{"id":5035,"date":"2025-11-01T08:42:23","date_gmt":"2025-11-01T01:42:23","guid":{"rendered":"https:\/\/hrspring.vn\/consult\/?p=5035"},"modified":"2025-11-01T09:31:35","modified_gmt":"2025-11-01T02:31:35","slug":"mau-hop-dong-giao-khoan-moi-nhat-mau-05-ldtl-theo-thong-tu-99-2025-tai-mien-phi-springo-consultant","status":"publish","type":"post","link":"https:\/\/hrspring.vn\/consult\/mau-hop-dong-giao-khoan-moi-nhat-mau-05-ldtl-theo-thong-tu-99-2025-tai-mien-phi-springo-consultant\/","title":{"rendered":"M\u1eabu h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n m\u1edbi nh\u1ea5t [M\u1eabu 05-L\u0110TL] theo Th\u00f4ng t\u01b0 99\/2025 \u2013 T\u1ea3i mi\u1ec5n ph\u00ed | SprinGO Consultant"},"content":{"rendered":"<article class=\"hrspr-article\">\n<header>\n<h1>M\u1eabu h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n 05-L\u0110TL theo Th\u00f4ng t\u01b0 99\/2025: H\u01b0\u1edbng d\u1eabn ghi &amp; T\u1ea3i m\u1eabu<\/h1>\n<\/header>\n<section id=\"spr-intro\" class=\"spr-intro\"><\/section>\n<section id=\"spr-content\" class=\"spr-content\">\n<section id=\"news-content\" class=\"news-content\">\n<p class=\"sapo\"><strong>M\u1eabu h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n 05-L\u0110TL theo Th\u00f4ng t\u01b0 99 l\u00e0 m\u1eabu n\u00e0o?<\/strong> \u00a0|<br \/>\n<strong>Ph\u01b0\u01a1ng ph\u00e1p v\u00e0 tr\u00e1ch nhi\u1ec7m ghi m\u1eabu 05-L\u0110TL<\/strong> \u00a0|<br \/>\n<strong>Quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo TT 99<\/strong>.<\/p>\n<p><!-- M\u1ee5c l\u1ee5c --><\/p>\n<nav class=\"muc-luc\" aria-label=\"M\u1ee5c l\u1ee5c\">\n<ul>\n<li><a href=\"#mau-05-ldtl\">1) M\u1eabu 05-L\u0110TL theo Th\u00f4ng t\u01b0 99\/2025 l\u00e0 m\u1eabu n\u00e0o?<\/a><\/li>\n<li><a href=\"#huong-dan-ghi\">2) Ph\u01b0\u01a1ng ph\u00e1p &amp; tr\u00e1ch nhi\u1ec7m ghi M\u1eabu 05-L\u0110TL<\/a><\/li>\n<li><a href=\"#sua-doi-bctc\">3) Quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (TT 99)<\/a><\/li>\n<\/ul>\n<\/nav>\n<p><!-- 1) M\u1eabu l\u00e0 g\u00ec --><\/p>\n<h2 id=\"mau-05-ldtl\">1) M\u1eabu 05-L\u0110TL theo Th\u00f4ng t\u01b0 99\/2025 l\u00e0 m\u1eabu n\u00e0o?<\/h2>\n<p>M\u1eabu h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i<br \/>\n<strong>M\u1eabu s\u1ed1 05-L\u0110TL \u2013 Ph\u1ee5 l\u1ee5c I<\/strong> ban h\u00e0nh k\u00e8m <strong>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong>,<br \/>\nc\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb <strong>01\/01\/2026<\/strong>.<\/p>\n<p><!-- \u1ea2nh + CTA t\u1ea3i m\u1eabu --><\/p>\n<figure class=\"doc-figure\"><img decoding=\"async\" src=\"https:\/\/hrspring.vn\/consult\/wp-content\/uploads\/2025\/11\/05-ldtl-tt99hinh.jpg\" alt=\"Trang \u0111\u1ea7u m\u1eabu h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n 05-L\u0110TL - TT 99\/2025\" \/><figcaption>Minh h\u1ecda: M\u1eabu h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n 05-L\u0110TL (TT 99\/2025).<\/figcaption><\/figure>\n<div class=\"cta\"><a class=\"btn btn--primary\" href=\"https:\/\/cdn.thuvienphapluat.vn\/\/uploads\/Hoidapphapluat\/2025\/NVT\/2025\/thang10\/30\/mau-tt99\/05-ldtl-tt99.pdf\" target=\"_blank\" rel=\"noopener\">T\u1ea3i M\u1eabu 05-L\u0110TL (PDF)<\/a><br \/>\n<a class=\"btn\" href=\"https:\/\/cdn.lawnet.vn\/uploads\/phapluat\/HoangQuyen\/99-TT-BTC.pdf\" target=\"_blank\" rel=\"noopener\">T\u1ea3i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (PDF)<\/a><\/div>\n<p><!-- 2) H\u01b0\u1edbng d\u1eabn ghi --><\/p>\n<h2 id=\"huong-dan-ghi\">2) Ph\u01b0\u01a1ng ph\u00e1p &amp; tr\u00e1ch nhi\u1ec7m ghi M\u1eabu h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n (05-L\u0110TL)<\/h2>\n<p>C\u0103n c\u1ee9 <strong>Ph\u1ea7n B \u2013 Ph\u1ee5 l\u1ee5c I<\/strong> (TT 99\/2025\/TT-BTC), khi l\u1eadp h\u1ee3p \u0111\u1ed3ng c\u1ea7n l\u01b0u \u00fd:<\/p>\n<ul>\n<li><strong>G\u00f3c tr\u00e1i \u0111\u1ea7u m\u1eabu:<\/strong> T\u00ean \u0111\u01a1n v\u1ecb, \u0111\u1ecba ch\u1ec9, s\u1ed1 h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3).<\/li>\n<li><strong>Ph\u1ea7n m\u1edf \u0111\u1ea7u:<\/strong> H\u1ecd t\u00ean, ch\u1ee9c v\u1ee5 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a <em>b\u00ean giao kho\u00e1n<\/em> v\u00e0 <em>b\u00ean nh\u1eadn kho\u00e1n<\/em>.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea7n I. \u0110i\u1ec1u kho\u1ea3n chung<\/strong><\/p>\n<ul>\n<li><strong>Ph\u01b0\u01a1ng th\u1ee9c giao kho\u00e1n:<\/strong> N\u00eau r\u00f5 h\u00ecnh th\u1ee9c, ph\u1ea1m vi c\u00f4ng vi\u1ec7c.<\/li>\n<li><strong>\u0110i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n:<\/strong> Cam k\u1ebft c\u1ee7a hai b\u00ean khi k\u00fd k\u1ebft.<\/li>\n<li><strong>Th\u1eddi gian th\u1ef1c hi\u1ec7n:<\/strong> Ghi ng\u00e0y b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac.<\/li>\n<li><strong>\u0110i\u1ec1u ki\u1ec7n kh\u00e1c:<\/strong> \u0110i\u1ec1u ki\u1ec7n b\u1ed5 sung (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<p><strong>Ph\u1ea7n II. Tr\u00e1ch nhi\u1ec7m &amp; quy\u1ec1n l\u1ee3i<\/strong>: N\u00eau r\u00f5 n\u1ed9i dung c\u00f4ng vi\u1ec7c, ti\u00eau chu\u1ea9n s\u1ea3n ph\u1ea9m, quy\u1ec1n l\u1ee3i &amp; ngh\u0129a v\u1ee5 hai b\u00ean; h\u1ee3p \u0111\u1ed3ng ph\u1ea3i c\u00f3 \u0111\u1ee7 <strong>ch\u1eef k\u00fd, h\u1ecd t\u00ean<\/strong> \u0111\u1ea1i di\u1ec7n m\u1ed7i b\u00ean.<\/p>\n<p><strong>S\u1ed1 l\u01b0\u1ee3ng b\u1ea3n h\u1ee3p \u0111\u1ed3ng<\/strong>: 01 b\u1ea3n giao b\u00ean nh\u1eadn kho\u00e1n; 01 b\u1ea3n l\u01b0u b\u1ed9 ph\u1eadn l\u1eadp h\u1ee3p \u0111\u1ed3ng; 01 b\u1ea3n chuy\u1ec3n ph\u00f2ng k\u1ebf to\u00e1n \u0111\u1ec3 theo d\u00f5i &amp; thanh to\u00e1n.<\/p>\n<p><!-- 3) S\u1eeda \u0111\u1ed5i BCTC --><\/p>\n<h2 id=\"sua-doi-bctc\">3) Quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99<\/h2>\n<p>Theo <strong>\u0110i\u1ec1u 18 \u2013 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong> (hi\u1ec7u l\u1ef1c 01\/01\/2026):<\/p>\n<ol>\n<li>Doanh nghi\u1ec7p l\u1eadp BCTC theo <strong>Ph\u1ee5 l\u1ee5c IV<\/strong> c\u1ee7a Th\u00f4ng t\u01b0 99.<\/li>\n<li>N\u1ebfu b\u1ed5 sung ch\u1ec9 ti\u00eau, ph\u1ea3i tu\u00e2n th\u1ee7 \u0110i\u1ec1u 29 Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 <strong>thuy\u1ebft minh r\u00f5<\/strong> n\u1ed9i dung b\u1ed5 sung tr\u00ean BCTC.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n s\u1eeda \u0111\u1ed5i bi\u1ec3u m\u1eabu, doanh nghi\u1ec7p <strong>b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh<\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn.<\/li>\n<\/ol>\n<p><!-- Xem th\u00eam --><\/p>\n<div class=\"see-also\">\n<p><strong>Xem th\u00eam:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/hrspring.vn\/consult\/da-co-thong-tu-thay-the-thong-tu-133-2016-tt-btc-chua\/\" target=\"_blank\" rel=\"noopener nofollow\">\u0110\u00e3 c\u00f3 Th\u00f4ng t\u01b0 thay th\u1ebf Th\u00f4ng t\u01b0 133\/2016\/TT-BTC ch\u01b0a?<\/a><\/li>\n<li><a href=\"https:\/\/hrspring.vn\/consult\/tu-01-01-2026-thay-the-bang-can-doi-ke-toan-thanh-bao-cao-tinh-hinh-tai-chinh-theo-thong-tu-99-dung-khong\/\" target=\"_blank\" rel=\"noopener nofollow\">T\u1eeb 01\/01\/2026 thay B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n b\u1eb1ng B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh theo TT 99?<\/a><\/li>\n<\/ul>\n<\/div>\n<p class=\"note\"><em>SprinGO\/hrSpring bi\u00ean t\u1eadp \u2014 c\u1eadp nh\u1eadt theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (hi\u1ec7u l\u1ef1c 01\/01\/2026).<\/em><\/p>\n<\/section>\n<\/section>\n<p><!-- PR block r\u00f5 r\u00e0ng, c\u00f3 CTA --><\/p>\n<section id=\"spr-cta\" class=\"spr-cta\" aria-label=\"D\u1ecbch v\u1ee5 SprinGO\/hrSpring\">\n<div class=\"spr-cta__inner\">\n<p><strong>Springo Consult<\/strong> \u2013 Tri th\u1ee9c th\u1eadt \u2022 K\u1ebft qu\u1ea3 th\u1eadt \u2022 \u0110\u1ed3ng h\u00e0nh th\u1eadt \u2022 Gi\u00e1 tr\u1ecb th\u1eadt.<\/p>\n<ul>\n<li>T\u01b0 v\u1ea5n Doanh nghi\u1ec7p: c\u1ea5u tr\u00fac, chi\u1ebfn l\u01b0\u1ee3c, BSC\/KPI, 3P, HRBP.<\/li>\n<li>T\u01b0 v\u1ea5n C\u00e1 nh\u00e2n &amp; <strong>Coaching 1-1<\/strong> ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p.<\/li>\n<li>\u0110\u00e0o t\u1ea1o Inhouse &amp; c\u00e1c kh\u00f3a k\u1ef9 n\u0103ng thi\u1ebft k\u1ebf theo nhu c\u1ea7u.<\/li>\n<\/ul>\n<p>Li\u00ean h\u1ec7:<br \/>\n<a href=\"https:\/\/hrspring.vn\/consult\" target=\"_blank\" rel=\"noopener\">hrspring.vn\/consult<\/a><br \/>\n<!-- C\u00f3 th\u1ec3 ch\u00e8n form li\u00ean h\u1ec7\/booking \u1edf \u0111\u00e2y n\u1ebfu theme h\u1ed7 tr\u1ee3 --><\/p>\n<\/div>\n<\/section>\n<p><!-- Chip t\u1eeb kh\u00f3a + SEO n\u1ed9i b\u1ed9 --><\/p>\n<section id=\"spr-keywords\" class=\"spr-keywords\" aria-label=\"T\u1eeb kh\u00f3a li\u00ean quan\"><\/section>\n<\/article>\n<p><!-- Schema Article (\u0111\u1eb7t \u1edf trang b\u00e0i vi\u1ebft, c\u00f3 th\u1ec3 gi\u1eef n\u1ebfu site kh\u00f4ng t\u1ef1 sinh) --><script type=\"application\/ld+json\">\n{\n  \"@context\":\"https:\/\/schema.org\",\n  \"@type\":\"Article\",\n  \"headline\":\"M\u1eabu h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n 05-L\u0110TL theo Th\u00f4ng t\u01b0 99\/2025: H\u01b0\u1edbng d\u1eabn ghi & T\u1ea3i m\u1eabu\",\n  \"description\":\"M\u1eabu 05-L\u0110TL theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (hi\u1ec7u l\u1ef1c 01\/01\/2026). H\u01b0\u1edbng d\u1eabn c\u00e1ch ghi, tr\u00e1ch nhi\u1ec7m c\u00e1c b\u00ean v\u00e0 link t\u1ea3i m\u1eabu PDF.\",\n  \"inLanguage\":\"vi-VN\",\n  \"author\":{\n    \"@type\":\"Organization\",\n    \"name\":\"SprinGO\/hrSpring\",\n    \"url\":\"https:\/\/hrspring.vn\/consult\"\n  },\n  \"publisher\":{\n    \"@type\":\"Organization\",\n    \"name\":\"SprinGO Consultant\",\n    \"logo\":{\n      \"@type\":\"ImageObject\",\n      \"url\":\"https:\/\/hrspring.vn\/consult\/assets\/logo-springo-180x180.png\",\n      \"width\":180,\n      \"height\":180\n    }\n  }\n}\n<\/script><\/p>\n<style>\n\/* ========== SprinGO\/hrSpring \u2013 Article Styles (g\u1ecdn & \u0111\u1eb9p) ========== *\/<br \/>.hrspr-article{line-height:1.7;max-width:880px;margin:0 auto;padding:16px}<br \/>.hrspr-sub{color:#64748b;font-size:14px;margin-top:6px}<\/p>\n<p>.spr-intro{background:#f8fafc;border:1px solid #e5e7eb;border-radius:12px;padding:12px 14px;margin:14px 0}<br \/>.sapo{font-weight:600;margin:12px 0}<\/p>\n<p>.muc-luc{background:#f8fafc;border:1px solid #e5e7eb;border-radius:12px;padding:12px;margin:16px 0}<br \/>.muc-luc ul{margin:0;padding-left:18px}<br \/>.muc-luc a{text-decoration:none}<\/p>\n<p>.doc-figure{margin:12px 0}<br \/>.doc-figure img{width:100%;height:auto;border-radius:10px;border:1px solid #e5e7eb}<br \/>.doc-figure figcaption{color:#6b7280;font-size:13px;margin-top:6px}<\/p>\n<p>.cta{display:flex;gap:12px;flex-wrap:wrap;margin:14px 0}<br \/>.btn{display:inline-block;padding:10px 14px;border-radius:10px;border:1px solid #0ea5e9;text-decoration:none}<br \/>.btn--primary{background:#0ea5e9;color:#fff;border-color:#0ea5e9}<\/p>\n<p>.note{background:#f1f5f9;border-left:4px solid #0ea5e9;padding:12px;border-radius:8px;margin:14px 0}<\/p>\n<p>.see-also ul{padding-left:18px}<\/p>\n<p>\/* PR block *\/<br \/>.spr-cta .spr-cta__inner{background:#f8fafc;border:1px solid #e5e7eb;border-radius:12px;padding:16px;margin:18px 0}<br \/>.spr-cta ul{padding-left:18px}<\/p>\n<p>\/* Chip keywords *\/<br \/>.spr-keywords ul{display:flex;gap:10px;flex-wrap:wrap;padding-left:0;margin:8px 0}<br \/>.spr-keywords li{list-style:none;background:#eef2ff;border:1px solid #e5e7eb;border-radius:10px;padding:6px 10px;font-size:14px}<br \/><\/style>\n","protected":false},"excerpt":{"rendered":"<p>M\u1eabu h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n 05-L\u0110TL theo Th\u00f4ng t\u01b0 99\/2025: H\u01b0\u1edbng d\u1eabn ghi &amp; T\u1ea3i m\u1eabu M\u1eabu h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n 05-L\u0110TL theo Th\u00f4ng t\u01b0 99 l\u00e0 m\u1eabu n\u00e0o? \u00a0| Ph\u01b0\u01a1ng ph\u00e1p v\u00e0 tr\u00e1ch nhi\u1ec7m ghi m\u1eabu 05-L\u0110TL \u00a0| Quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo TT 99. 1) M\u1eabu 05-L\u0110TL&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5036,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[159],"tags":[630,624,625,623,629,632,627,626,631,109,628,622,89],"class_list":["post-5035","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-lieu-quan-ly-nhan-su","tag-bao-cao-tai-chinh-theo-thong-tu-99","tag-coaching-1-1-phat-trien-su-nghiep","tag-dao-tao-cac-khoa-ky-nang","tag-dao-tao-inhouse-doanh-nghiep","tag-huong-dan-ghi-hop-dong-giao-khoan","tag-lao-dong-tien-luong","tag-mau-05-ldtl","tag-mau-hop-dong-giao-khoan","tag-quan-tri-nhan-su","tag-springo-consultant","tag-thong-tu-99-2025-tt-btc","tag-tu-van-ca-nhan","tag-tu-van-doanh-nghiep"],"_links":{"self":[{"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/posts\/5035","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/comments?post=5035"}],"version-history":[{"count":5,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/posts\/5035\/revisions"}],"predecessor-version":[{"id":5049,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/posts\/5035\/revisions\/5049"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/media\/5036"}],"wp:attachment":[{"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/media?parent=5035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/categories?post=5035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/tags?post=5035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}