{"id":11479,"date":"2025-07-08T10:26:59","date_gmt":"2025-07-08T03:26:59","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11479"},"modified":"2025-07-08T10:26:59","modified_gmt":"2025-07-08T03:26:59","slug":"06-thong-tu-huong-dan-ve-ke-toan-kiem-toan-duoc-sua-doi-bai-bo-ke-tu-ngay-01-7-2025","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/06-thong-tu-huong-dan-ve-ke-toan-kiem-toan-duoc-sua-doi-bai-bo-ke-tu-ngay-01-7-2025\/","title":{"rendered":"06 TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN V\u1ec0 K\u1ebe TO\u00c1N, KI\u1ec2M TO\u00c1N \u0110\u01af\u1ee2C S\u1eecA \u0110\u1ed4I, B\u00c3I B\u1ece K\u1ec2 T\u1eea NG\u00c0Y 01\/7\/2025"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/work-1024x768.jpg\" alt=\"\" class=\"wp-image-11480\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/work-1024x768.jpg 1024w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/work-300x225.jpg 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/work-768x576.jpg 768w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/work.jpg 1429w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 20\/06\/2025, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 46\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025 s\u1eeda \u0111\u1ed5i, b\u00e3i b\u1ecf c\u00e1c Th\u00f4ng t\u01b0 trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ec3 \u0111\u1ea9y m\u1ea1nh ph\u00e2n c\u1ea5p, ph\u00e2n quy\u1ec1n v\u00e0 s\u1eafp x\u1ebfp t\u1ed5 ch\u1ee9c ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng 02 c\u1ea5p. Theo \u0111\u00f3, 06 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u00e3i b\u1ecf k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2025 bao g\u1ed3m:<\/p>\n\n\n\n<p>(i) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 99\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean.<\/p>\n\n\n\n<p>Theo \u0111\u00f3, \u0110\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p 1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p cho c\u01a1 quan t\u00e0i ch\u00ednh v\u00e0 kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh, bao g\u1ed3m: C\u00e1c B\u1ed9, ng\u00e0nh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i trung \u01b0\u01a1ng; C\u00e1c s\u1edf, ban, ng\u00e0nh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng thu\u1ed9c c\u1ea5p t\u1ec9nh.<\/p>\n\n\n\n<p>(ii) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 24\/2024\/TT-BTC h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p.<\/p>\n\n\n\n<p>Theo \u0111\u00f3, Th\u00f4ng t\u01b0 46 s\u1eeda \u0111\u1ed5i \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, g\u1ed3m c\u1ea3 \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch c\u1ea5p x\u00e3.<\/p>\n\n\n\n<p>(iii) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 133\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung v\u1ec1:<\/p>\n\n\n\n<ul>\n<li>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n;<\/li>\n\n\n\n<li>H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n;<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n\n\n\n<p>(iv) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 292\/2016\/TT-BTC d\u1eabn c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m cho k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/p>\n\n\n\n<p>Theo \u0111\u00f3, ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh c\u1eadp nh\u1eadt, bao g\u1ed3m c\u00e1c ch\u00ednh s\u00e1ch m\u1edbi c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp, quan tr\u1ecdng \u0111\u1ebfn c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n vi\u00ean.<\/p>\n\n\n\n<p>(v) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 150\/2012\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u00e0ng n\u0103m cho ki\u1ec3m to\u00e1n vi\u00ean \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 46\/2025 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 150\/2012\/TT-BTC \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 56\/2015\/TT-BTC v\u1ec1 th\u1eddi gian c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c.<\/p>\n\n\n\n<p>Theo \u0111\u00f3, ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n trong th\u1eddi gian t\u1eeb 24 th\u00e1ng li\u00ean t\u1ee5c tr\u1edf l\u00ean t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd ph\u1ea3i c\u00f3 t\u1ed1i thi\u1ec3u 80 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c l\u0169y k\u1ebf trong v\u00f2ng 02 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n, trong \u0111\u00f3 c\u00f3 t\u1ed1i thi\u1ec3u 40 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n c\u1ee7a Vi\u1ec7t Nam v\u00e0 08 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p.<\/p>\n\n\n\n<p>(vi) B\u00e3i b\u1ecf to\u00e0n b\u1ed9 Th\u00f4ng t\u01b0 70\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ng\u00e2n s\u00e1ch v\u00e0 t\u00e0i ch\u00ednh x\u00e3. \u00a0\u00a0\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1_tSj3yjkPUfw3o7733UwkPgCOhiu8Sc0\/view\" target=\"_blank\" rel=\"noopener\"><strong><em>Th\u00f4ng t\u01b0 s\u1ed1 46\/2025\/TT-BTC &nbsp;&nbsp;<\/em><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 20\/06\/2025, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 46\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025 s\u1eeda \u0111\u1ed5i, b\u00e3i b\u1ecf c\u00e1c Th\u00f4ng t\u01b0 trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ec3 \u0111\u1ea9y m\u1ea1nh ph\u00e2n c\u1ea5p, ph\u00e2n quy\u1ec1n v\u00e0 s\u1eafp x\u1ebfp t\u1ed5 ch\u1ee9c ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng 02 c\u1ea5p. Theo \u0111\u00f3, 06 Th\u00f4ng t\u01b0 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11480,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11479"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=11479"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11479\/revisions"}],"predecessor-version":[{"id":11481,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11479\/revisions\/11481"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11480"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}