{"id":16298,"date":"2026-07-31T02:59:48","date_gmt":"2026-07-31T02:59:48","guid":{"rendered":"https:\/\/mva.vn\/?p=16298"},"modified":"2026-07-31T02:59:48","modified_gmt":"2026-07-31T02:59:48","slug":"toan-van-thong-tu-108-2026-tt-btc-huong-dan-ke-toan-doanh-nghiep-co-phan-hoa","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/toan-van-thong-tu-108-2026-tt-btc-huong-dan-ke-toan-doanh-nghiep-co-phan-hoa\/","title":{"rendered":"To\u00e0n v\u0103n Th\u00f4ng t\u01b0 108\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a ra sao?"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

To\u00e0n v\u0103n Th\u00f4ng t\u01b0 108\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a ra sao? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n quan t\u00e2m sau khi B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 108\/2026\/TT-BTC. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7, g\u00f3p ph\u1ea7n th\u1ed1ng nh\u1ea5t ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn, ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i sang c\u00f4ng ty c\u1ed5 ph\u1ea7n di\u1ec5n ra \u0111\u00fang quy \u0111\u1ecbnh. V\u1eady Th\u00f4ng t\u01b0 108\/2026\/TT-BTC c\u00f3 nh\u1eefng n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd n\u00e0o? H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n

I. Th\u00f4ng t\u01b0 108\/2026\/TT-BTC l\u00e0 g\u00ec?<\/h2>\n
\"To\u00e0n
To\u00e0n v\u0103n Th\u00f4ng t\u01b0 108\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a ra sao?<\/figcaption><\/figure>\n

1.1. Th\u00f4ng tin chung v\u1ec1 Th\u00f4ng t\u01b0 108\/2026\/TT-BTC<\/h3>\n

Ng\u00e0y 24\/7\/2026<\/strong>, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 108\/2026\/TT-BTC<\/strong> h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/p>\n

Th\u00f4ng t\u01b0 \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m th\u1ed1ng nh\u1ea5t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n trong su\u1ed1t qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a, t\u1eeb th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p, x\u1eed l\u00fd t\u00e0i ch\u00ednh \u0111\u1ebfn khi ch\u00ednh th\u1ee9c chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/p>\n

\u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd, ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c b\u00ean li\u00ean quan d\u1ec5 d\u00e0ng ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh.<\/p>\n

1.2. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/h3>\n

Th\u00f4ng t\u01b0 108\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c ghi nh\u1eadn v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p.<\/p>\n

Th\u00f4ng t\u01b0 kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n chung c\u1ee7a doanh nghi\u1ec7p m\u00e0 ch\u1ec9 t\u1eadp trung v\u00e0o c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i t\u1eeb doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc sang c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/p>\n

1.3. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/h3>\n

Th\u00f4ng t\u01b0 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n

    \n
  • Doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a.<\/li>\n
  • C\u00e1c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/li>\n
  • C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham gia c\u00f4ng t\u00e1c c\u1ed5 ph\u1ea7n h\u00f3a.<\/li>\n
  • K\u1ebf to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n c\u00f3 li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n

    II. Nh\u1eefng n\u1ed9i dung n\u1ed5i b\u1eadt c\u1ee7a Th\u00f4ng t\u01b0 108\/2026\/TT-BTC<\/h2>\n

    2.1. H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n trong t\u1eebng giai \u0111o\u1ea1n c\u1ed5 ph\u1ea7n h\u00f3a<\/h3>\n

    M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft vi\u1ec7c ghi nh\u1eadn k\u1ebf to\u00e1n theo t\u1eebng giai \u0111o\u1ea1n c\u1ee7a qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a.<\/p>\n

    Doanh nghi\u1ec7p ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh t\u1eeb th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ed5 ph\u1ea7n h\u00f3a cho \u0111\u1ebfn khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo m\u00f4 h\u00ecnh c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/p>\n

    \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n lu\u00f4n ph\u1ea3n \u00e1nh trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 nh\u1ea5t qu\u00e1n trong su\u1ed1t qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i.<\/p>\n

    2.2. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd t\u00e0i s\u1ea3n<\/h3>\n

    Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh r\u00f5 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi:<\/p>\n

      \n
    • T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
    • H\u00e0ng t\u1ed3n kho.<\/li>\n
    • Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n.<\/li>\n
    • C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/li>\n
    • T\u00e0i s\u1ea3n d\u1edf dang.<\/li>\n
    • T\u00e0i s\u1ea3n kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u1edd thanh l\u00fd.<\/li>\n<\/ul>\n

      C\u00e1c t\u00e0i s\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo \u0111\u00fang ph\u01b0\u01a1ng \u00e1n c\u1ed5 ph\u1ea7n h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t tr\u01b0\u1edbc khi ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

      2.3. H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3<\/h3>\n

      Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u1eed l\u00fd:<\/p>\n

        \n
      • C\u00f4ng n\u1ee3 ph\u1ea3i thu.<\/li>\n
      • C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3.<\/li>\n
      • C\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i.<\/li>\n
      • C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i.<\/li>\n
      • Ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n

        K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i \u0111\u1ea7y \u0111\u1ee7 t\u1eebng kho\u1ea3n c\u00f4ng n\u1ee3 \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p v\u00e0 b\u00e0n giao sang c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/p>\n

        2.4. X\u1eed l\u00fd ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/h3>\n

        Trong qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p, nhi\u1ec1u t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf.<\/p>\n

        Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c h\u1ea1ch to\u00e1n:<\/p>\n

          \n
        • Ch\u00eanh l\u1ec7ch t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/li>\n
        • Ch\u00eanh l\u1ec7ch gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/li>\n
        • Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 v\u00e0 gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i.<\/li>\n<\/ul>\n

          Vi\u1ec7c ghi nh\u1eadn \u0111\u00fang c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/p>\n

          III. H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng<\/h2>\n

          3.1. K\u1ebf to\u00e1n chi ph\u00ed c\u1ed5 ph\u1ea7n h\u00f3a<\/h3>\n

          Th\u00f4ng t\u01b0 108\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh ph\u1ee5c v\u1ee5 qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a nh\u01b0:<\/p>\n

            \n
          • Chi ph\u00ed ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n.<\/li>\n
          • Chi ph\u00ed x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p.<\/li>\n
          • Chi ph\u00ed thu\u00ea \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n.<\/li>\n
          • Chi ph\u00ed ki\u1ec3m to\u00e1n.<\/li>\n
          • Chi ph\u00ed t\u1ed5 ch\u1ee9c \u0111\u1ea5u gi\u00e1 c\u1ed5 ph\u1ea7n.<\/li>\n
          • Chi ph\u00ed c\u00f4ng b\u1ed1 th\u00f4ng tin.<\/li>\n<\/ul>\n

            C\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo \u0111\u00fang nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

            3.2. H\u1ea1ch to\u00e1n ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/h3>\n

            Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn vi\u1ec7c ghi nh\u1eadn:<\/p>\n

              \n
            • V\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/li>\n
            • C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n
            • L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/li>\n
            • Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/li>\n
            • Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n

              Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i.<\/p>\n

              3.3. K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu t\u1eeb b\u00e1n c\u1ed5 ph\u1ea7n<\/h3>\n

              Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n b\u00e1n c\u1ed5 ph\u1ea7n l\u1ea7n \u0111\u1ea7u, k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7:<\/p>\n

                \n
              • Ti\u1ec1n thu t\u1eeb b\u00e1n c\u1ed5 ph\u1ea7n.<\/li>\n
              • C\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1eeb nh\u00e0 \u0111\u1ea7u t\u01b0.<\/li>\n
              • Chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u00e1t h\u00e0nh c\u1ed5 ph\u1ea7n.<\/li>\n
              • C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

                Th\u00f4ng t\u01b0 y\u00eau c\u1ea7u c\u00e1c kho\u1ea3n thu, chi ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n r\u00f5 r\u00e0ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/p>\n

                3.4. B\u00e0n giao s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sang c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/h3>\n

                Sau khi ho\u00e0n t\u1ea5t qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 b\u00e0n giao to\u00e0n b\u1ed9:<\/p>\n

                  \n
                • T\u00e0i s\u1ea3n.<\/li>\n
                • C\u00f4ng n\u1ee3.<\/li>\n
                • Ngu\u1ed3n v\u1ed1n.<\/li>\n
                • S\u1ed5 k\u1ebf to\u00e1n.<\/li>\n
                • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
                • H\u1ed3 s\u01a1 k\u1ebf to\u00e1n li\u00ean quan.<\/li>\n<\/ul>\n

                  C\u00f4ng ty c\u1ed5 ph\u1ea7n ti\u1ebfp nh\u1eadn s\u1ebd c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u b\u00e0n giao \u0111\u1ec3 m\u1edf s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

                  IV. Nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/h2>\n

                  4.1. Tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/h3>\n

                  Th\u00f4ng t\u01b0 nh\u1ea5n m\u1ea1nh doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o:<\/p>\n

                    \n
                  • Trung th\u1ef1c.<\/li>\n
                  • Kh\u00e1ch quan.<\/li>\n
                  • \u0110\u1ea7y \u0111\u1ee7.<\/li>\n
                  • K\u1ecbp th\u1eddi.<\/li>\n
                  • Nh\u1ea5t qu\u00e1n.<\/li>\n<\/ul>\n

                    M\u1ecdi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a \u0111\u1ec1u ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/p>\n

                    4.2. Ph\u1ed1i h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n v\u00e0 ki\u1ec3m to\u00e1n<\/h3>\n

                    Qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a th\u01b0\u1eddng c\u00f3 s\u1ef1 tham gia c\u1ee7a:<\/p>\n

                      \n
                    • \u0110\u01a1n v\u1ecb t\u01b0 v\u1ea5n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p.<\/li>\n
                    • \u0110\u01a1n v\u1ecb ki\u1ec3m to\u00e1n.<\/li>\n
                    • T\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/li>\n
                    • C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n

                      Do \u0111\u00f3, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd \u0111\u1ec3 th\u1ed1ng nh\u1ea5t s\u1ed1 li\u1ec7u v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh.<\/p>\n

                      4.3. L\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7<\/h3>\n

                      Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef:<\/p>\n

                        \n
                      • H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p.<\/li>\n
                      • H\u1ed3 s\u01a1 x\u1eed l\u00fd t\u00e0i ch\u00ednh.<\/li>\n
                      • H\u1ed3 s\u01a1 k\u1ebf to\u00e1n.<\/li>\n
                      • Ch\u1ee9ng t\u1eeb g\u1ed1c.<\/li>\n
                      • Bi\u00ean b\u1ea3n b\u00e0n giao.<\/li>\n
                      • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n

                        Vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 gi\u00fap ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m to\u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu sau n\u00e0y.<\/p>\n

                        V. \u00dd ngh\u0129a c\u1ee7a Th\u00f4ng t\u01b0 108\/2026\/TT-BTC \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/h2>\n

                        5.1. Th\u1ed1ng nh\u1ea5t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n<\/h3>\n

                        Th\u00f4ng t\u01b0 gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a, tr\u00e1nh t\u00ecnh tr\u1ea1ng \u00e1p d\u1ee5ng kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb.<\/p>\n

                        5.2. T\u0103ng t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh<\/h3>\n

                        Vi\u1ec7c quy \u0111\u1ecbnh r\u00f5 c\u00e1ch ghi nh\u1eadn t\u1eebng nghi\u1ec7p v\u1ee5 gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c tr\u1ea1ng t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 k\u1ebft qu\u1ea3 x\u1eed l\u00fd t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/p>\n

                        \u0110i\u1ec1u n\u00e0y g\u00f3p ph\u1ea7n n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 t\u1ea1o ni\u1ec1m tin cho nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n

                        5.3. H\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd<\/h3>\n

                        Khi th\u1ef1c hi\u1ec7n \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 108\/2026\/TT-BTC, doanh nghi\u1ec7p s\u1ebd gi\u1ea3m thi\u1ec3u c\u00e1c sai s\u00f3t trong h\u1ea1ch to\u00e1n, h\u1ea1n ch\u1ebf tranh ch\u1ea5p v\u00e0 c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn thanh tra, ki\u1ec3m to\u00e1n ho\u1eb7c quy\u1ebft to\u00e1n sau c\u1ed5 ph\u1ea7n h\u00f3a.<\/p>\n

                        VI. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 108\/2026\/TT-BTC?<\/h2>\n

                        6.1. R\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/h3>\n

                        Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra l\u1ea1i h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn m\u1edbi.<\/p>\n

                        6.2. \u0110\u00e0o t\u1ea1o b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n<\/h3>\n

                        K\u1ebf to\u00e1n vi\u00ean c\u1ea7n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 108\/2026\/TT-BTC nh\u1eb1m th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a.<\/p>\n

                        6.3. Ch\u1ee7 \u0111\u1ed9ng ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd<\/h3>\n

                        Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng trao \u0111\u1ed5i v\u1edbi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf, ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n \u0111\u1ec3 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c v\u01b0\u1edbng m\u1eafc.<\/p>\n

                        VII. K\u1ebft lu\u1eadn<\/h2>\n

                        Th\u00f4ng t\u01b0 108\/2026\/TT-BTC<\/strong> l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7. V\u1edbi c\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, ngu\u1ed3n v\u1ed1n, chi ph\u00ed c\u1ed5 ph\u1ea7n h\u00f3a v\u00e0 b\u00e0n giao s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, Th\u00f4ng t\u01b0 g\u00f3p ph\u1ea7n chu\u1ea9n h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, n\u00e2ng cao t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i sang c\u00f4ng ty c\u1ed5 ph\u1ea7n di\u1ec5n ra \u0111\u00fang quy \u0111\u1ecbnh. Doanh nghi\u1ec7p, k\u1ebf to\u00e1n vi\u00ean v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n c\u1ea7n nghi\u00ean c\u1ee9u k\u1ef9 n\u1ed9i dung Th\u00f4ng t\u01b0 \u0111\u1ec3 tri\u1ec3n khai hi\u1ec7u qu\u1ea3, h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/p>","protected":false},"excerpt":{"rendered":"

                        Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.To\u00e0n v\u0103n Th\u00f4ng t\u01b0 108\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a ra sao? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u..<\/p>\n","protected":false},"author":1,"featured_media":16300,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16298","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"To\u00e0n v\u0103n Th\u00f4ng t\u01b0 108\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a ra sao? 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