{"id":56427,"date":"2025-11-21T10:47:17","date_gmt":"2025-11-21T03:47:17","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&#038;p=56427"},"modified":"2026-02-04T10:42:33","modified_gmt":"2026-02-04T03:42:33","slug":"tong-hop-cac-diem-thay-doi-trong-thong-tu-99-2025-tt-btc-thay-the-thong-tu-200-2014-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/tong-hop-cac-diem-thay-doi-trong-thong-tu-99-2025-tt-btc-thay-the-thong-tu-200-2014-tt-btc\/","title":{"rendered":"T\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i trong Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Ng\u00e0y 27\/10\/2025,<\/strong>\u00a0B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh\u00a0<strong>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/strong>\u00a0Trong \u0111\u00f3 c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi h\u01b0\u1edbng d\u1eabn v\u1ec1\u00a0<em>t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, ghi s\u1ed5 k\u1ebf to\u00e1n, tr\u00ecnh b\u00e0y h\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u2026<\/em><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. N\u1ed9i dung chi ti\u1ebft<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.1. S\u1ef1 c\u1ea7n thi\u1ebft v\u00e0 \u00fd ngh\u0129a c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (Thay th\u1ebf cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<aside class=\"calloutBox\" data-pm-slice=\"2 2 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;license&quot;:&quot;All&quot;,&quot;provider&quot;:&quot;aiGenerated&quot;,&quot;generateStyle&quot;:&quot;Creative and inspirational with a playful and modern feel, utilizing vibrant colors like orange, pink, and purple in a gradient to evoke a fun and aesthetic appeal.&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;modelAutoselect&quot;:true,&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;visualsMenuEnabled&quot;:true,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;}},&quot;docId&quot;:&quot;guz3lllo3f8b7as&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;md&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;0kv3k9mwckopdpd&quot;,&quot;streamId&quot;:&quot;guz3lllo3f8b7as&quot;,&quot;lastEventId&quot;:&quot;11&quot;,&quot;lastCompletedCardId&quot;:&quot;sj9983ewd2lag9i&quot;,&quot;lastCompletedCardIndex&quot;:10}},&quot;card&quot;,{&quot;id&quot;:&quot;ctsjrh66lb3p3lg&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;right&quot;,&quot;layoutTemplateColumns&quot;:&quot;75% 25%&quot;,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;}&#093;\">\n<ul>\n<li>Sau qu\u00e1 tr\u00ecnh th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng nhi\u1ec1u n\u0103m, Th\u00f4ng t\u01b0 200 \u0111\u00e3 b\u1ed9c l\u1ed9 nh\u1eefng thi\u1ebfu s\u00f3t; \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI. Khi doanh nghi\u1ec7p FDI tham gia v\u00e0o th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, do ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf n\u00ean nh\u00f3m doanh nghi\u1ec7p n\u00e0y g\u1eb7p nhi\u1ec1u l\u00fang t\u00fang trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9.<\/li>\n<li><strong>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong>\u00a0ti\u1ec7m c\u1eadn v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf v\u00e0 linh ho\u1ea1t h\u01a1n cho doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 g\u00f3p ph\u1ea7n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i ph\u00e1t tri\u1ec3n kinh t\u1ebf, \u0111\u1eb7c bi\u1ec7t thu h\u00fat c\u00e1c doanh nghi\u1ec7p t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn \u0111\u1ea7u t\u01b0 v\u00e0o th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/li>\n<li>Tuy nhi\u00ean, v\u1ec1 l\u00e2u d\u00e0i, \u0111\u1ec3 c\u00f3 m\u1ed9t h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u1ed3ng b\u1ed9 v\u1edbi qu\u1ed1c t\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd nghi\u00ean c\u1ee9u \u0111\u1ec3 ban h\u00e0nh \u00c1p d\u1ee5ng chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam (VFRS) c\u1eadp nh\u1eadt theo chu\u00e2\u0309n m\u01b0\u0323c k\u00ea\u0301 toa\u0301n qu\u00f4\u0301c t\u00ea\u0301 (IFRS).<\/li>\n<\/ul>\n<\/aside>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.2. N\u1ed9i dung Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<aside class=\"calloutBox\" data-pm-slice=\"2 2 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;license&quot;:&quot;All&quot;,&quot;provider&quot;:&quot;aiGenerated&quot;,&quot;generateStyle&quot;:&quot;Creative and inspirational with a playful and modern feel, utilizing vibrant colors like orange, pink, and purple in a gradient to evoke a fun and aesthetic appeal.&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;modelAutoselect&quot;:true,&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;visualsMenuEnabled&quot;:true,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;}},&quot;docId&quot;:&quot;guz3lllo3f8b7as&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;md&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;0kv3k9mwckopdpd&quot;,&quot;streamId&quot;:&quot;guz3lllo3f8b7as&quot;,&quot;lastEventId&quot;:&quot;11&quot;,&quot;lastCompletedCardId&quot;:&quot;sj9983ewd2lag9i&quot;,&quot;lastCompletedCardIndex&quot;:10}},&quot;card&quot;,{&quot;id&quot;:&quot;ctsjrh66lb3p3lg&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;right&quot;,&quot;layoutTemplateColumns&quot;:&quot;75% 25%&quot;,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;}&#093;\"><span style=\"color: #0000ff;\"><strong>2.2.1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/p>\n<ul>\n<li><strong>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong>:\n<ul style=\"list-style-type: disc;\">\n<li>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 l\u1eadp, lu\u00e2n chuy\u1ec3n v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/li>\n<li><span style=\"font-family: inherit; font-size: inherit;\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng<\/span><\/li>\n<li>Quy \u0111\u1ecbnh v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<li>Ph\u01b0\u01a1ng ph\u00e1p v\u00e0 quy tr\u00ecnh ghi ch\u00e9p nghi\u1ec7p v\u1ee5, ghi s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<\/li>\n<li><strong>M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong>: TT99 b\u1ed5 sung <b style=\"font-family: inherit; font-size: inherit;\">t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b><span style=\"font-family: inherit; font-size: inherit;\"> v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng. \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y, th\u00f4ng t\u01b0 s\u1ebd quy \u0111\u1ecbnh c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00f4ng \u0111\u1eb7c th\u00f9 nh\u01b0 h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng n\u1ee3. C\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh ng\u00e2n h\u00e0ng s\u1ebd ti\u1ebfp t\u1ee5c tu\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #0000ff;\"><strong>2.2.2. C\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong><\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Th\u00f4ng t\u01b0 m\u1edbi kh\u00f4ng c\u00f2n quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n nh\u01b0 tr\u01b0\u1edbc. Thay v\u00e0o \u0111\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ef1 x\u00e2y d\u1ef1ng quy ch\u1ebf v\u1ec1 c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/li>\n<li>\u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n m\u00e0 c\u00f2n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n<p><span style=\"color: #0000ff;\"><strong>2.2.3. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7<\/strong><\/span><\/p>\n<ul>\n<li class=\"paragraph\" data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;0coo5c0yqb4h344&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;calloutBox&quot;,{&quot;variant&quot;:&quot;note&quot;,&quot;icon&quot;:true,&quot;color&quot;:null}&#093;\"><strong>T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf:<\/strong> Tr\u01b0\u1edbc \u0111\u00e2y, TT200 quy \u0111\u1ecbnh c\u00e1c t\u1ef7 gi\u00e1 khi ghi nh\u1eadn mua\/b\u00e1n kh\u00e1c nhau, g\u00e2y ph\u1ee9c t\u1ea1p trong h\u1ea1ch to\u00e1n. T99 \u0111\u01a1n gi\u1ea3n h\u00f3a b\u1eb1ng c\u00e1ch quy \u0111\u1ecbnh s\u1eed d\u1ee5ng <strong>t\u1ef7 gi\u00e1 mua b\u00e1n CK trung b\u00ecnh\u00a0<\/strong>cho t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7.<\/li>\n<li data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;0coo5c0yqb4h344&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;calloutBox&quot;,{&quot;variant&quot;:&quot;note&quot;,&quot;icon&quot;:true,&quot;color&quot;:null}&#093;\"><strong>\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7:<\/strong> H\u01b0\u1edbng d\u1eabn r\u00f5 h\u01a1n c\u00e1c ti\u00eau ch\u00ed \u01b0u ti\u00ean khi l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n c\u1ee7a DN (l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu trong c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a DN).<\/li>\n<li data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;0coo5c0yqb4h344&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;calloutBox&quot;,{&quot;variant&quot;:&quot;note&quot;,&quot;icon&quot;:true,&quot;color&quot;:null}&#093;\"><strong>T\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i:<\/strong> N\u1ebfu \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 kh\u00f4ng ph\u1ea3i VN\u0110, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u00e1ch chuy\u1ec3n \u0111\u1ed5i BCTC ngo\u1ea1i t\u1ec7 sang VN\u0110 m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng &#8211; s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh.<\/li>\n<\/ul>\n<p><span style=\"color: #0000ff;\"><strong>2.2.3. T\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/p>\n<p class=\"paragraph\" data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;erhujcp4mxw8xig&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;left&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;}&#093;\">Kh\u00f4ng c\u00f2n quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chi nh\u00e1nh \u0111\u1ed9c l\u1eadp hay ph\u1ee5 thu\u1ed9c c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp BCTC ri\u00eang hay kh\u00f4ng.<\/p>\n<ul>\n<li data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;erhujcp4mxw8xig&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;left&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;}&#093;\">\n<p class=\"paragraph\" data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;erhujcp4mxw8xig&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;left&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;solidJoinedBoxes&quot;,&quot;options&quot;:{&quot;cellSize&quot;:15},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;XSoYL&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:null,&quot;label&quot;:null}&#093;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c trao quy\u1ec1n t\u1ef1 ch\u1ee7 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c l\u1eadp BCTC ri\u00eang cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/p>\n<\/li>\n<li data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;erhujcp4mxw8xig&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;left&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;}&#093;\">\n<p class=\"paragraph\" data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;erhujcp4mxw8xig&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;left&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;solidJoinedBoxes&quot;,&quot;options&quot;:{&quot;cellSize&quot;:15},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;J5F4G&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:null,&quot;label&quot;:null}&#093;\">DN 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 cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb v\u00e0 kh\u00f4ng tr\u00e1i quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<\/li>\n<\/ul>\n<p><span style=\"color: #0000ff;\"><strong>2.2.4. Ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n<ul>\n<li><strong>T\u1ef1 ch\u1ee7 thi\u1ebft k\u1ebf ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/strong>: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ef1 s\u1eeda \u0111\u1ed5i bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng c\u1ea7n B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn, cho ph\u00e9p linh ho\u1ea1t trong thi\u1ebft k\u1ebf theo nhu c\u1ea7u ri\u00eang. Khi thay \u0111\u1ed5i, c\u1ea7n ban h\u00e0nh quy ch\u1ebf h\u1ea1ch to\u00e1n ri\u00eang \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7.<\/li>\n<li><strong>\u0110\u01a1n gi\u1ea3n h\u00f3a quy \u0111\u1ecbnh k\u00fd ch\u1ee9ng t\u1eeb<\/strong>: Th\u00f4ng t\u01b0 99 kh\u00f4ng quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u00e1ch th\u1ee9c k\u00fd (nh\u01b0 lo\u1ea1i m\u1ef1c, ch\u1eef vi\u1ebft, \u2026.). C\u00e1c quy \u0111\u1ecbnh n\u00e0y s\u1ebd tham chi\u1ebfu \u0111\u1ebfn Lu\u1eadt K\u1ebf to\u00e1n, thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh c\u0169 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p.<\/li>\n<li><strong>Quy \u0111\u1ecbnh v\u1ec1 v\u1ecb tr\u00ed k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o<\/strong>: <em>&#8220;Vi\u1ec7c DN ph\u00e2n c\u1ea5p k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, quy ch\u1ebf qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd, an to\u00e0n t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n c\u1ee7a DN v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.&#8221;\u00a0<\/em><br \/>\n=&gt; C\u00e1c v\u1ecb tr\u00ed k\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ec3 tr\u1ed1ng. Ng\u01b0\u1eddi k\u00fd kh\u00f4ng tham gia giao d\u1ecbch th\u00ec kh\u00f4ng hi\u1ec3n th\u1ecb v\u1ecb tr\u00ed k\u00fd l\u00ean, ch\u1ec9 hi\u1ec3n th\u1ecb \u0111\u1ee7 c\u00e1c vai tr\u00f2 tham gia k\u00fd.<\/li>\n<\/ul>\n<p><span style=\"color: #0000ff;\"><strong>2.2.5. T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n<ul>\n<li class=\"paragraph\" data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;l62cnvlm2fxrvp7&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;outlineBoxesWithTopCircle&quot;,&quot;options&quot;:{&quot;cellSize&quot;:15,&quot;numbered&quot;:true},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;9L50c&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;loadImageParams&quot;:{&quot;provider&quot;:&quot;icon&quot;,&quot;query&quot;:&quot;accounting book&quot;,&quot;options&quot;:{}},&quot;loadImageStatus&quot;:&quot;done&quot;,&quot;loadImageId&quot;:&quot;3HOKY&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/TUlAvU5CeSw65gf2Tjbn.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/TUlAvU5CeSw65gf2Tjbn.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;A minimalist, black rectangular shape resembling a notepad or a page, set against a clean white background, conveying the concept of an account in a straightforward and simple manner.&quot;},&quot;query&quot;:&quot;accounting book&quot;,&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;uploadStatus&quot;:3},&quot;label&quot;:null}&#093;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 s\u1eeda \u0111\u1ed5i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 ban h\u00e0nh quy ch\u1ebf h\u1ea1ch to\u00e1n ri\u00eang, kh\u00f4ng c\u1ea7n B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn.<\/li>\n<li class=\"paragraph\" data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;l62cnvlm2fxrvp7&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;outlineBoxesWithTopCircle&quot;,&quot;options&quot;:{&quot;cellSize&quot;:15,&quot;numbered&quot;:true},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;9L50c&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;loadImageParams&quot;:{&quot;provider&quot;:&quot;icon&quot;,&quot;query&quot;:&quot;accounting book&quot;,&quot;options&quot;:{}},&quot;loadImageStatus&quot;:&quot;done&quot;,&quot;loadImageId&quot;:&quot;3HOKY&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/TUlAvU5CeSw65gf2Tjbn.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/TUlAvU5CeSw65gf2Tjbn.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;A minimalist, black rectangular shape resembling a notepad or a page, set against a clean white background, conveying the concept of an account in a straightforward and simple manner.&quot;},&quot;query&quot;:&quot;accounting book&quot;,&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;uploadStatus&quot;:3},&quot;label&quot;:null}&#093;\">Nhi\u1ec1u t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f2n quy \u0111\u1ecbnh chi ti\u1ebft t\u00e0i kho\u1ea3n c\u1ea5p 2, doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng m\u1edf ti\u1ebft kho\u1ea3n theo nhu c\u1ea7u qu\u1ea3n tr\u1ecb.\n<ul style=\"list-style-type: disc;\">\n<li class=\"paragraph\" data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;l62cnvlm2fxrvp7&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;outlineBoxesWithTopCircle&quot;,&quot;options&quot;:{&quot;cellSize&quot;:15,&quot;numbered&quot;:true},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;9L50c&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;loadImageParams&quot;:{&quot;provider&quot;:&quot;icon&quot;,&quot;query&quot;:&quot;accounting book&quot;,&quot;options&quot;:{}},&quot;loadImageStatus&quot;:&quot;done&quot;,&quot;loadImageId&quot;:&quot;3HOKY&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/TUlAvU5CeSw65gf2Tjbn.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/TUlAvU5CeSw65gf2Tjbn.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;A minimalist, black rectangular shape resembling a notepad or a page, set against a clean white background, conveying the concept of an account in a straightforward and simple manner.&quot;},&quot;query&quot;:&quot;accounting book&quot;,&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;uploadStatus&quot;:3},&quot;label&quot;:null}&#093;\">B\u1ecf m\u1ed9t s\u1ed1 TK 1385, 161, 461, 417, 441, 466, 611,&#8230;<\/li>\n<li class=\"paragraph\" data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;l62cnvlm2fxrvp7&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;outlineBoxesWithTopCircle&quot;,&quot;options&quot;:{&quot;cellSize&quot;:15,&quot;numbered&quot;:true},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;9L50c&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;loadImageParams&quot;:{&quot;provider&quot;:&quot;icon&quot;,&quot;query&quot;:&quot;accounting book&quot;,&quot;options&quot;:{}},&quot;loadImageStatus&quot;:&quot;done&quot;,&quot;loadImageId&quot;:&quot;3HOKY&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/TUlAvU5CeSw65gf2Tjbn.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/TUlAvU5CeSw65gf2Tjbn.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;A minimalist, black rectangular shape resembling a notepad or a page, set against a clean white background, conveying the concept of an account in a straightforward and simple manner.&quot;},&quot;query&quot;:&quot;accounting book&quot;,&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;uploadStatus&quot;:3},&quot;label&quot;:null}&#093;\">Kh\u00f4ng quy \u0111\u1ecbnh TK chi ti\u1ebft c\u1ee7a m\u1ed9t s\u1ed1 TK 111, 112, 113, 121, 153, 156, 211, 213, 3431,\u2026<\/li>\n<li class=\"paragraph\" data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;l62cnvlm2fxrvp7&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;outlineBoxesWithTopCircle&quot;,&quot;options&quot;:{&quot;cellSize&quot;:15,&quot;numbered&quot;:true},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;9L50c&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;loadImageParams&quot;:{&quot;provider&quot;:&quot;icon&quot;,&quot;query&quot;:&quot;accounting book&quot;,&quot;options&quot;:{}},&quot;loadImageStatus&quot;:&quot;done&quot;,&quot;loadImageId&quot;:&quot;3HOKY&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/TUlAvU5CeSw65gf2Tjbn.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/TUlAvU5CeSw65gf2Tjbn.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;A minimalist, black rectangular shape resembling a notepad or a page, set against a clean white background, conveying the concept of an account in a straightforward and simple manner.&quot;},&quot;query&quot;:&quot;accounting book&quot;,&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;uploadStatus&quot;:3},&quot;label&quot;:null}&#093;\">B\u1ed5 sung th\u00eam m\u1ed9t s\u1ed1 TKKT: 1383 (TK Thu\u1ebf TT\u0110B v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u01b0 th\u1ebf GTGT), 215, 2295, 332, 2413, 2414, 82111, 82112, 6415, 6275,\u2026<\/li>\n<li class=\"paragraph\" data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;l62cnvlm2fxrvp7&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;outlineBoxesWithTopCircle&quot;,&quot;options&quot;:{&quot;cellSize&quot;:15,&quot;numbered&quot;:true},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;9L50c&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;loadImageParams&quot;:{&quot;provider&quot;:&quot;icon&quot;,&quot;query&quot;:&quot;accounting book&quot;,&quot;options&quot;:{}},&quot;loadImageStatus&quot;:&quot;done&quot;,&quot;loadImageId&quot;:&quot;3HOKY&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/TUlAvU5CeSw65gf2Tjbn.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/TUlAvU5CeSw65gf2Tjbn.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;A minimalist, black rectangular shape resembling a notepad or a page, set against a clean white background, conveying the concept of an account in a straightforward and simple manner.&quot;},&quot;query&quot;:&quot;accounting book&quot;,&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;uploadStatus&quot;:3},&quot;label&quot;:null}&#093;\">\u0110\u1ed5i t\u00ean m\u1ed9t s\u1ed1 TKKT: 112, 158, 242, 3387, 419, 4112, 3562, 244,\u2026<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #0000ff;\"><strong>2.2.6. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;nhf5w6iujes9z4b&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;outlineBoxesWithLabel&quot;,&quot;options&quot;:{&quot;cellSize&quot;:20,&quot;orientation&quot;:&quot;horizontal&quot;,&quot;numbered&quot;:false},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;jw5vo&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;loadImageParams&quot;:{&quot;provider&quot;:&quot;icon&quot;,&quot;query&quot;:&quot;financial statement document&quot;,&quot;options&quot;:{}},&quot;loadImageStatus&quot;:&quot;done&quot;,&quot;loadImageId&quot;:&quot;4G1ph&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;A bill or invoice in a minimalist design, represented by folded or stacked paper, symbolizing documents related to payments, invoices, or financial transactions.&quot;},&quot;query&quot;:&quot;financial statement document&quot;,&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;uploadStatus&quot;:3},&quot;label&quot;:null}&#093;\"><strong>K\u1ef3 b\u00e1o c\u00e1o:<\/strong> B\u1eaft bu\u1ed9c l\u1eadp BCTC n\u0103m. BCTC gi\u1eefa ni\u00ean \u0111\u1ed9 (qu\u00fd, b\u00e1n ni\u00ean) kh\u00f4ng b\u1eaft bu\u1ed9c theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c lu\u1eadt li\u00ean quan kh\u00e1c (v\u00ed d\u1ee5: Lu\u1eadt Ch\u1ee9ng kho\u00e1n).<\/li>\n<li class=\"paragraph\" data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;nhf5w6iujes9z4b&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;outlineBoxesWithLabel&quot;,&quot;options&quot;:{&quot;cellSize&quot;:20,&quot;orientation&quot;:&quot;horizontal&quot;,&quot;numbered&quot;:false},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;jw5vo&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;loadImageParams&quot;:{&quot;provider&quot;:&quot;icon&quot;,&quot;query&quot;:&quot;financial statement document&quot;,&quot;options&quot;:{}},&quot;loadImageStatus&quot;:&quot;done&quot;,&quot;loadImageId&quot;:&quot;4G1ph&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;A bill or invoice in a minimalist design, represented by folded or stacked paper, symbolizing documents related to payments, invoices, or financial transactions.&quot;},&quot;query&quot;:&quot;financial statement document&quot;,&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;uploadStatus&quot;:3},&quot;label&quot;:null}&#093;\">\u0110\u1ed5i t\u00ean <b>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/b> th\u00e0nh <b>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/b>. C\u00e1c th\u00e0nh ph\u1ea7n kh\u00e1c gi\u1eef nguy\u00ean: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 Thuy\u1ebft minh BCTC. (M\u1eabu bi\u1ec3u kh\u00e1c v\u1edbi TT200).<\/li>\n<li data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;nhf5w6iujes9z4b&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;outlineBoxesWithLabel&quot;,&quot;options&quot;:{&quot;cellSize&quot;:20,&quot;orientation&quot;:&quot;horizontal&quot;,&quot;numbered&quot;:false},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;jw5vo&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;loadImageParams&quot;:{&quot;provider&quot;:&quot;icon&quot;,&quot;query&quot;:&quot;financial statement document&quot;,&quot;options&quot;:{}},&quot;loadImageStatus&quot;:&quot;done&quot;,&quot;loadImageId&quot;:&quot;4G1ph&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;A bill or invoice in a minimalist design, represented by folded or stacked paper, symbolizing documents related to payments, invoices, or financial transactions.&quot;},&quot;query&quot;:&quot;financial statement document&quot;,&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;uploadStatus&quot;:3},&quot;label&quot;:null}&#093;\"><strong>N\u1ed9i dung thay \u0111\u1ed5i ch\u1ec9 ti\u00eau<\/strong>:\n<ul style=\"list-style-type: disc;\">\n<li data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;nhf5w6iujes9z4b&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;outlineBoxesWithLabel&quot;,&quot;options&quot;:{&quot;cellSize&quot;:20,&quot;orientation&quot;:&quot;horizontal&quot;,&quot;numbered&quot;:false},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;jw5vo&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;loadImageParams&quot;:{&quot;provider&quot;:&quot;icon&quot;,&quot;query&quot;:&quot;financial statement document&quot;,&quot;options&quot;:{}},&quot;loadImageStatus&quot;:&quot;done&quot;,&quot;loadImageId&quot;:&quot;4G1ph&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;A bill or invoice in a minimalist design, represented by folded or stacked paper, symbolizing documents related to payments, invoices, or financial transactions.&quot;},&quot;query&quot;:&quot;financial statement document&quot;,&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;uploadStatus&quot;:3},&quot;label&quot;:null}&#093;\"><b>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh:<\/b> B\u1ed5 sung ch\u1ec9 ti\u00eau m\u1edbi (v\u00ed d\u1ee5: \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn \u0111\u00e1o h\u1ea1n, ph\u1ea3i tr\u1ea3 c\u1ed5 t\u1ee9c, t\u00e0i s\u1ea3n sinh h\u1ecdc, thu\u1ebf d\u00e0i h\u1ea1n\u2026); b\u1ecf c\u00e1c ch\u1ec9 ti\u00eau c\u0169 (cho vay, qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp DN, ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB, ngu\u1ed3n kinh ph\u00ed\u2026); s\u1eeda h\u01b0\u1edbng d\u1eabn cho <b>ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/b>, <b>\u0111\u1ea7u t\u01b0 v\u00e0o h\u1ee3p \u0111\u1ed3ng BCC<\/b>.<\/li>\n<li data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;nhf5w6iujes9z4b&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;outlineBoxesWithLabel&quot;,&quot;options&quot;:{&quot;cellSize&quot;:20,&quot;orientation&quot;:&quot;horizontal&quot;,&quot;numbered&quot;:false},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;jw5vo&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;loadImageParams&quot;:{&quot;provider&quot;:&quot;icon&quot;,&quot;query&quot;:&quot;financial statement document&quot;,&quot;options&quot;:{}},&quot;loadImageStatus&quot;:&quot;done&quot;,&quot;loadImageId&quot;:&quot;4G1ph&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;A bill or invoice in a minimalist design, represented by folded or stacked paper, symbolizing documents related to payments, invoices, or financial transactions.&quot;},&quot;query&quot;:&quot;financial statement document&quot;,&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;uploadStatus&quot;:3},&quot;label&quot;:null}&#093;\"><b>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh:<\/b> S\u1eeda, b\u1ed5 sung c\u00e1c ch\u1ec9 ti\u00eau <b>l\u00e3i\/l\u1ed7 t\u1eeb b\u00e1n, thanh l\u00fd B\u0110S\u0110T<\/b>; h\u01b0\u1edbng d\u1eabn r\u00f5 c\u00e1ch t\u00ednh <b>l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu<\/b>.<\/li>\n<li data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;nhf5w6iujes9z4b&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;outlineBoxesWithLabel&quot;,&quot;options&quot;:{&quot;cellSize&quot;:20,&quot;orientation&quot;:&quot;horizontal&quot;,&quot;numbered&quot;:false},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;jw5vo&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;loadImageParams&quot;:{&quot;provider&quot;:&quot;icon&quot;,&quot;query&quot;:&quot;financial statement document&quot;,&quot;options&quot;:{}},&quot;loadImageStatus&quot;:&quot;done&quot;,&quot;loadImageId&quot;:&quot;4G1ph&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;A bill or invoice in a minimalist design, represented by folded or stacked paper, symbolizing documents related to payments, invoices, or financial transactions.&quot;},&quot;query&quot;:&quot;financial statement document&quot;,&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;uploadStatus&quot;:3},&quot;label&quot;:null}&#093;\"><b>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7:<\/b> \u0110i\u1ec1u ch\u1ec9nh t\u00ean nh\u00f3m ch\u1ec9 ti\u00eau th\u00e0nh <b>l\u00e3i\/l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, t\u00e0i ch\u00ednh<\/b>; \u0111\u1ed5i <b>ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3<\/b> th\u00e0nh <b>chi ph\u00ed \u0111i vay \u0111\u00e3 tr\u1ea3<\/b>.<\/li>\n<li data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;nhf5w6iujes9z4b&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;outlineBoxesWithLabel&quot;,&quot;options&quot;:{&quot;cellSize&quot;:20,&quot;orientation&quot;:&quot;horizontal&quot;,&quot;numbered&quot;:false},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;jw5vo&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;loadImageParams&quot;:{&quot;provider&quot;:&quot;icon&quot;,&quot;query&quot;:&quot;financial statement document&quot;,&quot;options&quot;:{}},&quot;loadImageStatus&quot;:&quot;done&quot;,&quot;loadImageId&quot;:&quot;4G1ph&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;A bill or invoice in a minimalist design, represented by folded or stacked paper, symbolizing documents related to payments, invoices, or financial transactions.&quot;},&quot;query&quot;:&quot;financial statement document&quot;,&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;uploadStatus&quot;:3},&quot;label&quot;:null}&#093;\"><b>Thuy\u1ebft minh BCTC:<\/b> B\u1ed5 sung thuy\u1ebft minh v\u1ec1 <b>ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/b> li\u00ean quan c\u00e1c ch\u1ec9 ti\u00eau m\u1edbi\/s\u1eeda; y\u00eau c\u1ea7u chi ti\u1ebft v\u1edbi kho\u1ea3n m\u1ee5c <b>\u2265 10%<\/b> ch\u1ec9 ti\u00eau; thuy\u1ebft minh c\u00e1c kho\u1ea3n m\u1ee5c ngo\u00e0i <b>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/b>.<\/li>\n<\/ul>\n<\/li>\n<li data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;nhf5w6iujes9z4b&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;outlineBoxesWithLabel&quot;,&quot;options&quot;:{&quot;cellSize&quot;:20,&quot;orientation&quot;:&quot;horizontal&quot;,&quot;numbered&quot;:false},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;jw5vo&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;loadImageParams&quot;:{&quot;provider&quot;:&quot;icon&quot;,&quot;query&quot;:&quot;financial statement document&quot;,&quot;options&quot;:{}},&quot;loadImageStatus&quot;:&quot;done&quot;,&quot;loadImageId&quot;:&quot;4G1ph&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;A bill or invoice in a minimalist design, represented by folded or stacked paper, symbolizing documents related to payments, invoices, or financial transactions.&quot;},&quot;query&quot;:&quot;financial statement document&quot;,&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;uploadStatus&quot;:3},&quot;label&quot;:null}&#093;\"><strong>BCTC c\u00f4ng ty c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong>: BCTC c\u1ee7a c\u00f4ng ty b\u1eaft bu\u1ed9c ph\u1ea3i h\u1ee3p nh\u1ea5t c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (chi nh\u00e1nh \u0111\u1ed9c l\u1eadp v\u00e0 ph\u1ee5 thu\u1ed9c), y\u00eau c\u1ea7u<b style=\"font-family: inherit; font-size: inherit;\"> lo\u1ea1i tr\u1eeb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9<\/b><span style=\"font-family: inherit; font-size: inherit;\">. Kh\u00f4ng c\u00f2n BCTC t\u1ed5ng h\u1ee3p ri\u00eang bi\u1ec7t.<\/span><\/li>\n<li data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;nhf5w6iujes9z4b&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;outlineBoxesWithLabel&quot;,&quot;options&quot;:{&quot;cellSize&quot;:20,&quot;orientation&quot;:&quot;horizontal&quot;,&quot;numbered&quot;:false},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;jw5vo&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;loadImageParams&quot;:{&quot;provider&quot;:&quot;icon&quot;,&quot;query&quot;:&quot;financial statement document&quot;,&quot;options&quot;:{}},&quot;loadImageStatus&quot;:&quot;done&quot;,&quot;loadImageId&quot;:&quot;4G1ph&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/pobtfLZ6vKBdEJdGSY5V.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;A bill or invoice in a minimalist design, represented by folded or stacked paper, symbolizing documents related to payments, invoices, or financial transactions.&quot;},&quot;query&quot;:&quot;financial statement document&quot;,&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;uploadStatus&quot;:3},&quot;label&quot;:null}&#093;\"><strong>S\u1eeda \u0111\u1ed5i b\u1ed5 sung BCTC<\/strong>:\n<ul style=\"list-style-type: disc;\">\n<li>Doanh nghi\u1ec7p (DN) \u0111\u01b0\u1ee3c ph\u00e9p b\u1ed5 sung c\u00e1c ch\u1ec9 ti\u00eau v\u00e0o B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) nh\u01b0ng ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 nguy\u00ean t\u1eafc l\u1eadp, tr\u00ecnh b\u00e0y BCTC, ph\u1ea3i ban h\u00e0nhquy ch\u1ebf n\u1ed9i b\u1ed9 khi b\u1ed5 sung ch\u1ec9 ti\u00eau.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p DN kh\u00f4ng th\u1ec3 b\u1ed5 sung th\u00eam ho\u1eb7c c\u1ea7n s\u1eeda \u0111\u1ed5i c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a BCTC th\u00ec b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Nguy\u00ean t\u1eafc ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3:<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li><b>T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n:<\/b> L\u00e0 c\u00e1c kho\u1ea3n d\u1ef1 ki\u1ebfn thu h\u1ed3i, thanh to\u00e1n trong chu k\u1ef3 kinh doanh th\u00f4ng th\u01b0\u1eddng ho\u1eb7c kh\u00f4ng qu\u00e1 12 th\u00e1ng.<\/li>\n<li><b>X\u00e1c \u0111\u1ecbnh m\u1ee5c \u0111\u00edch:<\/b> Ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, b\u1ea3n ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i hay t\u00ednh thanh kho\u1ea3n (nh\u01b0 ti\u1ec1n m\u1eb7t, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u2026).<\/li>\n<li><b>V\u1ed1n l\u01b0u \u0111\u1ed9ng:<\/b> C\u00e1c kho\u1ea3n li\u00ean quan \u0111\u1ebfn v\u1ed1n l\u01b0u \u0111\u1ed9ng trong chu k\u1ef3 kinh doanh c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n.<\/li>\n<li><b>Thuy\u1ebft minh tr\u00ean BCTC:<\/b> DN ph\u1ea3i c\u00f4ng b\u1ed1 r\u00f5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 s\u1ebd c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i\/thanh to\u00e1n d\u01b0\u1edbi ho\u1eb7c tr\u00ean 12 th\u00e1ng.<\/li>\n<li><b>S\u1ef1 ki\u1ec7n sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n:<\/b> M\u1ed9t s\u1ed1 s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau (gia h\u1ea1n n\u1ee3, \u00e2n h\u1ea1n, kh\u1eafc ph\u1ee5c vi ph\u1ea1m\u2026) kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ph\u00e2n lo\u1ea1i nh\u01b0ng c\u1ea7n tr\u00ecnh b\u00e0y r\u00f5 tr\u00ean BCTC.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p class=\"paragraph\" data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;stylePrompt&quot;:&quot;&quot;,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;,&quot;modelAutoselect&quot;:true,&quot;count&quot;:3}},&quot;docId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;sm&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;xh6z9vpji16rsou&quot;,&quot;streamId&quot;:&quot;wsfbkbb45ue2stc&quot;,&quot;lastEventId&quot;:&quot;10&quot;,&quot;lastCompletedCardId&quot;:&quot;v9izlx49tq89mkg&quot;,&quot;lastCompletedCardIndex&quot;:9}},&quot;card&quot;,{&quot;id&quot;:&quot;nhf5w6iujes9z4b&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;blank&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;calloutBox&quot;,{&quot;variant&quot;:&quot;note&quot;,&quot;icon&quot;:true,&quot;color&quot;:null}&#093;\">Ngo\u00e0i ra quy \u0111\u1ecbnh Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p v\u00e0 Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC khi DN kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/p>\n<\/li>\n<\/ul>\n<p><strong style=\"font-family: inherit; font-size: inherit; color: #0000ff;\">2.2.7. C\u00e1c quy \u0111\u1ecbnh kh\u00e1c<\/strong><\/p>\n<ul>\n<li>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh khi b\u00e1n h\u00e0ng khuy\u1ebfn m\u1ea1i, doanh nghi\u1ec7p s\u1ebd ghi nh\u1eadn N\u1ee3 chi ph\u00ed\/C\u00f3 3331 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p), \u0111\u1ed3ng nh\u1ea5t v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 133.<\/li>\n<li>Cho ph\u00e9p doanh nghi\u1ec7p \u00e1p d\u1ee5ng nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho kh\u00e1c nhau cho t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a c\u1ee5 th\u1ec3, thay v\u00ec ch\u1ec9 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p duy nh\u1ea5t cho to\u00e0n b\u1ed9.<\/li>\n<li><span style=\"font-family: inherit; font-size: inherit;\">Th\u00f4ng t\u01b0 b\u1ed5 sung h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed chu\u1ea9n trong t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m cho c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t. Gi\u00fap doanh nghi\u1ec7p c\u00f3 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u1ee9c th\u00ec v\u00e0 kh\u00f4ng c\u1ea7n ch\u1edd ph\u00e2n b\u1ed5 chi ph\u00ed cu\u1ed1i k\u1ef3, h\u1ed7 tr\u1ee3 t\u00ednh to\u00e1n l\u00e3i l\u1ed7 nhanh ch\u00f3ng. <\/span><span style=\"font-family: inherit; font-size: inherit;\">Khi b\u00e1n h\u00e0ng s\u1ebd theo gi\u00e1 \u0111\u1ecbnh m\u1ee9c, sau n\u00e0y t\u00ednh l\u1ea1i gi\u00e1 s\u1ebd \u0111\u01b0a ph\u1ea7n ch\u00eanh v\u00e0o HTK ho\u1eb7c gi\u00e1 v\u1ed1n.<\/span><\/li>\n<\/ul>\n<\/aside>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>3. So s\u00e1nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1edbi Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table>\n<tbody>\n<tr>\n<td><strong>Ti\u00eau ch\u00ed<\/strong><\/td>\n<td><strong>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/td>\n<td><strong>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong><br \/>\n<\/strong><strong>1. Ph\u1ea1m vi v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u0110\u1ed1i t\u01b0\u1ee3ng<\/td>\n<td>M\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, tr\u1eeb doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/td>\n<td>Gi\u1eef nguy\u00ean \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0ng m\u1edf r\u1ed9ng th\u00eam \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, cho ph\u00e9p t\u00f9y ch\u1ecdn \u00e1p d\u1ee5ng IFRS t\u1eebng ph\u1ea7n ho\u1eb7c to\u00e0n ph\u1ea7n<\/td>\n<\/tr>\n<tr>\n<td>Ph\u1ea1m vi<\/td>\n<td>\u00c1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS)<\/td>\n<td>Ti\u1ec7m c\u1ea7n IFRS \u2013 h\u01b0\u1edbng t\u1edbi th\u1ed1ng nh\u1ea5t chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS 2025) v\u00e0 IFRS, c\u00f3 l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i<\/td>\n<\/tr>\n<tr>\n<td><strong>\u00a0<\/strong><\/td>\n<td colspan=\"2\"><strong>2. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>C\u1ea5u tr\u00fac<\/td>\n<td>9 lo\u1ea1i t\u00e0i kho\u1ea3n ch\u00ednhS\u1ed1 t\u00e0i kho\u1ea3n c\u1ea5p 1: 76 t\u00e0i kho\u1ea3n<\/td>\n<td>Gi\u1eef nguy\u00ean 9 lo\u1ea1i nh\u01b0ng s\u1eafp x\u1ebfp l\u1ea1i b\u1ea3n ch\u1ea5tS\u1ed1 t\u00e0i kho\u1ea3n c\u1ea5p 2: 71 t\u00e0i kho\u1ea3n<\/td>\n<\/tr>\n<tr>\n<td>T\u00e0i kho\u1ea3n m\u1edbi<\/td>\n<td>Kh\u00f4ng c\u00f3<\/td>\n<td>T\u00e0i kho\u1ea3n c\u1ea5p 1: TK 215, TK 332<\/p>\n<p>T\u00e0i kho\u1ea3n c\u1ea5p 2: TK 2295, TK 1383, TK 1385, TK 6275,\u2026<\/p>\n<p>B\u1ed5 sung t\u00e0i kho\u1ea3n c\u1ea5p 3: TK 82111, TK 82112,\u2026<\/td>\n<\/tr>\n<tr>\n<td>B\u00e3i b\u1ecf t\u00e0i kho\u1ea3n<\/td>\n<td>x<\/td>\n<td>TK 161, TK 611, TK 1562, TK 3385,TK 441, TK 461, TK 466,\u2026<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn doanh thu<\/td>\n<td>Theo th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao r\u1ee7i ro, l\u1ee3i \u00edch<\/td>\n<td>Ti\u1ec7m c\u1eadn m\u00f4 h\u00ecnh 5 b\u01b0\u1edbc IFRS 15, y\u00eau c\u1ea7u x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n, gi\u00e1 giao d\u1ecbch, ph\u00e2n b\u1ed5 doanh thu<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong>3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/td>\n<\/tr>\n<tr>\n<td>H\u1ec7 th\u1ed1ng BCTC<\/td>\n<td>4 b\u00e1o c\u00e1o (b\u1ea3ng C\u0110KT, KDKD, LCTT, Thuy\u1ebft minh)<\/td>\n<td>V\u1eabn 4 b\u00e1o c\u00e1o nh\u01b0ng \u0111\u1ed5i t\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00e0nh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>B\u1ed5 sung\/S\u1eeda \u0111\u1ed5i BCTC<\/td>\n<td>\n<ul>\n<li>Khi c\u1ea7n b\u1ed5 sung m\u1edbi ho\u1eb7c s\u1eeda \u0111\u1ed5i bi\u1ec3u m\u1eabu, t\u00ean, n\u1ed9i dung ch\u1ec9 ti\u00eau BCTC ph\u1ea3i \u0111\u01b0\u1ee3c BTC ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n<\/li>\n<li>\u0110\u01b0\u1ee3c chi ti\u1ebft h\u00f3a c\u00e1c ch\u1ec9 ti\u00eau c\u00f3 s\u1eb5n cho ph\u00f9 h\u1ee3p<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ed5 sung th\u00eam ch\u1ec9 ti\u00eau v\u00e0o BCTC (ngo\u00e0i ph\u1ee5 l\u1ee5c IV) n\u1ebfu ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd<\/li>\n<li>Ph\u1ea3i thuy\u1ebft minh n\u1ed9i dung b\u1ed5 sung v\u00e0 ban h\u00e0nh Quy ch\u1ebf n\u1ed9i b\u1ed9<\/li>\n<li>N\u1ebfu c\u1ea7n s\u1eeda \u0111\u1ed5i (thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t) c\u00e1c ch\u1ec9 ti\u00eau theo m\u1eabu th\u00ec v\u1eabn ph\u1ea3i b\u00e1o c\u00e1o B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>BCTC c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/td>\n<td>C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n v\u1eabn\u00a0<strong>b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0ri\u00eang theo k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u1ec3 ph\u1ee5c v\u1ee5 h\u1ee3p nh\u1ea5t, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/td>\n<td>Trao quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u00e0n to\u00e0n cho doanh nghi\u1ec7p m\u1eb9. DN\u00a0<strong>c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn l\u1eadp ho\u1eb7c kh\u00f4ng l\u1eadp BCTC ri\u00eang cho \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/strong>\u00a0t\u00f9y theo m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c v\u00e0 nhu c\u1ea7u qu\u1ea3n tr\u1ecb.<\/td>\n<\/tr>\n<tr>\n<td>Khi l\u1eadp BCTC t\u1ed5ng h\u1ee3p<\/td>\n<td>Khi l\u1eadp BCTC t\u1ed5ng h\u1ee3p gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ph\u1ea3i lo\u1ea1i tr\u1eeb s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c n\u1ed9i b\u1ed9, c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed, l\u00e3i, l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n.<\/td>\n<td>Doanh nghi\u1ec7p c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ph\u1ea3i t\u1ed5ng h\u1ee3p c\u1ea3 th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0o BCTC c\u1ee7a doanh nghi\u1ec7p.<\/td>\n<\/tr>\n<tr>\n<td>\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7<\/td>\n<td>VND, \u0111\u01b0\u1ee3c ch\u1ecdn ngo\u1ea1i t\u1ec7 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n<\/td>\n<td>Gi\u1eef nguy\u00ean nh\u01b0ng y\u00eau c\u1ea7u c\u00f4ng b\u1ed1 c\u0103n c\u1ee9 l\u1ef1a ch\u1ecdn ngo\u1ea1i<\/td>\n<\/tr>\n<tr>\n<td>X\u1eed l\u00fd ch\u1ec9 ti\u00eau kh\u00f4ng s\u1ed1 li\u1ec7u<\/td>\n<td>Nh\u1eefng ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00ecnh b\u00e0y tr\u00ean BCTC.<\/p>\n<p>DN\u00a0<strong>\u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh l\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1<\/strong>\u00a0c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a BCTC theo nguy\u00ean t\u1eafc li\u00ean t\u1ee5c trong m\u1ed7i ph\u1ea7n<\/td>\n<td>C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y<\/p>\n<p>DN\u00a0<strong>kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh l\u1ea1i \u201cM\u00e3 s\u1ed1\u201d ch\u1ec9 ti\u00eau<\/strong>\u00a0(\u00c1p d\u1ee5ng cho B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>4. \u1ea2nh h\u01b0\u1edfng tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em><span style=\"color: #ff0000;\"><strong>Xem th\u00eam:<\/strong> Chi ti\u1ebft ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng<\/span> <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/5-cap-nhat-du-lieu-ke-toan-theo-thong-tu-99-2025-tt-btc\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/em><\/p>\n<ul>\n<li><strong><strong>T\u1ea1o m\u1edbi, c\u1eadp nh\u1eadt d\u1eef li\u1ec7u k\u1ebf to\u00e1n theo TT99: <\/strong><\/strong>H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh m\u1edbi.<\/li>\n<li><strong>C\u1eadp nh\u1eadt t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/strong> theo \u0111\u00fang t\u1ef7 gi\u00e1 mua b\u00e1n CK trung b\u00ecnh (t\u1ef7 gi\u00e1 trung b\u00ecnh) t\u1ea1i ng\u00e2n h\u00e0ng n\u01a1i DN th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch.<\/li>\n<li>Cung c\u1ea5p <strong>b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> theo \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh TT99.<\/li>\n<li><strong><strong>C\u1ea3i ti\u1ebfn danh m\u1ee5c \u0110\u1ed1i t\u01b0\u1ee3ng (Kh\u00e1ch h\u00e0ng\/Nh\u00e0 cung c\u1ea5p): <\/strong><\/strong>\u0110\u00e1nh d\u1ea5u <b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9i b\u1ed9<\/b> \u0111\u1ec3 h\u1ed7 tr\u1ee3 lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 khi l\u1eadp BCTC h\u1ee3p nh\u1ea5t cho c\u00e1c c\u00f4ng ty \u0111a chi nh\u00e1nh.<\/li>\n<li>\n<p class=\"paragraph\" data-pm-slice=\"1 1 &#091;&quot;document&quot;,{&quot;aiOptions&quot;:{&quot;preserveLayouts&quot;:false,&quot;imageOptions&quot;:{&quot;license&quot;:&quot;All&quot;,&quot;provider&quot;:&quot;aiGenerated&quot;,&quot;generateStyle&quot;:&quot;Creative and inspirational with a playful and modern feel, utilizing vibrant colors like orange, pink, and purple in a gradient to evoke a fun and aesthetic appeal.&quot;,&quot;model&quot;:&quot;ideogram-v3-turbo&quot;,&quot;modelAutoselect&quot;:true,&quot;stylePreset&quot;:&quot;Theme&quot;,&quot;visualsMenuEnabled&quot;:true,&quot;artStylePreset&quot;:&quot;photorealistic&quot;,&quot;artStylePrompt&quot;:&quot;photorealistic. highly detailed, cinematic, professional&quot;}},&quot;docId&quot;:&quot;guz3lllo3f8b7as&quot;,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;docFlags&quot;:{&quot;cardLayoutsEnabled&quot;:true},&quot;format&quot;:&quot;deck&quot;,&quot;customCode&quot;:{},&quot;settings&quot;:{&quot;defaultFullBleed&quot;:&quot;contained&quot;,&quot;stylesDerivedFrom&quot;:&quot;deck_default&quot;,&quot;cardDimensions&quot;:&quot;fluid&quot;,&quot;verticalAlign&quot;:&quot;center&quot;,&quot;defaultContentWidth&quot;:&quot;lg&quot;,&quot;fontSize&quot;:&quot;md&quot;,&quot;scaleContentToFit&quot;:false,&quot;locale&quot;:&quot;vi&quot;,&quot;animationsEnabled&quot;:true},&quot;generateStatus&quot;:&quot;done&quot;,&quot;generateInfo&quot;:{&quot;interactionId&quot;:&quot;0kv3k9mwckopdpd&quot;,&quot;streamId&quot;:&quot;guz3lllo3f8b7as&quot;,&quot;lastEventId&quot;:&quot;11&quot;,&quot;lastCompletedCardId&quot;:&quot;sj9983ewd2lag9i&quot;,&quot;lastCompletedCardIndex&quot;:10}},&quot;card&quot;,{&quot;id&quot;:&quot;cip128zv3q7vs8o&quot;,&quot;previewContent&quot;:null,&quot;background&quot;:{&quot;type&quot;:&quot;none&quot;},&quot;container&quot;:{},&quot;cardSize&quot;:&quot;default&quot;,&quot;layout&quot;:&quot;left&quot;,&quot;layoutTemplateColumns&quot;:null,&quot;layoutTemplateRows&quot;:null,&quot;verticalAlign&quot;:null,&quot;generatorInput&quot;:null,&quot;fontScale&quot;:null,&quot;cardMarginSettings&quot;:{},&quot;hidden&quot;:false},&quot;cardLayoutItem&quot;,{&quot;itemId&quot;:&quot;body&quot;},&quot;smartLayout&quot;,{&quot;variantKey&quot;:&quot;iconsText&quot;,&quot;options&quot;:{&quot;cellSize&quot;:20,&quot;imagePosition&quot;:&quot;left&quot;,&quot;shapeSize&quot;:&quot;lg&quot;},&quot;fullWidthBlock&quot;:false},&quot;smartLayoutCell&quot;,{&quot;id&quot;:&quot;r61Jt&quot;,&quot;options&quot;:{},&quot;width&quot;:null,&quot;image&quot;:{&quot;source&quot;:&quot;image.pictographic.icon&quot;,&quot;src&quot;:&quot;https:\/\/icon.pictographic.io\/image\/zHtZLVySExuOdLc9P1Ov.svg?stroke=45&quot;,&quot;tempUrl&quot;:&quot;https:\/\/icon.pictographic.io\/image\/zHtZLVySExuOdLc9P1Ov.svg?stroke=45&quot;,&quot;meta&quot;:{&quot;description&quot;:&quot;The image shows a document with a percentage sign and a dollar sign on it. A document with a percentage and dollar sign symbolizes tax, implying a financial document related to taxation.&quot;},&quot;query&quot;:&quot;tax&quot;},&quot;label&quot;:null}&#093;\">B\u1ed5 sung<b> TK Thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<\/b> tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb mua h\u00e0ng \u0111\u1ec3 h\u1ea1ch to\u00e1n thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u.<\/p>\n<\/li>\n<li><strong>T\u1ef1 \u0111\u1ed9ng c\u00e0i \u0111\u1eb7t SQL server<\/strong> theo h\u1ec7 \u0111i\u1ec1u h\u00e0nh t\u01b0\u01a1ng th\u00edch.<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><\/div><\/div> <\/div><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-56427","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/56427","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=56427"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/56427\/revisions"}],"predecessor-version":[{"id":61601,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/56427\/revisions\/61601"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=56427"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=56427"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=56427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}