{"id":54649,"date":"2026-10-09T11:12:37","date_gmt":"2026-10-09T04:12:37","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54649"},"modified":"2026-10-09T11:14:45","modified_gmt":"2026-10-09T04:14:45","slug":"han-nop-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/han-nop-bao-cao-tai-chinh\/","title":{"rendered":"H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026: Th\u1eddi h\u1ea1n, n\u01a1i n\u1ed9p v\u00e0 m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p"},"content":{"rendered":"<p style=\"text-align: justify;\">Theo \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p l\u00e0 ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. V\u1edbi n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y 31\/03\/2026, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026 n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y 31\/03\/2027, th\u01b0\u1eddng c\u00f9ng h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">M\u1ed7i m\u00f9a quy\u1ebft to\u00e1n, c\u00e2u h\u1ecfi &#8220;h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 ng\u00e0y n\u00e0o&#8221; lu\u00f4n n\u1eb1m trong nh\u00f3m \u0111\u01b0\u1ee3c t\u00ecm ki\u1ebfm nhi\u1ec1u nh\u1ea5t c\u1ee7a k\u1ebf to\u00e1n. L\u00fd do l\u00e0 n\u0103m 2026 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i c\u00f9ng l\u00fac: Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026, trong khi nhi\u1ec1u b\u00e0i vi\u1ebft c\u0169 v\u1eabn n\u00eau c\u00e1c m\u1ed1c 30 ng\u00e0y hay 45 ng\u00e0y kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p.<\/p>\n<p style=\"text-align: justify;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd gi\u00fap b\u1ea1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, n\u01a1i n\u1ed9p, h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb, m\u1ee9c ph\u1ea1t khi ch\u1eadm n\u1ed9p v\u00e0 c\u00e1ch l\u00ean k\u1ebf ho\u1ea1ch \u0111\u1ec3 kh\u00f4ng tr\u1ec5 h\u1ea1n.<\/p>\n<h2 style=\"text-align: justify;\">1. H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m l\u00e0 khi n\u00e0o?<\/h2>\n<p style=\"text-align: justify;\">T\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2026, h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t t\u1ea1i \u0110i\u1ec1u 25 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Circular-99-2025-TT-BTC-2025-corporate-accounting-guidelines-680753.aspx\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a>: doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. \u0110\u00e2y l\u00e0 m\u1ed1c chung, \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 99.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 k\u1ef3 k\u1ebf to\u00e1n n\u0103m tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch, t\u1ee9c b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01 v\u00e0 k\u1ebft th\u00fac ng\u00e0y 31\/12, c\u00e1ch t\u00ednh r\u1ea5t \u0111\u01a1n gi\u1ea3n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026 c\u00f3 ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n l\u00e0 31\/12\/2026, c\u1ed9ng th\u00eam 90 ng\u00e0y th\u00ec h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/03\/2027. T\u01b0\u01a1ng t\u1ef1, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025, l\u1eadp theo ch\u1ebf \u0111\u1ed9 c\u0169, c\u00f3 h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y 31\/03\/2026.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p ch\u1ecdn n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1ch t\u00ednh c\u0169ng d\u1ef1a tr\u00ean ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh t\u1eeb 01\/04\/2026 \u0111\u1ebfn 31\/03\/2027 th\u00ec h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb 31\/03\/2027, t\u1ee9c kho\u1ea3ng cu\u1ed1i th\u00e1ng 06\/2027. K\u1ebf to\u00e1n n\u00ean t\u00ednh ch\u00ednh x\u00e1c b\u1eb1ng l\u1ecbch thay v\u00ec \u01b0\u1edbc l\u01b0\u1ee3ng &#8220;ba th\u00e1ng&#8221;, v\u00ec s\u1ed1 ng\u00e0y m\u1ed7i th\u00e1ng kh\u00e1c nhau.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd so v\u1edbi ch\u1ebf \u0111\u1ed9 c\u0169: theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty h\u1ee3p danh c\u00f3 th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t 30 ng\u00e0y. T\u1eeb khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99, c\u00e1c doanh nghi\u1ec7p n\u00e0y c\u0169ng \u00e1p d\u1ee5ng m\u1ed1c chung 90 ng\u00e0y. K\u1ebf to\u00e1n c\u1ee7a nh\u00f3m doanh nghi\u1ec7p n\u00e0y n\u00ean c\u1eadp nh\u1eadt l\u1ea1i l\u1ecbch kh\u00f3a s\u1ed5 \u0111\u1ec3 tr\u00e1nh hi\u1ec3u nh\u1ea7m.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9, c\u1ea7n xem quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u1eadn b\u00e1o c\u00e1o. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf, \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC t\u1eebng quy \u0111\u1ecbnh th\u1eddi h\u1ea1n tr\u00f9ng ng\u00e0y ngh\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo; tuy nhi\u00ean Th\u00f4ng t\u01b0 80\/2021 \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC t\u1eeb 01\/07\/2026, n\u00ean doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng trong v\u0103n b\u1ea3n m\u1edbi (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: \u0111i\u1ec1u kho\u1ea3n v\u1ec1 th\u1eddi h\u1ea1n tr\u00f9ng ng\u00e0y ngh\u1ec9 trong Th\u00f4ng t\u01b0 89\/2026\/TT-BTC).<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ngh\u0129a v\u1ee5 n\u1ed9p, Th\u00f4ng t\u01b0 99 c\u00f2n quy \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p b\u00e1o c\u00e1o (\u0110i\u1ec1u 27). Hai m\u1ed1c n\u00e0y n\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u00f9ng m\u1ed9t l\u1ecbch tu\u00e2n th\u1ee7.<\/p>\n<p style=\"text-align: justify;\">M\u1ed1c 90 ng\u00e0y l\u00e0 quy \u0111\u1ecbnh chung; m\u1ed9t s\u1ed1 nh\u00f3m doanh nghi\u1ec7p c\u00f3 th\u1eddi h\u1ea1n ho\u1eb7c ngh\u0129a v\u1ee5 ri\u00eang, \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch \u1edf ph\u1ea7n ti\u1ebfp theo.<\/p>\n<h2 style=\"text-align: justify;\">2. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/h2>\n<p style=\"text-align: justify;\">Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ho\u00e0n to\u00e0n gi\u1ed1ng nhau gi\u1eefa c\u00e1c doanh nghi\u1ec7p. Ph\u1ea7n n\u00e0y ph\u00e2n t\u00edch b\u1ed1n nh\u00f3m: doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025 v\u00e0 Th\u00f4ng t\u01b0 133\/2016; doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f4ng ty m\u1eb9; c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft; v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd, b\u00e1n ni\u00ean. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft nhanh c\u00e1c m\u1ed1c \u0111\u00e3 x\u00e1c minh \u0111\u01b0\u1ee3c.<\/p>\n<table>\n<thead>\n<tr>\n<th>Nh\u00f3m<\/th>\n<th>B\u00e1o c\u00e1o<\/th>\n<th>Th\u1eddi h\u1ea1n<\/th>\n<th>C\u0103n c\u1ee9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Doanh nghi\u1ec7p n\u00f3i chung<\/td>\n<td>BCTC n\u0103m<\/td>\n<td>Ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m<\/td>\n<td>\u0110i\u1ec1u 25 TT 99\/2025<\/td>\n<\/tr>\n<tr>\n<td>Doanh nghi\u1ec7p n\u00f3i chung<\/td>\n<td>C\u00f4ng khai BCTC n\u0103m<\/td>\n<td>30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p<\/td>\n<td>\u0110i\u1ec1u 27 TT 99\/2025<\/td>\n<\/tr>\n<tr>\n<td>C\u00f4ng ty \u0111\u1ea1i ch\u00fang<\/td>\n<td>BCTC n\u0103m \u0111\u00e3 ki\u1ec3m to\u00e1n<\/td>\n<td>C\u00f4ng b\u1ed1 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, kh\u00f4ng qu\u00e1 90 ng\u00e0y<\/td>\n<td>\u0110i\u1ec1u 10 TT 96\/2020 (VBHN 10\/VBHN-BTC)<\/td>\n<\/tr>\n<tr>\n<td>C\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn, t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft<\/td>\n<td>BCTC b\u00e1n ni\u00ean so\u00e1t x\u00e9t<\/td>\n<td>05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd b\u00e1o c\u00e1o so\u00e1t x\u00e9t, kh\u00f4ng qu\u00e1 45 ng\u00e0y<\/td>\n<td>\u0110i\u1ec1u 14 TT 96\/2020 (VBHN)<\/td>\n<\/tr>\n<tr>\n<td>C\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn, t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft<\/td>\n<td>BCTC qu\u00fd<\/td>\n<td>20 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac qu\u00fd<\/td>\n<td>\u0110i\u1ec1u 14 TT 96\/2020 (VBHN)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">2.1. Doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025 v\u00e0 Th\u00f4ng t\u01b0 133\/2016<\/h3>\n<p style=\"text-align: justify;\">Nh\u00f3m ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. V\u1edbi nh\u00f3m n\u00e0y, h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m l\u00e0 ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, b\u1ed9 b\u00e1o c\u00e1o g\u1ed3m B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (B01-DN), B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (B02-DN), B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (B03-DN) v\u00e0 B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (B09-DN).<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC ho\u1eb7c chuy\u1ec3n sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 c\u0169ng l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Nh\u01b0 v\u1eady, d\u00f9 ch\u1ecdn ch\u1ebf \u0111\u1ed9 n\u00e0o, m\u1ed1c th\u1eddi gian th\u1ef1c t\u1ebf v\u1edbi doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u1eabn l\u00e0 ng\u00e0y 31\/03 n\u0103m sau.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m kh\u00e1c gi\u1eefa hai ch\u1ebf \u0111\u1ed9 n\u1eb1m \u1edf m\u1eabu bi\u1ec3u v\u00e0 m\u1ee9c \u0111\u1ed9 chi ti\u1ebft, kh\u00f4ng n\u1eb1m \u1edf th\u1eddi h\u1ea1n. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u1ea7n ch\u1eafc ch\u1eafn m\u1eabu b\u00e1o c\u00e1o \u0111\u00e3 ch\u1ecdn kh\u1edbp v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong c\u1ea3 n\u0103m, v\u00ec vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 99 trong khi s\u1ed5 s\u00e1ch ghi theo Th\u00f4ng t\u01b0 133 ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i, s\u1ebd khi\u1ebfn s\u1ed1 li\u1ec7u kh\u00f3 \u0111\u1ed1i chi\u1ebfu, c\u00f3 th\u1ec3 b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p si\u00eau nh\u1ecf, t\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb 01\/07\/2026 \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 58\/2026\/TT-BTC thay Th\u00f4ng t\u01b0 132\/2018\/TT-BTC. M\u1eabu v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o c\u1ee7a nh\u00f3m n\u00e0y c\u1ea7n \u0111\u1ed1i chi\u1ebfu ri\u00eang trong Th\u00f4ng t\u01b0 58 (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: \u0111i\u1ec1u kho\u1ea3n v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p si\u00eau nh\u1ecf trong Th\u00f4ng t\u01b0 58\/2026\/TT-BTC).<\/p>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, ph\u1ea7n l\u1edbn doanh nghi\u1ec7p nh\u1ecf\/v\u1eeba n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u00f9ng h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. V\u00ec v\u1eady, k\u1ebf to\u00e1n n\u00ean l\u1ea5y h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf l\u00e0m &#8220;h\u1ea1n ch\u00f3t th\u1ef1c t\u1ebf&#8221;, ho\u00e0n t\u1ea5t kh\u00f3a s\u1ed5, l\u1eadp b\u00e1o c\u00e1o tr\u01b0\u1edbc \u0111\u00f3 \u00edt nh\u1ea5t hai \u0111\u1ebfn ba tu\u1ea7n \u0111\u1ec3 c\u00f3 th\u1eddi gian ki\u1ec3m tra.<\/p>\n<h3 style=\"text-align: justify;\">2.2. Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f4ng ty m\u1eb9<\/h3>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c c\u00f4ng ty m\u1eb9, t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty c\u00f3 \u0111\u1eb7c th\u00f9 qu\u1ea3n l\u00fd v\u1ed1n, h\u1ee3p nh\u1ea5t s\u1ed1 li\u1ec7u, n\u00ean th\u01b0\u1eddng c\u00f3 th\u00eam ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o v\u1edbi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu b\u00ean c\u1ea1nh ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chung. Theo ch\u1ebf \u0111\u1ed9 c\u0169 (Th\u00f4ng t\u01b0 200\/2014\/TT-BTC), nh\u00f3m n\u00e0y c\u00f3 c\u00e1c m\u1ed1c n\u1ed9p b\u00e1o c\u00e1o ri\u00eang, ng\u1eafn h\u01a1n ho\u1eb7c kh\u00e1c v\u1edbi doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng t\u00f9y c\u1ea5u tr\u00fac.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, quy \u0111\u1ecbnh chung l\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ch\u1eadm nh\u1ea5t 90 ng\u00e0y v\u00e0 vi\u1ec7c n\u1ed9p cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan (\u0110i\u1ec1u 26). \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 th\u1eddi h\u1ea1n ri\u00eang c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, n\u1ebfu c\u00f3, s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p v\u00e0 quy ch\u1ebf c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: v\u0103n b\u1ea3n quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026).<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh l\u00e0 Th\u00f4ng t\u01b0 108\/2025\/TT-BTC, \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026. Quy tr\u00ecnh h\u1ee3p nh\u1ea5t \u0111\u00f2i h\u1ecfi s\u1ed1 li\u1ec7u c\u1ee7a t\u1ea5t c\u1ea3 c\u00f4ng ty con \u0111\u01b0\u1ee3c ch\u1ed1t tr\u01b0\u1edbc, n\u00ean c\u00f4ng ty m\u1eb9 c\u1ea7n \u0111\u1eb7t h\u1ea1n n\u1ed9i b\u1ed9 cho c\u00f4ng ty con s\u1edbm h\u01a1n h\u1ea1n n\u1ed9p c\u1ee7a m\u00ecnh.<\/p>\n<p style=\"text-align: justify;\">Kinh nghi\u1ec7m th\u1ef1c t\u1ebf cho nh\u00f3m doanh nghi\u1ec7p n\u00e0y l\u00e0 x\u00e2y d\u1ef1ng l\u1ecbch b\u00e1o c\u00e1o theo t\u1ea7ng: c\u00f4ng ty con kh\u00f3a s\u1ed5 v\u00e0 g\u1eedi b\u00e1o c\u00e1o cho c\u00f4ng ty m\u1eb9 tr\u01b0\u1edbc, c\u00f4ng ty m\u1eb9 h\u1ee3p nh\u1ea5t, ki\u1ec3m to\u00e1n r\u1ed3i m\u1edbi n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd. N\u1ebfu m\u1ed9t \u0111\u01a1n v\u1ecb trong t\u1eadp \u0111o\u00e0n ch\u1eadm, to\u00e0n b\u1ed9 chu\u1ed7i b\u00e1o c\u00e1o b\u1ecb \u1ea3nh h\u01b0\u1edfng. V\u00ec v\u1eady, c\u00e1c t\u1eadp \u0111o\u00e0n th\u01b0\u1eddng \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m c\u00f3 kh\u1ea3 n\u0103ng h\u1ee3p nh\u1ea5t s\u1ed1 li\u1ec7u nhi\u1ec1u \u0111\u01a1n v\u1ecb \u0111\u1ec3 r\u00fat ng\u1eafn th\u1eddi gian.<\/p>\n<h3 style=\"text-align: justify;\">2.3. C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft<\/h3>\n<p style=\"text-align: justify;\">C\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft ngo\u00e0i ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i c\u00f4ng b\u1ed1 th\u00f4ng tin theo ph\u00e1p lu\u1eadt ch\u1ee9ng kho\u00e1n. V\u0103n b\u1ea3n \u0111ang \u00e1p d\u1ee5ng l\u00e0 Th\u00f4ng t\u01b0 96\/2020\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 68\/2024\/TT-BTC, Th\u00f4ng t\u01b0 18\/2025\/TT-BTC, Th\u00f4ng t\u01b0 08\/2026\/TT-BTC v\u00e0 \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t t\u1ea1i <a href=\"https:\/\/luatvietnam.vn\/chung-khoan\/van-ban-hop-nhat-10-vbhn-btc-2026-huong-dan-cong-bo-thong-tin-thi-truong-chung-khoan-432898-d5.html\" target=\"_blank\" rel=\"nofollow noopener\">V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 10\/VBHN-BTC<\/a> n\u0103m 2026 (theo LuatVietnam).<\/p>\n<p style=\"text-align: justify;\">V\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, \u0110i\u1ec1u 10 c\u1ee7a v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t quy \u0111\u1ecbnh c\u00f4ng ty \u0111\u1ea1i ch\u00fang ph\u1ea3i c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Nh\u01b0 v\u1eady, m\u1ed1c 90 ng\u00e0y v\u1eabn l\u00e0 gi\u1edbi h\u1ea1n tr\u00ean, nh\u01b0ng c\u00f4ng ty ph\u1ea3i c\u00f4ng b\u1ed1 s\u1edbm h\u01a1n n\u1ebfu b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd s\u1edbm.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean, \u0110i\u1ec1u 14 quy \u0111\u1ecbnh c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c so\u00e1t x\u00e9t trong th\u1eddi h\u1ea1n 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n k\u00fd b\u00e1o c\u00e1o so\u00e1t x\u00e9t, nh\u01b0ng kh\u00f4ng qu\u00e1 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac 6 th\u00e1ng \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh. V\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd, th\u1eddi h\u1ea1n c\u00f4ng b\u1ed1 l\u00e0 20 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac qu\u00fd; tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o qu\u00fd \u0111\u01b0\u1ee3c so\u00e1t x\u00e9t th\u00ec th\u1eddi h\u1ea1n l\u00e0 45 ng\u00e0y. C\u00e1c m\u1ed1c gi\u1eefa ni\u00ean \u0111\u1ed9 n\u00e0y \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft c\u1ed5 phi\u1ebfu v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 th\u1eddi h\u1ea1n c\u00f4ng b\u1ed1 th\u00f4ng tin v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf, th\u1ed1ng k\u00ea l\u00e0 hai ngh\u0129a v\u1ee5 \u0111\u1ed9c l\u1eadp. Doanh nghi\u1ec7p ni\u00eam y\u1ebft ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u1ea3 hai, trong \u0111\u00f3 m\u1ed1c n\u00e0o s\u1edbm h\u01a1n s\u1ebd quy\u1ebft \u0111\u1ecbnh l\u1ecbch l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n.<\/p>\n<h3 style=\"text-align: justify;\">2.4. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd, b\u00e1n ni\u00ean<\/h3>\n<p style=\"text-align: justify;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd v\u00e0 b\u00e1n ni\u00ean \u0111\u01b0\u1ee3c g\u1ecdi chung l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9. Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, ngh\u0129a l\u00e0 th\u00f4ng t\u01b0 kh\u00f4ng \u0111\u1eb7t ra m\u1ed9t m\u1ed1c chung cho m\u1ecdi doanh nghi\u1ec7p nh\u01b0 v\u1edbi b\u00e1o c\u00e1o n\u0103m. Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o gi\u1eefa ni\u00ean \u0111\u1ed9.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c nh\u00f3m th\u01b0\u1eddng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd g\u1ed3m doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p kh\u00e1c theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd. V\u1edbi c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn, th\u1eddi h\u1ea1n c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o qu\u00fd l\u00e0 20 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac qu\u00fd v\u00e0 b\u00e1o c\u00e1o b\u00e1n ni\u00ean so\u00e1t x\u00e9t kh\u00f4ng qu\u00e1 45 ng\u00e0y, nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n 2.3.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c v\u1eabn c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n l\u1eadp b\u00e1o c\u00e1o qu\u00fd, b\u00e1n ni\u00ean ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9, ng\u00e2n h\u00e0ng ho\u1eb7c nh\u00e0 \u0111\u1ea7u t\u01b0. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, h\u1ea1n l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o do h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng, \u0111i\u1ec1u l\u1ec7 ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 quy \u0111\u1ecbnh, kh\u00f4ng ph\u1ea3i ngh\u0129a v\u1ee5 n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">Kh\u00e1i ni\u1ec7m, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c, m\u1eabu bi\u1ec3u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 theo Th\u00f4ng t\u01b0 99 \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch ri\u00eang trong b\u00e0i vi\u1ebft v\u1ec1 <a href=\"https:\/\/lacviet.vn\/bao-cao-tai-chinh-giua-nien-do\/\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t. V\u1edbi k\u1ebf to\u00e1n, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 x\u00e1c \u0111\u1ecbnh s\u1edbm doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c hay kh\u00f4ng \u0111\u1ec3 chu\u1ea9n b\u1ecb nh\u00e2n l\u1ef1c, l\u1ecbch kh\u00f3a s\u1ed5 theo qu\u00fd ngay t\u1eeb \u0111\u1ea7u n\u0103m.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i c\u00e1c m\u1ed1c th\u00f4ng th\u01b0\u1eddng, c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u01b0 b\u00e1o c\u00e1o \u0111\u00e3 ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 c\u1ea7n xem ri\u00eang.<\/p>\n<h2 style=\"text-align: justify;\">3. H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 ki\u1ec3m to\u00e1n v\u00e0 khi gi\u1ea3i th\u1ec3<\/h2>\n<p style=\"text-align: justify;\">Hai c\u00e2u h\u1ecfi xu\u1ea5t hi\u1ec7n th\u01b0\u1eddng xuy\u00ean l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p khi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3. \u0110\u00e2y l\u00e0 hai t\u00ecnh hu\u1ed1ng c\u00f3 th\u00eam b\u01b0\u1edbc th\u1ef1c hi\u1ec7n so v\u1edbi b\u00e1o c\u00e1o th\u00f4ng th\u01b0\u1eddng, n\u00ean d\u1ec5 b\u1ecb tr\u1ec5 n\u1ebfu kh\u00f4ng chu\u1ea9n b\u1ecb s\u1edbm.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m n\u1ed9p cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n. Th\u00f4ng t\u01b0 99 kh\u00f4ng \u0111\u1eb7t ra m\u1ed9t th\u1eddi h\u1ea1n d\u00e0i h\u01a1n cho tr\u01b0\u1eddng h\u1ee3p n\u00e0y, t\u1ee9c l\u00e0 doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ho\u00e0n t\u1ea5t ki\u1ec3m to\u00e1n v\u00e0 n\u1ed9p trong m\u1ed1c chung 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Theo ifa.com.vn, doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">V\u1edbi c\u00f4ng ty \u0111\u1ea1i ch\u00fang, nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 trong 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, nh\u01b0ng kh\u00f4ng qu\u00e1 90 ng\u00e0y. \u0110i\u1ec1u n\u00e0y khi\u1ebfn th\u1eddi gian th\u1ef1c t\u1ebf d\u00e0nh cho ki\u1ec3m to\u00e1n ng\u1eafn h\u01a1n nhi\u1ec1u, v\u00ec doanh nghi\u1ec7p ph\u1ea3i tr\u1eeb ra th\u1eddi gian kh\u00f3a s\u1ed5, l\u1eadp b\u00e1o c\u00e1o v\u00e0 x\u1eed l\u00fd c\u00e1c \u0111i\u1ec1u ch\u1ec9nh do ki\u1ec3m to\u00e1n \u0111\u1ec1 xu\u1ea5t.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, Th\u00f4ng t\u01b0 99 c\u00f3 m\u1eabu b\u00e1o c\u00e1o ri\u00eang cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c (k\u00fd hi\u1ec7u B01-DNKLT). V\u1ec1 th\u1eddi h\u1ea1n, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 t\u1eebng quy \u0111\u1ecbnh h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng. T\u1eeb 01\/07\/2026, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c n\u00ean doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh m\u1edbi.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n n\u00ean k\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n t\u1eeb qu\u00fd IV c\u1ee7a n\u0103m t\u00e0i ch\u00ednh, v\u1edbi doanh nghi\u1ec7p chu\u1ea9n b\u1ecb gi\u1ea3i th\u1ec3, n\u00ean l\u1eadp k\u1ebf ho\u1ea1ch quy\u1ebft to\u00e1n ngay khi c\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1eddi h\u1ea1n, c\u00e2u h\u1ecfi ti\u1ebfp theo l\u00e0 n\u1ed9p \u1edf \u0111\u00e2u v\u00e0 c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng h\u1ed3 s\u01a1 n\u00e0o.<\/p>\n<h2 style=\"text-align: justify;\">4. N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf \u0111\u00e2u? H\u1ed3 s\u01a1 g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan (\u0110i\u1ec1u 26).<\/p>\n<h3 style=\"text-align: justify;\">4.1 N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf \u0111\u00e2u?<\/h3>\n<p style=\"text-align: justify;\">Tr\u00ean th\u1ef1c t\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1eedi t\u1edbi ba n\u01a1i: c\u01a1 quan thu\u1ebf, c\u01a1 quan th\u1ed1ng k\u00ea, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c th\u00f4ng qua h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p khi c\u00f3 y\u00eau c\u1ea7u.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u1edbi c\u01a1 quan thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m th\u01b0\u1eddng \u0111\u01b0\u1ee3c n\u1ed9p k\u00e8m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh; v\u1edbi n\u0103m 2025 l\u00e0 ng\u00e0y 31\/03\/2026. T\u1eeb 01\/07\/2026, h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, ch\u1ee7 y\u1ebfu qua c\u1ed5ng d\u1ecbch v\u1ee5 s\u1ed1 qu\u1ed1c gia, h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c nh\u00e0 cung c\u1ea5p T-VAN.<\/li>\n<li aria-level=\"1\">V\u1edbi c\u01a1 quan th\u1ed1ng k\u00ea, doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c th\u1ed1ng k\u00ea theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. V\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, ngh\u0129a v\u1ee5 ph\u1ee5 thu\u1ed9c lo\u1ea1i h\u00ecnh v\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng. K\u1ebf to\u00e1n n\u00ean l\u1eadp danh s\u00e1ch n\u01a1i nh\u1eadn ri\u00eang cho doanh nghi\u1ec7p m\u00ecnh, ghi r\u00f5 k\u00eanh n\u1ed9p, \u0111\u1ea7u m\u1ed1i v\u00e0 m\u1ed1c th\u1eddi gian, tr\u00e1nh b\u1ecf s\u00f3t. Sau m\u1ed7i l\u1ea7n n\u1ed9p, n\u00ean l\u01b0u l\u1ea1i bi\u00ean nh\u1eadn \u0111i\u1ec7n t\u1eed ho\u1eb7c th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn l\u00e0m b\u1eb1ng ch\u1ee9ng \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 \u0111\u00fang h\u1ea1n.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">4.2 H\u1ed3 s\u01a1 g\u1ed3m nh\u1eefng g\u00ec?<\/h3>\n<p style=\"text-align: justify;\">V\u1ec1 h\u1ed3 s\u01a1, b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m theo Th\u00f4ng t\u01b0 99 g\u1ed3m b\u1ed1n b\u00e1o c\u00e1o. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c, c\u1ea7n k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1:<\/p>\n<table>\n<thead>\n<tr>\n<th>Th\u00e0nh ph\u1ea7n<\/th>\n<th>M\u1eabu theo TT 99\/2025<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/td>\n<td>B01-DN<\/td>\n<\/tr>\n<tr>\n<td>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<td>B02-DN<\/td>\n<\/tr>\n<tr>\n<td>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/td>\n<td>B03-DN<\/td>\n<\/tr>\n<tr>\n<td>B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\n<td>B09-DN<\/td>\n<\/tr>\n<tr>\n<td>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/td>\n<td>N\u1ebfu thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">M\u1ed9t l\u01b0u \u00fd quan tr\u1ecdng l\u00e0 s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p cho c\u00e1c n\u01a1i ph\u1ea3i th\u1ed1ng nh\u1ea5t. N\u1ebfu sau khi n\u1ed9p ph\u00e1t hi\u1ec7n sai s\u00f3t c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed3ng b\u1ed9 \u1edf t\u1ea5t c\u1ea3 c\u00e1c n\u01a1i \u0111\u00e3 n\u1ed9p v\u00e0 l\u01b0u l\u1ea1i b\u1eb1ng ch\u1ee9ng, tr\u00e1nh t\u00ecnh tr\u1ea1ng m\u1ed7i c\u01a1 quan gi\u1eef m\u1ed9t phi\u00ean b\u1ea3n s\u1ed1 li\u1ec7u kh\u00e1c nhau.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu kh\u00f4ng n\u1ed9p \u0111\u00fang h\u1ea1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 \u1edf ph\u1ea7n ti\u1ebfp theo.<\/p>\n<h2 style=\"text-align: justify;\">5. M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n<p style=\"text-align: justify;\">Ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t theo hai nh\u00f3m quy \u0111\u1ecbnh: x\u1eed ph\u1ea1t trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n v\u00e0 x\u1eed ph\u1ea1t trong l\u0129nh v\u1ef1c thu\u1ebf khi b\u00e1o c\u00e1o n\u1ed9p k\u00e8m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n. Hi\u1ec3u r\u00f5 c\u1ea3 hai nh\u00f3m gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 \u0111\u00fang r\u1ee7i ro thay v\u00ec ch\u1ec9 nh\u00ecn m\u1ed9t con s\u1ed1.<\/p>\n<h3 style=\"text-align: justify;\">Nh\u00f3m th\u1ee9 nh\u1ea5t l\u00e0 x\u1eed ph\u1ea1t trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n,<\/h3>\n<p style=\"text-align: justify;\">\u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2026\/N\u0110-CP (hi\u1ec7u l\u1ef1c 21\/05\/2026). Theo t\u1ed5ng h\u1ee3p c\u1ee7a Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, m\u1ee9c ph\u1ea1t v\u1edbi t\u1ed5 ch\u1ee9c nh\u01b0 sau, c\u00f2n c\u00e1 nh\u00e2n b\u1ecb ph\u1ea1t b\u1eb1ng m\u1ed9t n\u1eeda m\u1ee9c c\u1ee7a t\u1ed5 ch\u1ee9c:<\/p>\n<table>\n<thead>\n<tr>\n<th>H\u00e0nh vi<\/th>\n<th>M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eadm d\u01b0\u1edbi 3 th\u00e1ng<\/td>\n<td>5 \u2013 10 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eadm t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean<\/td>\n<td>10 \u2013 20 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">C\u00e1c h\u00e0nh vi n\u1eb7ng h\u01a1n nh\u01b0 kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u1eadp b\u00e1o c\u00e1o sai l\u1ec7ch c\u00f3 khung ph\u1ea1t cao h\u01a1n. Do c\u00e1c ngu\u1ed3n t\u1ed5ng h\u1ee3p tr\u00ecnh b\u00e0y ch\u01b0a th\u1ed1ng nh\u1ea5t v\u1ec1 khung ph\u1ea1t cho t\u1eebng h\u00e0nh vi n\u00e0y, doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP b\u1ea3n h\u1ee3p nh\u1ea5t m\u1edbi nh\u1ea5t (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP sau Ngh\u1ecb \u0111\u1ecbnh 132\/2026\/N\u0110-CP).<\/p>\n<h3 style=\"text-align: justify;\">Nh\u00f3m th\u1ee9 hai l\u00e0 x\u1eed ph\u1ea1t trong l\u0129nh v\u1ef1c thu\u1ebf.<\/h3>\n<p style=\"text-align: justify;\">Khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 th\u00e0nh ph\u1ea7n c\u1ee7a h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, vi\u1ec7c ch\u1eadm n\u1ed9p c\u00f2n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t theo h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t theo s\u1ed1 ng\u00e0y ch\u1eadm, v\u00ed d\u1ee5 ch\u1eadm t\u1eeb 1 \u0111\u1ebfn 30 ng\u00e0y ph\u1ea1t t\u1eeb 2 \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng, ch\u1eadm t\u1eeb 31 \u0111\u1ebfn 60 ng\u00e0y ph\u1ea1t t\u1eeb 5 \u0111\u1ebfn 8 tri\u1ec7u \u0111\u1ed3ng. Sau khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f3 hi\u1ec7u l\u1ef1c, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t thu\u1ebf \u0111ang \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m vi ph\u1ea1m (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u00e1p d\u1ee5ng t\u1eeb 01\/07\/2026).<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ti\u1ec1n ph\u1ea1t, h\u1eadu qu\u1ea3 gi\u00e1n ti\u1ebfp c\u1ee7a vi\u1ec7c ch\u1eadm n\u1ed9p th\u01b0\u1eddng l\u1edbn h\u01a1n: doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh gi\u00e1 r\u1ee7i ro cao h\u01a1n trong qu\u1ea3n l\u00fd thu\u1ebf, g\u1eb7p kh\u00f3 kh\u0103n khi vay v\u1ed1n ho\u1eb7c tham gia \u0111\u1ea5u th\u1ea7u v\u00ec thi\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang h\u1ea1n. V\u1edbi c\u00f4ng ty \u0111\u1ea1i ch\u00fang, ch\u1eadm c\u00f4ng b\u1ed1 th\u00f4ng tin c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n<p style=\"text-align: justify;\">C\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 tr\u00e1nh c\u00e1c m\u1ee9c ph\u1ea1t tr\u00ean l\u00e0 chu\u1ea9n b\u1ecb s\u1edbm v\u00e0 c\u00f3 quy tr\u00ecnh r\u00f5 r\u00e0ng, \u0111\u01b0\u1ee3c g\u1ee3i \u00fd \u1edf ph\u1ea7n ti\u1ebfp theo.<\/p>\n<h2 style=\"text-align: justify;\">6. C\u00e1ch chu\u1ea9n b\u1ecb \u0111\u1ec3 kh\u00f4ng tr\u1ec5 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n<p style=\"text-align: justify;\">Ph\u1ea7n l\u1edbn c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u1ec5 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c kh\u00f4ng bi\u1ebft th\u1eddi h\u1ea1n, m\u00e0 t\u1eeb vi\u1ec7c kh\u00f3a s\u1ed5 ch\u1eadm, s\u1ed1 li\u1ec7u \u0111\u1ed1i chi\u1ebfu kh\u00f4ng kh\u1edbp ho\u1eb7c ki\u1ec3m to\u00e1n b\u1eaft \u0111\u1ea7u mu\u1ed9n. V\u00ec v\u1eady, gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 l\u00e0 l\u1eadp l\u1ecbch ng\u01b0\u1ee3c t\u1eeb h\u1ea1n n\u1ed9p v\u00e0 chu\u1ea9n h\u00f3a quy tr\u00ecnh kh\u00f3a s\u1ed5.<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean l\u00e0 l\u1eadp l\u1ecbch ng\u01b0\u1ee3c. V\u1edbi h\u1ea1n n\u1ed9p 31\/03, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u1eb7t c\u00e1c m\u1ed1c n\u1ed9i b\u1ed9: ho\u00e0n t\u1ea5t \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n trong th\u00e1ng 01; kh\u00f3a s\u1ed5, l\u1eadp b\u00e1o c\u00e1o nh\u00e1p trong th\u00e1ng 02; d\u00e0nh th\u00e1ng 03 cho ki\u1ec3m to\u00e1n, x\u1eed l\u00fd \u0111i\u1ec1u ch\u1ec9nh v\u00e0 n\u1ed9p. Doanh nghi\u1ec7p c\u00e0ng nhi\u1ec1u chi nh\u00e1nh, m\u1ed1c n\u1ed9i b\u1ed9 c\u00e0ng c\u1ea7n s\u1edbm h\u01a1n.<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc th\u1ee9 hai l\u00e0 chu\u1ea9n h\u00f3a checklist kh\u00f3a s\u1ed5 cu\u1ed1i n\u0103m. M\u1ed9t checklist t\u1ed1i thi\u1ec3u n\u00ean g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u1edbi s\u1ed5 ph\u1ee5.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 v\u1edbi kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch.<\/li>\n<li aria-level=\"1\">Tr\u00edch kh\u1ea5u hao, ph\u00e2n b\u1ed5 chi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5, tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/li>\n<li aria-level=\"1\">K\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed, x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi t\u1edd khai thu\u1ebf trong n\u0103m.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Checklist n\u00e0y n\u00ean \u0111\u01b0\u1ee3c giao r\u00f5 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch v\u00e0 h\u1ea1n ho\u00e0n th\u00e0nh cho t\u1eebng d\u00f2ng, thay v\u00ec ch\u1ec9 \u0111\u1ec3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ef1 theo d\u00f5i. Khi m\u1ed9t kh\u00e2u \u0111\u1ed1i chi\u1ebfu b\u1ecb tr\u1ec5, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 nh\u00ecn th\u1ea5y ngay v\u00e0 \u0111i\u1ec1u ph\u1ed1i l\u1ea1i ngu\u1ed3n l\u1ef1c. Doanh nghi\u1ec7p c\u0169ng n\u00ean gi\u1eef checklist c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 r\u00fat kinh nghi\u1ec7m: kh\u00e2u n\u00e0o th\u01b0\u1eddng ch\u1eadm nh\u1ea5t, s\u1ed1 li\u1ec7u n\u00e0o hay ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh sau ki\u1ec3m to\u00e1n, t\u1eeb \u0111\u00f3 b\u1eaft \u0111\u1ea7u c\u00e1c kh\u00e2u \u0111\u00f3 s\u1edbm h\u01a1n trong n\u0103m ti\u1ebfp theo.<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc th\u1ee9 ba l\u00e0 ch\u1ee7 \u0111\u1ed9ng v\u1edbi ki\u1ec3m to\u00e1n. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n n\u00ean k\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n t\u1eeb qu\u00fd IV, th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc l\u1ecbch ki\u1ec3m to\u00e1n s\u01a1 b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n cu\u1ed1i n\u0103m. Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1eb5n h\u1ed3 s\u01a1 theo danh m\u1ee5c ki\u1ec3m to\u00e1n vi\u00ean y\u00eau c\u1ea7u s\u1ebd r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3 th\u1eddi gian l\u00e0m vi\u1ec7c.<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc th\u1ee9 t\u01b0 l\u00e0 s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 ph\u00f9 h\u1ee3p. Khi s\u1ed1 li\u1ec7u n\u1eb1m r\u1ea3i r\u00e1c tr\u00ean nhi\u1ec1u file Excel, vi\u1ec7c t\u1ed5ng h\u1ee3p v\u00e0 \u0111\u1ed1i chi\u1ebfu cu\u1ed1i n\u0103m r\u1ea5t t\u1ed1n th\u1eddi gian. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n <a href=\"https:\/\/lacviet.vn\/gioi-thieu-phan-mem-ke-toan-accnet-erp\/\">AccNet ERP<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n th\u01b0\u1eddng xuy\u00ean, qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb, h\u1ed7 tr\u1ee3 h\u1ee3p nh\u1ea5t s\u1ed1 li\u1ec7u nhi\u1ec1u chi nh\u00e1nh. Nh\u1edd \u0111\u00f3, k\u1ebf to\u00e1n r\u00fat ng\u1eafn th\u1eddi gian kh\u00f3a s\u1ed5, c\u00f3 th\u00eam th\u1eddi gian ki\u1ec3m tra tr\u01b0\u1edbc h\u1ea1n n\u1ed9p.<\/p>\n<p style=\"text-align: center;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47765\" class=\"elementor elementor-47765\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2185786 e-flex e-con-boxed e-con e-parent\" data-id=\"2185786\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742f47 elementor-widget elementor-widget-text-editor\" data-id=\"9742f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">GI\u1ea2I PH\u00c1P K\u1ebe TO\u00c1N ACCNET ERP T\u00cdCH H\u1ee2P AI T\u1ef0 \u0110\u1ed8NG H\u00d3A M\u1eccI NGHI\u1ec6P V\u1ee4<\/strong><\/p><\/div><p style=\"text-align: justify;\" data-start=\"308\" data-end=\"594\">AccNet ERP l\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u00edch h\u1ee3p trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi C\u00f4ng ty L\u1ea1c Vi\u1ec7t. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt c\u1ee7a AccNet ERP ch\u00ednh l\u00e0 vi\u1ec7c <strong data-start=\"508\" data-end=\"542\">\u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/strong> trong nhi\u1ec1u quy tr\u00ecnh k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p><ul style=\"text-align: justify;\"><li data-start=\"597\" data-end=\"643\">T\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li><li data-start=\"646\" data-end=\"696\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u.<\/li><li data-start=\"699\" data-end=\"756\">R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/li><\/ul><p style=\"text-align: justify;\" data-start=\"758\" data-end=\"913\">Nh\u1edd \u0111\u00f3, AccNet ERP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 m\u00e0 c\u00f2n l\u00e0 \u201ctr\u1ee3 l\u00fd th\u00f4ng minh\u201d \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch hi\u1ec7u qu\u1ea3.<\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>T\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/b><\/span><\/p><p style=\"text-align: justify;\">\u2714\ufe0f T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1edd AI.<br data-start=\"1028\" data-end=\"1031\" \/>\u2714\ufe0f Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty con.<br data-start=\"1091\" data-end=\"1094\" \/>\u2714\ufe0f B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n Vi\u1ec7t Nam &amp; qu\u1ed1c t\u1ebf (VAS, IFRS).<br data-start=\"1166\" data-end=\"1169\" \/>\u2714\ufe0f Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ph\u00ed ch\u00ednh x\u00e1c.<br data-start=\"1228\" data-end=\"1231\" \/>\u2714\ufe0f K\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<br data-start=\"1314\" data-end=\"1317\" \/>\u2714\ufe0f T\u00edch h\u1ee3p AI trong ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a85f elementor-widget elementor-widget-image\" data-id=\"1c4a85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1536\" height=\"679\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png\" class=\"attachment-full size-full wp-image-48734\" alt=\"ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n accnet erp\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png 1536w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-768x340.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-18x8.png 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902027a elementor-widget elementor-widget-text-editor\" data-id=\"902027a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI ACCNET ERP<\/strong><\/span><\/p>\n<\/div>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"193\" data-end=\"280\"><strong data-start=\"200\" data-end=\"280\">Nitto Denko \u2013 Ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u1edd \u1ee9ng d\u1ee5ng k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh: <\/strong>Nitto Denko \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p <strong data-start=\"315\" data-end=\"329\">AccNet ERP<\/strong> \u0111\u1ec3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng <strong data-start=\"353\" data-end=\"379\">k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh<\/strong>, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, c\u00f4ng ty \u0111\u00e1nh gi\u00e1 cao hi\u1ec7u qu\u1ea3 th\u1ef1c ti\u1ec5n m\u00e0 h\u1ec7 th\u1ed1ng mang l\u1ea1i, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li style=\"text-align: justify;\" data-start=\"659\" data-end=\"742\"><strong data-start=\"666\" data-end=\"742\">ANTESCO \u2013 T\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh: <\/strong>T\u1ea1i ANTESCO, \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n v\u00e0 tri\u1ec3n khai c\u1ee7a AccNetERP \u0111\u00e3 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u, thi\u1ebft l\u1eadp l\u1ea1i quy tr\u00ecnh chu\u1ea9n v\u00e0 x\u00e2y d\u1ef1ng lu\u1ed3ng c\u00f4ng vi\u1ec7c li\u00ean ph\u00f2ng ban xuy\u00ean su\u1ed1t. Gi\u1ea3i ph\u00e1p \u0111\u00e3 gi\u00fap ANTESCO c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh m\u1ed9t c\u00e1ch \u0111\u1ed3ng b\u1ed9 v\u00e0 linh ho\u1ea1t<\/li>\n<li style=\"text-align: justify;\" data-start=\"1083\" data-end=\"1167\"><strong data-start=\"1090\" data-end=\"1167\">Khatoco \u2013 M\u1edf r\u1ed9ng g\u00f3i gi\u1ea3i ph\u00e1p AccNetC sau tri\u1ec3n khai th\u00e0nh c\u00f4ng ban \u0111\u1ea7u: <\/strong>L\u1ea1c Vi\u1ec7t \u0111\u00e3 tri\u1ec3n khai th\u00e0nh c\u00f4ng <strong data-start=\"1202\" data-end=\"1227\">g\u00f3i gi\u1ea3i ph\u00e1p AccNetC<\/strong> cho C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Khatoco t\u1ea1i Nha Trang theo tho\u1ea3 thu\u1eadn k\u00fd k\u1ebft ng\u00e0y 29\/07\/2014. <a id=\"formtuvan\"><\/a>Sau khi ba ph\u00e2n h\u1ec7 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, Khatoco d\u1ef1 \u0111\u1ecbnh s\u1ebd ti\u1ebfp t\u1ee5c h\u1ee3p t\u00e1c v\u00e0 m\u1edf r\u1ed9ng th\u00eam c\u00e1c ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd b\u00e1n l\u1ebb v\u1edbi AccNetC, th\u1ec3 hi\u1ec7n s\u1ef1 tin t\u01b0\u1edfng s\u00e2u s\u1eafc v\u00e0o n\u0103ng l\u1ef1c tri\u1ec3n khai v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 t\u1eeb L\u1ea1c Vi\u1ec7t.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong><br><\/strong><\/span><\/p><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>ACCNET ERP L\u00c0M \u0110\u01af\u1ee2C G\u00cc M\u00c0 C\u00c1C PM K\u1ebe TO\u00c1N PH\u1ed4 BI\u1ebeN GI\u00c1 R\u1eba KH\u00d4NG L\u00c0M \u0110\u01af\u1ee2C?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 gi\u1ea3i quy\u1ebft ghi nh\u1eadn k\u1ebf to\u00e1n + b\u00e1o c\u00e1o c\u01a1 b\u1ea3n, trong khi m\u1ed9t h\u1ec7 th\u1ed1ng AccNet ERP (on-premise, customizable) gi\u1ea3i quy\u1ebft qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n doanh nghi\u1ec7p.<\/p>\n<ul>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111a c\u00f4ng ty<\/strong><\/span><\/em>: H\u1ee3p nh\u1ea5t nhi\u1ec1u c\u00f4ng ty con; Lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9; T\u1ef1 \u0111\u1ed9ng t\u1ea1o b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00f9y ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n<\/strong><\/span><\/em> theo doanh nghi\u1ec7p, c\u00f3 th\u1ec3 custom workflow theo \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p<\/strong><\/span><\/em>: C\u00f3 th\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh theo nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n, nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, nhi\u1ec1u \u0111\u1ecbnh m\u1ee9c.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Qu\u1ea3n tr\u1ecb ng\u00e2n s\u00e1ch to\u00e0n doanh nghi\u1ec7p<\/strong><\/span><\/em>: l\u1eadp ng\u00e2n s\u00e1ch theo ph\u00f2ng ban, ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch theo d\u1ef1 \u00e1n, c\u1ea3nh b\u00e1o v\u01b0\u1ee3t ng\u00e2n s\u00e1ch.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/strong><\/span><\/em>: AccNet ERP c\u00f3 th\u1ec3 t\u00edch h\u1ee3p HRM, CRM, DMS, MES, POS, Core banking, h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>D\u1eef li\u1ec7u b\u1ea3o m\u1eadt<\/strong><\/span><\/em>: Tri\u1ec3n khai On-premise tr\u00ean server doanh nghi\u1ec7p, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt do DN ki\u1ec3m so\u00e1t ho\u00e0n to\u00e0n.<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Kh\u1ea3 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u l\u1edbn<\/strong><\/span><\/em> v\u1edbi h\u00e0ng tri\u1ec7u ch\u1ee9ng t\u1eeb, quy tr\u00ecnh k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh n\u00e2ng cao<\/strong><\/span><\/em>: b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n, ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn, ph\u00e2n t\u00edch chi ph\u00ed, dashboard t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5757393 e-con-full e-flex e-con e-child\" data-id=\"5757393\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2544591 elementor-widget elementor-widget-text-editor\" data-id=\"2544591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba78556 elementor-widget elementor-widget-formidable\" data-id=\"ba78556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"formidable.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_30_container\" data-token=\"ce9f3ef68fe7c3b00ca8ff9c866e4ad3\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"ce9f3ef68fe7c3b00ca8ff9c866e4ad3\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd PM k\u1ebf to\u00e1n<\/legend>\r\n\r\n<div class=\"frm_fields_container\">\n<input type=\"hidden\" name=\"frm_action\" value=\"create\" \/>\n<input type=\"hidden\" name=\"form_id\" value=\"30\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_30\" id=\"frm_hide_fields_30\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"pm-ke-toan\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_30\" name=\"frm_submit_entry_30\" value=\"5fa1dbbb8a\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/54649\" \/><div id=\"frm_field_277_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l745\" id=\"field_k597l745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l745\" name=\"item_meta[277]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_278_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c745\" id=\"field_k7d4c745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c745\" name=\"item_meta[278]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_279_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4745\" id=\"field_qnbh4745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4745\" name=\"item_meta[279]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_280_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz3\" id=\"field_c6cjz3_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[280]\" id=\"field_c6cjz3\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_281_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d745\" id=\"field_92h0d745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d745\" name=\"item_meta[281]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_282_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs5\" id=\"field_tidhs5_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[282]\" id=\"field_tidhs5\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_283_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c34\" id=\"field_obq9c34_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[283]\" id=\"field_obq9c34\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_355_container\" class=\"frm_form_field form-field  frm_none_container\"><div  id=\"field_lkzwk\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\n\t\n\t\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\">\n<div style=\"margin: 15px 0;\"><label style=\"display: flex; align-items: flex-start; gap: 8px; cursor: pointer; font-size: 14px; line-height: 1.5;\"><br \/>\n<input style=\"width: 14px; height: 14px; margin: 3px 0 0 0; flex-shrink: 0;\" name=\"privacy_policy\" required=\"\" type=\"checkbox\" value=\"1\" \/><br \/>\n<span style=\"font-size: 13px;\"><em>T\u00f4i \u0111\u1ed3ng \u00fd cho L\u1ea1c Vi\u1ec7t thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u1ec3 li\u00ean h\u1ec7, t\u01b0 v\u1ea5n theo y\u00eau c\u1ea7u v\u00e0 theo <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\" target=\"_blank\" rel=\"noopener noreferrer\"> Ch\u00ednh s\u00e1ch b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><br \/>\n<\/label><\/div>\n<\/div>\n<div id=\"frm_field_286_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da6d83 elementor-widget elementor-widget-text-editor\" data-id=\"2da6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 K\u1ebe TO\u00c1N<\/strong><\/span><\/p><p data-start=\"1956\" data-end=\"2029\">AI trong AccNet ERP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u1eadp li\u1ec7u, m\u00e0 c\u00f2n:<\/p><ul><li style=\"text-align: justify;\" data-start=\"2032\" data-end=\"2176\"><strong data-start=\"2032\" data-end=\"2077\">Nh\u1eadn di\u1ec7n &amp; ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00f4ng minh<\/strong>: AI qu\u00e9t, \u0111\u1ecdc v\u00e0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, phi\u1ebfu chi, phi\u1ebfu thu, h\u1ea1n ch\u1ebf sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li><li style=\"text-align: justify;\" data-start=\"2179\" data-end=\"2321\"><strong data-start=\"2179\" data-end=\"2211\">D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh &amp; ng\u00e2n s\u00e1ch<\/strong>: h\u1ec7 th\u1ed1ng s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed, doanh thu, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh nhanh.<\/li><li style=\"text-align: justify;\" data-start=\"2324\" data-end=\"2452\"><strong data-start=\"2324\" data-end=\"2351\">C\u1ea3nh b\u00e1o r\u1ee7i ro k\u1ebf to\u00e1n<\/strong>: AI ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng trong s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi c\u00e1c sai l\u1ec7ch ho\u1eb7c r\u1ee7i ro gian l\u1eadn.<\/li><li style=\"text-align: justify;\" data-start=\"2455\" data-end=\"2584\"><strong data-start=\"2455\" data-end=\"2484\">Tr\u1ee3 l\u00fd b\u00e1o c\u00e1o th\u00f4ng minh<\/strong>: AI g\u1ee3i \u00fd m\u1eabu b\u00e1o c\u00e1o, t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh t\u1ee9c th\u00ec.<\/li><\/ul><p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-47770\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png\" alt=\"K\u1ebf to\u00e1n L\u1ea1c Vi\u1ec7t \u1ee9ng d\u1ee5ng AI\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p><p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>DOANH NGHI\u1ec6P \u0110\u01af\u1ee2C G\u00cc KHI TRI\u1ec2N KHAI PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N L\u1ea0C VI\u1ec6T?<\/b><\/span><\/p><ul><li data-start=\"2638\" data-end=\"2732\"><strong data-start=\"2638\" data-end=\"2664\">Kinh nghi\u1ec7m h\u01a1n 30 n\u0103m<\/strong> ph\u00e1t tri\u1ec3n gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/li><li data-start=\"2735\" data-end=\"2856\"><strong data-start=\"2735\" data-end=\"2764\">H\u1ec7 sinh th\u00e1i s\u1ed1 to\u00e0n di\u1ec7n<\/strong>: AccNet ERP d\u1ec5 d\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p kh\u00e1c c\u1ee7a L\u1ea1c Vi\u1ec7t (HRM, Workflow, Portal\u2026).<\/li><li data-start=\"2859\" data-end=\"2935\"><strong data-start=\"2859\" data-end=\"2882\">C\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn<\/strong>: T\u00edch h\u1ee3p AI, h\u1ed7 tr\u1ee3 cloud &amp; on-premise linh ho\u1ea1t.<\/li><li data-start=\"2938\" data-end=\"3073\"><strong data-start=\"2938\" data-end=\"2964\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u1eadn t\u00e2m<\/strong>: \u0110\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh Vi\u1ec7t Nam, \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t trong tri\u1ec3n khai.<\/li><li data-start=\"3076\" data-end=\"3190\"><strong data-start=\"3076\" data-end=\"3113\">Ni\u1ec1m tin t\u1eeb h\u00e0ng ngh\u00ecn kh\u00e1ch h\u00e0ng<\/strong> trong nhi\u1ec1u l\u0129nh v\u1ef1c: t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-904c40a elementor-widget elementor-widget-text-editor\" data-id=\"904c40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"#formtuvan\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/p><div style=\"text-align: center;\"><p style=\"text-align: justify;\"><strong id=\"str-call-timer\">TH\u00d4NG TIN LI\u00caN H\u1ec6<\/strong><\/p><ul><li style=\"text-align: justify;\">Hotline\/Zalo: <a href=\"https:\/\/zalo.me\/0901555063\" target=\"_blank\" rel=\"noopener\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: accnet@lacviet.com.vn | Website: lacviet.vn | accnet.vn<\/li><li style=\"text-align: justify;\">\u0110\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng: <a href=\"https:\/\/maps.app.goo.gl\/Jqy5fZgaAnFMbJdB7\" target=\"_blank\" rel=\"nofollow noopener\">23 Nguy\u1ec5n Th\u1ecb Hu\u1ef3nh, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/a><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\n<p style=\"text-align: justify;\">Chi ti\u1ebft c\u00e1c b\u01b0\u1edbc l\u1eadp b\u1ed9 b\u00e1o c\u00e1o c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i <a href=\"https:\/\/lacviet.vn\/cach-lap-bao-cao-tai-chinh\/\">h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> v\u00e0 b\u00e0i <a href=\"https:\/\/lacviet.vn\/bao-cao-tai-chinh-gom-nhung-gi\/\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng g\u00ec<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/p>\n<h2 style=\"text-align: justify;\">7. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p style=\"text-align: justify;\">H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026 l\u00e0 khi n\u00e0o?<\/p>\n<p style=\"text-align: justify;\">Theo \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026 ch\u1eadm nh\u1ea5t ng\u00e0y 31\/03\/2027. Doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c c\u1ea7n t\u00ednh 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/p>\n<p style=\"text-align: justify;\">H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan th\u1ed1ng k\u00ea l\u00e0 khi n\u00e0o?<\/p>\n<p style=\"text-align: justify;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m g\u1eedi c\u01a1 quan th\u1ed1ng k\u00ea th\u01b0\u1eddng theo c\u00f9ng th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m. Tuy nhi\u00ean, k\u00eanh n\u1ed9p v\u00e0 th\u1eddi h\u1ea1n c\u1ee5 th\u1ec3 n\u00ean \u0111\u01b0\u1ee3c ki\u1ec3m tra theo h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh c\u1ee7a c\u01a1 quan th\u1ed1ng k\u00ea n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/p>\n<p style=\"text-align: justify;\">Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 6 th\u00e1ng l\u00e0 bao l\u00e2u?<\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o 6 th\u00e1ng. V\u1edbi t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft v\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean \u0111\u00e3 so\u00e1t x\u00e9t ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 trong 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd b\u00e1o c\u00e1o so\u00e1t x\u00e9t, nh\u01b0ng kh\u00f4ng qu\u00e1 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac 6 th\u00e1ng \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">C\u00f4ng ty TNHH c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ki\u1ec3m to\u00e1n kh\u00f4ng?<\/p>\n<p style=\"text-align: justify;\">C\u00f4ng ty TNHH ch\u1ec9 ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ebfu thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c theo ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, v\u00ed d\u1ee5 theo lo\u1ea1i h\u00ecnh s\u1edf h\u1eefu ho\u1eb7c l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp hi\u1ec7n h\u00e0nh).<\/p>\n<p style=\"text-align: justify;\">N\u1eafm ch\u1eafc h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng l\u1ecbch kh\u00f3a s\u1ed5, ki\u1ec3m to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf, tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3. M\u1ed1c chung theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u00e8m ngh\u0129a v\u1ee5 c\u00f4ng khai trong 30 ng\u00e0y; c\u00e1c nh\u00f3m nh\u01b0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang c\u00f3 th\u00eam ngh\u0129a v\u1ee5 c\u00f4ng b\u1ed1 th\u00f4ng tin ri\u00eang. \u0110\u1ec3 r\u00fat ng\u1eafn th\u1eddi gian kh\u00f3a s\u1ed5 v\u00e0 l\u1eadp b\u00e1o c\u00e1o m\u1ed7i m\u00f9a quy\u1ebft to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u ph\u1ea7n m\u1ec1m AccNet ERP c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Theo \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p l\u00e0 ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. V\u1edbi n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y 31\/03\/2026, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026 [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54671,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[165],"tags":[100],"class_list":["post-54649","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-hoach-dinh","tag-bctc"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54649","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=54649"}],"version-history":[{"count":2,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54649\/revisions"}],"predecessor-version":[{"id":54653,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54649\/revisions\/54653"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54671"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}