{"id":5043,"date":"2025-11-01T09:29:38","date_gmt":"2025-11-01T02:29:38","guid":{"rendered":"https:\/\/hrspring.vn\/consult\/?p=5043"},"modified":"2025-11-01T09:29:38","modified_gmt":"2025-11-01T02:29:38","slug":"tu-01-01-2026-thay-the-bang-can-doi-ke-toan-thanh-bao-cao-tinh-hinh-tai-chinh-theo-thong-tu-99-dung-khong","status":"publish","type":"post","link":"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\/","title":{"rendered":"T\u1eeb 01\/01\/2026 thay th\u1ebf B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99 \u0111\u00fang kh\u00f4ng?"},"content":{"rendered":"<article class=\"hrspr-article\">\n<header>\n<h1>T\u1eeb 01\/01\/2026: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thay b\u1eb1ng B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh? \u2013 \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 &amp; nguy\u00ean t\u1eafc thay \u0111\u1ed5i theo TT 99\/2025<\/h1>\n<p class=\"hrspr-sub\">\u0110\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh t\u1ea1i TT 200\/2014\/TT-BTC (\u0110i\u1ec1u 100) v\u00e0 TT 99\/2025\/TT-BTC (\u0110i\u1ec1u 17, \u0110i\u1ec1u 4, \u0110i\u1ec1u 5) \u2022 Hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026<\/p>\n<\/header>\n<p><!-- T\u00f3m t\u1eaft --><\/p>\n<section class=\"sapo\"><strong>T\u00f3m t\u1eaft nhanh:<\/strong> T\u1eeb <b>01\/01\/2026<\/b>, h\u1ec7 th\u1ed1ng BCTC theo <b>TT 99\/2025\/TT-BTC<\/b> s\u1eed d\u1ee5ng <b>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (M\u1eabu B01-DN)<\/b> thay cho <i>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/i> theo TT 200. TT 99 c\u0169ng quy \u0111\u1ecbnh r\u00f5 <b>\u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/b> v\u00e0 <b>nguy\u00ean t\u1eafc khi thay \u0111\u1ed5i<\/b> \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7.<\/section>\n<p><!-- M\u1ee5c l\u1ee5c --><\/p>\n<nav class=\"muc-luc\" aria-label=\"M\u1ee5c l\u1ee5c\">\n<ul>\n<li><a href=\"#thay-the-b01-dn\">1) T\u1eeb 01\/01\/2026 c\u00f3 thay B\u1ea3ng c\u00e2n \u0111\u1ed1i b\u1eb1ng B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh?<\/a><\/li>\n<li><a href=\"#don-vi-tien-te\">2) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n theo TT 99 quy \u0111\u1ecbnh ra sao?<\/a><\/li>\n<li><a href=\"#nguyen-tac-thay-doi-dvtt\">3) Nguy\u00ean t\u1eafc khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n?<\/a><\/li>\n<li><a href=\"#tai-ve\">4) T\u1ea3i v\u1ec1 bi\u1ec3u m\u1eabu &amp; v\u0103n b\u1ea3n<\/a><\/li>\n<li><a href=\"#xem-them\">5) Xem th\u00eam<\/a><\/li>\n<\/ul>\n<\/nav>\n<p><!-- 1) Thay th\u1ebf BCTC --><\/p>\n<section id=\"thay-the-b01-dn\">\n<h2>1) T\u1eeb 01\/01\/2026 c\u00f3 thay B\u1ea3ng c\u00e2n \u0111\u1ed1i b\u1eb1ng B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh?<\/h2>\n<p>C\u0103n c\u1ee9 <a href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=U=pZek5UazTW&amp;mode=E9dsbGRWOHhNREWk\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 100 \u2013 TT 200\/2014\/TT-BTC<\/a>, h\u1ec7 th\u1ed1ng BCTC g\u1ed3m: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (M\u1eabu B01-DN), B\u00e1o c\u00e1o KQKD (B02-DN), L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (B03-DN), Thuy\u1ebft minh (B09-DN).<\/p>\n<p>Trong khi \u0111\u00f3, <a class=\"download-file\" href=\"https:\/\/cdn.lawnet.vn\/uploads\/phapluat\/HoangQuyen\/99-TT-BTC.pdf\" target=\"_blank\" rel=\"noopener\"><i class=\"fa fa-download\"><\/i> TT 99\/2025\/TT-BTC<\/a> (\u0110i\u1ec1u 17) quy \u0111\u1ecbnh h\u1ec7 th\u1ed1ng BCTC g\u1ed3m: <b>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/b>, B\u00e1o c\u00e1o KQKD, L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, Thuy\u1ebft minh BCTC. Theo \u0111\u00f3, t\u1eeb <b>01\/01\/2026<\/b>, <b>M\u1eabu B01-DN<\/b> l\u00e0 <b>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/b> thay cho <i>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/i>.<\/p>\n<figure class=\"doc-figure\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-5044 size-full\" src=\"https:\/\/hrspring.vn\/consult\/wp-content\/uploads\/2025\/11\/Thay-the-Bang-can-doi-ke-toan-thanh-Bao-cao-tinh-hinh-tai-chinh.jpg\" alt=\"Thay th\u1ebf B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\" width=\"1856\" height=\"1206\" srcset=\"https:\/\/hrspring.vn\/consult\/wp-content\/uploads\/2025\/11\/Thay-the-Bang-can-doi-ke-toan-thanh-Bao-cao-tinh-hinh-tai-chinh.jpg 1856w, https:\/\/hrspring.vn\/consult\/wp-content\/uploads\/2025\/11\/Thay-the-Bang-can-doi-ke-toan-thanh-Bao-cao-tinh-hinh-tai-chinh-768x499.jpg 768w, https:\/\/hrspring.vn\/consult\/wp-content\/uploads\/2025\/11\/Thay-the-Bang-can-doi-ke-toan-thanh-Bao-cao-tinh-hinh-tai-chinh-1536x998.jpg 1536w\" sizes=\"(max-width: 1856px) 100vw, 1856px\" \/><figcaption>T\u1eeb 01\/01\/2026, B01-DN l\u00e0 \u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d theo TT 99\/2025.<\/figcaption><\/figure>\n<\/section>\n<p><!-- 2) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 --><\/p>\n<section id=\"don-vi-tien-te\">\n<h2>2) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n theo TT 99 quy \u0111\u1ecbnh ra sao?<\/h2>\n<p>C\u0103n c\u1ee9 <b>\u0110i\u1ec1u 4 \u2013 TT 99\/2025\/TT-BTC<\/b>:<\/p>\n<ul>\n<li><b>[1]<\/b> \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n l\u00e0 <b>\u0110\u1ed3ng Vi\u1ec7t Nam (VND)<\/b>. DN ch\u1ee7 y\u1ebfu thu, chi b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 2, 3, 4 \u0110i\u1ec1u 4 c\u00f3 th\u1ec3 ch\u1ecdn m\u1ed9t <b>ngo\u1ea1i t\u1ec7<\/b> l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 l\u1ef1a ch\u1ecdn \u0111\u00f3.<\/li>\n<li><b>[2]<\/b> Y\u1ebfu t\u1ed1 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ch\u00ednh: \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn <b>gi\u00e1 b\u00e1n<\/b>, <b>chi ph\u00ed<\/b> (nh\u00e2n c\u00f4ng, nguy\u00ean v\u1eadt li\u1ec7u\u2026), <b>thanh to\u00e1n<\/b> chi ph\u00ed.<\/li>\n<li><b>[3]<\/b> N\u1ebfu v\u1eabn ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c, xem x\u00e9t th\u00eam: \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 <b>huy \u0111\u1ed9ng v\u1ed1n<\/b> (c\u00f4ng c\u1ee5 n\u1ee3\/v\u1ed1n), v\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 <b>th\u01b0\u1eddng xuy\u00ean thu \u0111\u01b0\u1ee3c &amp; d\u00f9ng \u0111\u1ec3 t\u00edch tr\u1eef<\/b>.<\/li>\n<li><b>[4]<\/b> Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, <b>kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i<\/b> tr\u1eeb khi c\u00f3 <b>thay \u0111\u1ed5i l\u1edbn<\/b> v\u1ec1 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd\/kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n, \u0111i\u1ec1u ki\u1ec7n li\u00ean quan.<\/li>\n<\/ul>\n<\/section>\n<p><!-- 3) Nguy\u00ean t\u1eafc thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 --><\/p>\n<section id=\"nguyen-tac-thay-doi-dvtt\">\n<h2>3) Nguy\u00ean t\u1eafc khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n?<\/h2>\n<p>C\u0103n c\u1ee9 <b>kho\u1ea3n 1 \u0110i\u1ec1u 5 \u2013 TT 99\/2025\/TT-BTC<\/b>:<\/p>\n<blockquote><p>Khi c\u00f3 thay \u0111\u1ed5i l\u1edbn v\u1ec1 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 kinh doanh l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n tho\u1ea3 m\u00e3n c\u00e1c y\u1ebfu t\u1ed1 t\u1ea1i kho\u1ea3n 2, 3, 4 \u0110i\u1ec1u 4, DN \u0111\u01b0\u1ee3c <b>thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/b> v\u00e0 vi\u1ec7c thay \u0111\u1ed5i ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i <b>th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi<\/b>.<\/p><\/blockquote>\n<\/section>\n<p><!-- T\u1ea3i v\u1ec1 --><\/p>\n<section id=\"tai-ve\">\n<h2>4) T\u1ea3i v\u1ec1 bi\u1ec3u m\u1eabu &amp; v\u0103n b\u1ea3n<\/h2>\n<div class=\"cta\"><a class=\"btn btn--primary\" href=\"https:\/\/cdn.thuvienphapluat.vn\/\/uploads\/Hoidapphapluat\/2025\/NVT\/2025\/thang10\/30\/b01-dn.pdf\" target=\"_blank\" rel=\"noopener\">T\u1ea3i M\u1eabu B01-DN \u2013 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (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 to\u00e0n v\u0103n TT 99\/2025\/TT-BTC (PDF)<\/a><br \/>\n<a class=\"btn\" href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=U=pZek5UazTW&amp;mode=E9dsbGRWOHhNREWk\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 100 \u2013 TT 200\/2014\/TT-BTC<\/a><\/div>\n<\/section>\n<p><!-- Xem th\u00eam --><\/p>\n<section id=\"xem-them\">\n<h2>5) Xem th\u00eam<\/h2>\n<ul>\n<li><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/da-co-thong-tu-thay-the-thong-tu-1332016ttbtc-chua-138068381.html\" target=\"_blank\" rel=\"noopener\">\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:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/thong-tu-992025ttbtc-thay-the-thong-tu-200-ap-dung-cho-nam-tai-chinh-nao-138068382.html\" target=\"_blank\" rel=\"noopener\">TT 99\/2025\/TT-BTC thay th\u1ebf TT 200 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh n\u00e0o?<\/a><\/li>\n<\/ul>\n<\/section>\n<p><!-- Ghi ch\u00fa ngu\u1ed3n --><\/p>\n<footer class=\"post-foot\"><em>SprinGO\/hrSpring bi\u00ean t\u1eadp \u2013 tham chi\u1ebfu TT 200\/2014\/TT-BTC &amp; TT 99\/2025\/TT-BTC. Hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng BCTC m\u1edbi t\u1eeb 01\/01\/2026.<\/em><\/p>\n<\/footer>\n<\/article>\n<style>\n\/* ===== SprinGO \u2013 Compact Readable Styles for SEO ===== *\/<br \/>\n.hrspr-article{line-height:1.7;max-width:880px;margin:0 auto;padding:16px}<br \/>\n.hrspr-sub{color:#64748b;font-size:14px;margin-top:6px}<br \/>\n.sapo{background:#f8fafc;border:1px solid #e5e7eb;border-radius:12px;padding:12px 14px;margin:14px 0}<br \/>\n.muc-luc{background:#f8fafc;border:1px solid #e5e7eb;border-radius:12px;padding:12px;margin:16px 0}<br \/>\n.muc-luc ul{margin:0;padding-left:18px}<br \/>\n.muc-luc a{text-decoration:none}<br \/>\n.doc-figure{margin:14px 0}<br \/>\n.doc-figure img{width:100%;height:auto;border-radius:10px;border:1px solid #e5e7eb}<br \/>\n.doc-figure figcaption{color:#6b7280;font-size:13px;margin-top:6px}<br \/>\n.cta{display:flex;gap:12px;flex-wrap:wrap;margin:14px 0}<br \/>\n.btn{display:inline-block;padding:10px 14px;border-radius:10px;border:1px solid #0ea5e9;text-decoration:none}<br \/>\n.btn--primary{background:#0ea5e9;color:#fff;border-color:#0ea5e9}<br \/>\n.post-foot{color:#64748b;font-size:14px;margin-top:12px}<br \/>\n<\/style>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb 01\/01\/2026: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thay b\u1eb1ng B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh? \u2013 \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 &amp; nguy\u00ean t\u1eafc thay \u0111\u1ed5i theo TT 99\/2025 \u0110\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh t\u1ea1i TT 200\/2014\/TT-BTC (\u0110i\u1ec1u 100) v\u00e0 TT 99\/2025\/TT-BTC (\u0110i\u1ec1u 17, \u0110i\u1ec1u 4, \u0110i\u1ec1u 5) \u2022 Hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026 T\u00f3m t\u1eaft nhanh:&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5044,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-5043","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-nhan-su"],"_links":{"self":[{"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/posts\/5043","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=5043"}],"version-history":[{"count":2,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/posts\/5043\/revisions"}],"predecessor-version":[{"id":5047,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/posts\/5043\/revisions\/5047"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/media\/5044"}],"wp:attachment":[{"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/media?parent=5043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/categories?post=5043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/tags?post=5043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}