ee5c s\u1ed1 001\/CNKT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

m) H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o<\/p>\n

H\u00e0ng n\u0103m, h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o ho\u1eb7c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c \u0111\u1ed3ng th\u1eddi l\u1eadp k\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh t\u1ed5 ch\u1ee9c l\u1edbp h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho k\u1ebf to\u00e1n vi\u00ean c\u1ee7a n\u0103m ti\u1ebfp theo \u0111\u1ec3 g\u1eedi cho B\u1ed9 T\u00e0i ch\u00ednh theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 44\/2019\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n (b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2020). B\u1edfi v\u1eady, nh\u1eefng ai \u0111ang h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft c\u00e1c \u0111i\u1ec1u n\u00e0y tr\u01b0\u1edbc ng\u00e0y 01\/01\/2020 \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh […]<\/p>\n","protected":false},"featured_media":5204,"template":"","article_category":[],"class_list":["post-4740","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/4740","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\/5204"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=4740"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=4740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}