{"id":16471,"date":"2026-08-08T06:19:28","date_gmt":"2026-08-08T06:19:28","guid":{"rendered":"https:\/\/mva.vn\/?p=16471"},"modified":"2026-08-08T06:19:28","modified_gmt":"2026-08-08T06:19:28","slug":"xac-dinh-ty-gia-giao-dich-thuc-te-theo-thong-tu-99-2025","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/xac-dinh-ty-gia-giao-dich-thuc-te-theo-thong-tu-99-2025\/","title":{"rendered":"X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"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>

X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 n\u1ed9i dung k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026, trong \u0111\u00f3 c\u00f3 nhi\u1ec1u n\u1ed9i dung li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 khi ghi nh\u1eadn doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf gi\u00fap doanh nghi\u1ec7p ghi nh\u1eadn \u0111\u00fang gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 h\u1ea1n ch\u1ebf sai l\u1ec7ch khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/em><\/p>\n

I. T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 g\u00ec?<\/b><\/h2>\n
\"X\u00e1c
X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/figcaption><\/figure>\n

1.1. Kh\u00e1i ni\u1ec7m t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/b><\/h3>\n

T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 quy \u0111\u1ed5i c\u00e1c giao d\u1ecbch ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0111\u1ed3ng Vi\u1ec7t Nam khi doanh nghi\u1ec7p ghi nh\u1eadn k\u1ebf to\u00e1n.<\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o <\/span>b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng giao d\u1ecbch<\/b> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ph\u00f9 h\u1ee3p.<\/span><\/p>\n

Do \u0111\u00f3, kh\u00f4ng ph\u1ea3i m\u1ecdi giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec1u s\u1eed d\u1ee5ng m\u1ed9t lo\u1ea1i t\u1ef7 gi\u00e1 duy nh\u1ea5t.<\/span><\/p>\n

1.2. Khi n\u00e0o doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1?<\/b><\/h3>\n

Doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi ph\u00e1t sinh:<\/span><\/p>\n

    \n
  • Doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n
  • Chi ph\u00ed b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n
  • Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n
  • Mua t\u00e0i s\u1ea3n b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n
  • C\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n
  • Giao d\u1ecbch vay, cho vay b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n
  • Giao d\u1ecbch g\u00f3p v\u1ed1n, nh\u1eadn v\u1ed1n b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<\/ul>\n

    K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn giao d\u1ecbch \u0111\u1ec3 l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 ph\u00f9 h\u1ee3p.<\/span><\/p>\n

    II. X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi ghi nh\u1eadn doanh thu<\/b><\/h2>\n

    2.1. Doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/h3>\n

    \u0110\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i quy \u0111\u1ed5i gi\u00e1 tr\u1ecb giao d\u1ecbch sang \u0111\u1ed3ng Vi\u1ec7t Nam \u0111\u1ec3 ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

    T\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n ph\u1ea3i thu.<\/span><\/p>\n

    \u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd khi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

    2.2. Doanh thu nh\u1eadn tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/h3>\n

    Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ph\u00f9 h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc.<\/span><\/p>\n

    Khi doanh nghi\u1ec7p ghi nh\u1eadn doanh thu \u1edf th\u1eddi \u0111i\u1ec3m sau \u0111\u00f3, c\u1ea7n c\u0103n c\u1ee9 quy \u0111\u1ecbnh k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng cho kho\u1ea3n doanh thu t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

    Kh\u00f4ng n\u00ean l\u1ea5y t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n ho\u1eb7c t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3 \u0111\u1ec3 \u00e1p d\u1ee5ng m\u00e1y m\u00f3c cho to\u00e0n b\u1ed9 doanh thu.<\/span><\/p>\n

    2.3. Kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/h3>\n

    Khi ph\u00e1t sinh kho\u1ea3n ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn kho\u1ea3n ph\u1ea3i thu theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/p>\n

    Sau \u0111\u00f3, khi kh\u00e1ch h\u00e0ng thanh to\u00e1n, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 gi\u1eefa th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn kho\u1ea3n ph\u1ea3i thu v\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n.<\/span><\/p>\n

    Ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/span><\/p>\n

    III. X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 khi ph\u00e1t sinh chi ph\u00ed v\u00e0 mua h\u00e0ng<\/b><\/h2>\n

    3.1. Mua h\u00e0ng h\u00f3a b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/h3>\n

    Khi doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a b\u1eb1ng ngo\u1ea1i t\u1ec7, gi\u00e1 tr\u1ecb h\u00e0ng mua ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i sang \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn giao d\u1ecbch.<\/span><\/p>\n

    V\u00ed d\u1ee5, doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u m\u1ed9t l\u00f4 nguy\u00ean v\u1eadt li\u1ec7u tr\u1ecb gi\u00e1 <\/span>50.000 USD<\/b>.<\/span><\/p>\n

    K\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 t\u1ef1 l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n th\u00e1ng \u0111\u1ec3 ghi nh\u1eadn n\u1ebfu t\u1ef7 gi\u00e1 \u0111\u00f3 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho giao d\u1ecbch.<\/span><\/p>\n

    C\u1ea7n x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n

    3.2. Chi ph\u00ed d\u1ecbch v\u1ee5 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/h3>\n

    \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 mua t\u1eeb nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, k\u1ebf to\u00e1n c\u0169ng ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed.<\/span><\/p>\n

    V\u00ed d\u1ee5 doanh nghi\u1ec7p thu\u00ea d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n c\u1ee7a m\u1ed9t c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i v\u1edbi gi\u00e1 10.000 USD.<\/span><\/p>\n

    Khi ghi nh\u1eadn chi ph\u00ed, k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i 10.000 USD sang VND theo t\u1ef7 gi\u00e1 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi \u0111i\u1ec3m v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n c\u1ee7a giao d\u1ecbch.<\/span><\/p>\n

    3.3. Kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/b><\/h3>\n

    Kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/p>\n

    Khi thanh to\u00e1n c\u00f4ng n\u1ee3, n\u1ebfu t\u1ef7 gi\u00e1 thay \u0111\u1ed5i th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh <\/span>l\u00e3i ho\u1eb7c l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/b>.<\/span><\/p>\n

    IV. X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 \u0111\u1ed1i v\u1edbi giao d\u1ecbch thu, chi ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/h2>\n

    4.1. Thu ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/h3>\n

    Khi doanh nghi\u1ec7p thu ti\u1ec1n t\u1eeb kh\u00e1ch h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n \u0111\u1ec3 ghi nh\u1eadn.<\/span><\/p>\n

    N\u1ebfu kho\u1ea3n ph\u1ea3i thu tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo m\u1ed9t t\u1ef7 gi\u00e1 kh\u00e1c, ch\u00eanh l\u1ec7ch gi\u1eefa hai th\u1eddi \u0111i\u1ec3m c\u00f3 th\u1ec3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/span><\/p>\n

    4.2. Chi ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/h3>\n

    \u0110\u1ed1i v\u1edbi kho\u1ea3n chi b\u1eb1ng ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u0111\u1ed3ng Vi\u1ec7t Nam t\u01b0\u01a1ng \u1ee9ng theo t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u kho\u1ea3n ngo\u1ea1i t\u1ec7 c\u00f9ng lo\u1ea1i \u0111\u01b0\u1ee3c theo d\u00f5i trong k\u1ef3, k\u1ebf to\u00e1n c\u1ea7n \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 theo ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    4.3. Kh\u00f4ng nh\u1ea7m t\u1ef7 gi\u00e1 giao d\u1ecbch v\u1edbi t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3<\/b><\/h3>\n

    T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn giao d\u1ecbch ph\u00e1t sinh.<\/span><\/p>\n

    Trong khi \u0111\u00f3, t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

    Hai lo\u1ea1i t\u1ef7 gi\u00e1 ph\u1ee5c v\u1ee5 nh\u1eefng m\u1ee5c \u0111\u00edch kh\u00e1c nhau.<\/span><\/p>\n

    V. X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/b><\/h2>\n

    5.1. Kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/b><\/h3>\n

    C\u00e1c kho\u1ea3n m\u1ee5c th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/span><\/p>\n

      \n
    • Ti\u1ec1n m\u1eb7t b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n
    • Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n
    • C\u00e1c kho\u1ea3n ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n
    • C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n
    • Kho\u1ea3n vay b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<\/ul>\n

      Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

      5.2. Ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/b><\/h3>\n

      Khi t\u1ef7 gi\u00e1 thay \u0111\u1ed5i, gi\u00e1 tr\u1ecb quy \u0111\u1ed5i c\u1ee7a kho\u1ea3n ti\u1ec1n ho\u1eb7c c\u00f4ng n\u1ee3 b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u0169ng thay \u0111\u1ed5i.<\/span><\/p>\n

      V\u00ed d\u1ee5 doanh nghi\u1ec7p c\u00f3 kho\u1ea3n ph\u1ea3i thu 100.000 USD.<\/span><\/p>\n

      T\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn, t\u1ef7 gi\u00e1 l\u00e0 25.500 VND\/USD.<\/span><\/p>\n

      Gi\u00e1 tr\u1ecb kho\u1ea3n ph\u1ea3i thu l\u00e0:<\/span><\/p>\n

      100.000 \u00d7 25.500 = 2.550.000.000 \u0111\u1ed3ng<\/b><\/p>\n

      Cu\u1ed1i k\u1ef3, n\u1ebfu t\u1ef7 gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u00e0 26.000 VND\/USD, gi\u00e1 tr\u1ecb quy \u0111\u1ed5i t\u0103ng l\u00ean:<\/span><\/p>\n

      100.000 \u00d7 26.000 = 2.600.000.000 \u0111\u1ed3ng<\/b><\/p>\n

      Doanh nghi\u1ec7p ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 50 tri\u1ec7u \u0111\u1ed3ng. K\u1ebf to\u00e1n ph\u1ea3i x\u1eed l\u00fd kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

      VI. V\u00ed d\u1ee5 t\u1ed5ng h\u1ee3p x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/b><\/h2>\n

      6.1. T\u00ecnh hu\u1ed1ng<\/b><\/h3>\n

      C\u00f4ng ty A t\u1ea1i Vi\u1ec7t Nam mua h\u00e0ng h\u00f3a c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i v\u1edbi gi\u00e1 30.000 USD.<\/span><\/p>\n

      Doanh nghi\u1ec7p thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

      T\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn giao d\u1ecbch, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh.<\/span><\/p>\n

      Gi\u1ea3 s\u1eed t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0 <\/span>25.500 VND\/USD<\/b>.<\/span><\/p>\n

      Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a quy \u0111\u1ed5i:<\/span><\/p>\n

      30.000 \u00d7 25.500 = 765.000.000 \u0111\u1ed3ng<\/b><\/p>\n

      K\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a theo s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i n\u00e0y.<\/span><\/p>\n

      6.2. Khi thanh to\u00e1n c\u00f4ng n\u1ee3<\/b><\/h3>\n

      Gi\u1ea3 s\u1eed \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n, t\u1ef7 gi\u00e1 l\u00e0 <\/span>25.800 VND\/USD<\/b>.<\/span><\/p>\n

      Gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf:<\/span><\/p>\n

      30.000 \u00d7 25.800 = 774.000.000 \u0111\u1ed3ng<\/b><\/p>\n

      So v\u1edbi gi\u00e1 tr\u1ecb kho\u1ea3n ph\u1ea3i tr\u1ea3 ban \u0111\u1ea7u l\u00e0 765 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p ph\u00e1t sinh ch\u00eanh l\u1ec7ch:<\/span><\/p>\n

      774.000.000 – 765.000.000 = 9.000.000 \u0111\u1ed3ng<\/b><\/p>\n

      Kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n x\u1eed l\u00fd theo quy \u0111\u1ecbnh v\u1ec1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/span><\/p>\n

      VII. L\u01b0u \u00fd khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><\/h2>\n

      7.1. X\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t<\/b><\/h3>\n

      Doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ph\u00f9 h\u1ee3p v\u00e0 \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n.<\/span><\/p>\n

      K\u1ebf to\u00e1n kh\u00f4ng n\u00ean thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00f9y t\u1eebng giao d\u1ecbch nh\u1eb1m l\u00e0m thay \u0111\u1ed5i k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

      7.2. Ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf<\/b><\/h3>\n

      \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

      T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b> ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n.<\/span><\/p>\n

      Trong khi \u0111\u00f3, t\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

      Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/span><\/p>\n

      7.3. Ki\u1ec3m tra ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/b><\/h3>\n

      Do Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u00e1p d\u1ee5ng cho ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t l\u1ea1i ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/span><\/p>\n

      \u0110\u1eb7c bi\u1ec7t c\u1ea7n ki\u1ec3m tra:<\/span><\/p>\n

        \n
      • Danh m\u1ee5c t\u1ef7 gi\u00e1.<\/span><\/li>\n
      • T\u1ef7 gi\u00e1 ghi nh\u1eadn doanh thu.<\/span><\/li>\n
      • T\u1ef7 gi\u00e1 ghi nh\u1eadn chi ph\u00ed.<\/span><\/li>\n
      • T\u1ef7 gi\u00e1 thu ti\u1ec1n, chi ti\u1ec1n.<\/span><\/li>\n
      • T\u1ef7 gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3.<\/span><\/li>\n
      • C\u00e1ch h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/span><\/li>\n<\/ul>\n

        VIII. K\u1ebft lu\u1eadn<\/b><\/h2>\n

        X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p ghi nh\u1eadn ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7. K\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t t\u1eebng giao d\u1ecbch, th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ph\u00f9 h\u1ee3p.<\/span><\/p>\n

        \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 <\/span>t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, <\/span>t\u1ef7 gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3 v\u00e0 <\/span>t\u1ef7 gi\u00e1 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf sai l\u1ec7ch trong doanh thu, chi ph\u00ed, c\u00f4ng n\u1ee3 v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

         ","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. 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