{"id":60745,"date":"2026-01-26T15:29:23","date_gmt":"2026-01-26T08:29:23","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&p=60745"},"modified":"2026-03-30T08:33:59","modified_gmt":"2026-03-30T01:33:59","slug":"doanh-nghiep-thanh-lap-tu-ngay-01-10-2025-thi-ap-dung-che-do-ke-toan-theo-thong-tu-200-hay-thong-tu-99-va-co-duoc-gop-bao-cao-tai-chinh-vao-nam-2026-khong","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/doanh-nghiep-thanh-lap-tu-ngay-01-10-2025-thi-ap-dung-che-do-ke-toan-theo-thong-tu-200-hay-thong-tu-99-va-co-duoc-gop-bao-cao-tai-chinh-vao-nam-2026-khong\/","title":{"rendered":"Doanh nghi\u1ec7p th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 01\/10\/2025 th\u00ec \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 hay Th\u00f4ng t\u01b0 99 v\u00e0 c\u00f3 \u0111\u01b0\u1ee3c g\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0o n\u0103m 2026 kh\u00f4ng?"},"content":{"rendered":"
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1. V\u1ea5n \u0111\u1ec1<\/strong><\/h3>\n

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Doanh nghi\u1ec7p th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 01\/10\/2025 th\u00ec khi t\u1ea1o m\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n tr\u00ean MISA SME th\u00ec l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC hay Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 c\u00f3 \u0111\u01b0\u1ee3c g\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0o n\u0103m 2026 kh\u00f4ng?<\/p>\n<\/div><\/div>\n

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2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h3>\n

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Theo c\u00f4ng v\u0103n 66\/QLKT-DN gi\u1ea3i \u0111\u00e1p v\u1ec1 g\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025:<\/strong> Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 01-2025\/CV \u0111\u1ec1 ng\u00e0y 07\/01\/2026 v\u1ec1 vi\u1ec7c g\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025, C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n

T\u1ea1i \u0110i\u1ec1u 12\u00a0Lu\u1eadt K\u1ebf to\u00e1n 2015<\/a>\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 4 \u0110i\u1ec1u 2\u00a0Lu\u1eadt s\u1ed1 56\/2024\/QH15<\/a>) quy \u0111\u1ecbnh:<\/p>\n

\u201c1. K\u1ef3 k\u1ebf to\u00e1n g\u1ed3m k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/p>\n

a) K\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m d\u01b0\u01a1ng l\u1ecbch. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 \u0111\u1eb7c th\u00f9 v\u1ec1 t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ch\u1ecdn k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng tr\u00f2n theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u1ea7u ng\u00e0y 01 th\u00e1ng \u0111\u1ea7u qu\u00fd n\u00e0y \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd tr\u01b0\u1edbc n\u0103m sau v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf;<\/em><\/p>\n

b) K\u1ef3 k\u1ebf to\u00e1n qu\u00fd l\u00e0 03 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01 th\u00e1ng \u0111\u1ea7u qu\u00fd \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd,<\/em><\/p>\n

c) K\u1ef3 k\u1ebf to\u00e1n th\u00e1ng l\u00e0 01 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01 \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng.<\/em><\/p>\n

2. K\u1ef3 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/p>\n

a) K\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/em><\/p>\n

b) K\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c t\u00ednh t\u1eeb \u0111\u00e2u ng\u00e0y quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/em><\/p>\n

\u2026<\/em><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng c\u00f3 th\u1eddi gian kh\u00f4ng qu\u00e1 03 k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng li\u00ean ti\u1ebfp th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p c\u1ed9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m ti\u1ebfp theo ho\u1eb7c c\u1ed9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 t\u00ednh th\u00e0nh m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m; k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng ph\u1ea3i kh\u00f4ng qu\u00e1 15 th\u00e1ng.\u201d<\/em><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean,\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026 v\u00e0 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a>\u00a0tr\u01b0\u1edbc ng\u00e0y 01\/01\/2026. Do \u0111\u00f3, m\u1eb7c d\u00f9 Qu\u00fd C\u00f4ng ty th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 10\/12\/2025 nh\u01b0ng kh\u00f4ng c\u00f3 c\u01a1 s\u1edf cho vi\u1ec7c \u00e1p d\u1ee5ng\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a>\u00a0t\u1eeb ng\u00e0y 10\/12\/2025.<\/p>\n

Vi\u1ec7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean c\u1ee7a Qu\u00fd C\u00f4ng ty c\u00f3 th\u1eddi gian kh\u00f4ng qu\u00e1 03 k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng li\u00ean ti\u1ebfp (b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 10\/12\/2025 \u0111\u1ebfn ng\u00e0y 31\/12\/2025) v\u00e0 Qu\u00fd C\u00f4ng ty kh\u00f4ng c\u1ed9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m ti\u1ebfp theo (b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2026) \u0111\u1ec3 t\u00ednh th\u00e0nh m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m v\u1eabn ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12\u00a0Lu\u1eadt K\u1ebf to\u00e1n<\/a>.<\/p>\n

Tr\u00ean ph\u1ea7n m\u1ec1m, anh\/ch\u1ecb c\u00f3 th\u1ec3 theo d\u00f5i nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n chung 1 d\u1eef li\u1ec7u v\u1edbi \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i c\u00f9ng th\u00f4ng t\u01b0. V\u00ed d\u1ee5, k\u1ef3 k\u1ebf to\u00e1n 2021-2025 \u00e1p d\u1ee5ng theo th\u00f4ng t\u01b0 200 c\u00f3 th\u1ec3 t\u1ea1o chung th\u00e0nh 1 d\u1eef li\u1ec7u nh\u01b0ng k\u1ef3 k\u1ebf to\u00e1n 2026 \u00e1p d\u1ee5ng th\u00f4ng t\u01b0 99 th\u00ec ph\u1ea3i t\u00e1ch ri\u00eang d\u1eef li\u1ec7u cho n\u0103m 2026.<\/p>\n

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3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n

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Tr\u00ean ph\u1ea7n m\u1ec1m MISA SME, c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp trong kho\u1ea3ng th\u1eddi gian t\u1eeb th\u00e1ng 10\/2025 \u0111\u1ebfn th\u00e1ng 12\/2025 th\u1ef1c hi\u1ec7n theo 3 b\u01b0\u1edbc sau:<\/strong><\/p>\n