{"id":25336,"date":"2016-09-17T00:30:09","date_gmt":"2016-09-17T00:30:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25336"},"modified":"2016-09-17T00:42:06","modified_gmt":"2016-09-17T00:42:06","slug":"don-vi-tien-te-trong-ke-toan-theo-thong-tu-1332016tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25336","title":{"rendered":"\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC
K\u1ebf to\u00e1n Thu\u1ebf Centax<\/p><\/div>\n

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0<\/span>Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n.\u00a0<\/span>K\u1ebf to\u00e1n thu\u1ebf Centax <\/a>xin g\u1eedi t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC\u00a0<\/span><\/h2>\n

1. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n\u00a0theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC\u00a0<\/strong><\/span><\/h2>\n

\u201c\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n\u201d l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam (k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 \u201c\u0111\u201d; k\u00fd hi\u1ec7u qu\u1ed1c t\u1ebf l\u00e0 \u201cVND\u201d) \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu thu, chi b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec \u0111\u01b0\u1ee3c ch\u1ecdn m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

2.\u00a0L\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n\u00a0theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC\u00a0<\/strong><\/span><\/h2>\n

2.1 Doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 thu, chi ch\u1ee7 y\u1ebfu b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, \u0111\u1ec3 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh \u0111\u00f3 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt. Khi l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

2.2 \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7:<\/span><\/p>\n

a) \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu trong c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb, c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn gi\u00e1 b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, th\u00f4ng th\u01b0\u1eddng ch\u00ednh l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 ni\u00eam y\u1ebft gi\u00e1 b\u00e1n v\u00e0 \u0111\u01b0\u1ee3c thanh to\u00e1n;<\/span><\/p>\n

b) \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu trong vi\u1ec7c mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn chi ph\u00ed nh\u00e2n c\u00f4ng, nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c, th\u00f4ng th\u01b0\u1eddng ch\u00ednh l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho c\u00e1c chi ph\u00ed \u0111\u00f3.<\/span><\/p>\n

2.3 C\u00e1c y\u1ebfu t\u1ed1 sau \u0111\u00e2y c\u0169ng \u0111\u01b0\u1ee3c xem x\u00e9t v\u00e0 cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb:<\/span><\/p>\n

a) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng \u0111\u1ec3 huy \u0111\u1ed9ng c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh (nh\u01b0 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu);<\/span><\/p>\n

b) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u01b0\u1eddng xuy\u00ean thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u01b0\u1ee3c t\u00edch tr\u1eef l\u1ea1i.<\/span><\/p>\n

2.4 \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n, \u0111i\u1ec1u ki\u1ec7n li\u00ean\u00a0quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb. Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n th\u00ec \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i tr\u1eeb khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu trong c\u00e1c giao d\u1ecbch,s\u1ef1 ki\u1ec7n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u00f3.<\/span><\/p>\n

3. Chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0110\u1ed3ng Vi\u1ec7t Nam\u00a0theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC\u00a0<\/strong><\/span><\/h2>\n

3.1 Doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ed3ng ti\u1ec1n kh\u00e1c v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n th\u00ec B\u00e1o c\u00e1o t\u00e0i ch\u00ednh mang t\u00ednh ph\u00e1p l\u00fd \u0111\u1ec3 c\u00f4ng b\u1ed1 ra c\u00f4ng ch\u00fang v\u00e0 n\u1ed9p cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i Vi\u1ec7t Nam l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f4ng b\u1ed1 ra c\u00f4ng ch\u00fang ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/p>\n

3.2 Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0110\u1ed3ng Vi\u1ec7t Nam \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 78 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3.3 Khi chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0110\u1ed3ng Vi\u1ec7t Nam, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eefng \u1ea3nh h\u01b0\u1edfng (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh do vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

4.\u00a0Thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n\u00a0theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC\u00a0<\/strong><\/span><\/h2>\n

Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn v\u1ec1 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 kinh doanh d\u1eabn \u0111\u1ebfn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch kinh t\u1ebf kh\u00f4ng c\u00f2n tho\u1ea3 m\u00e3n c\u00e1c ti\u00eau chu\u1ea9n t\u1ea1i kho\u1ea3n 2, 3 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n. Vi\u1ec7c thay \u0111\u1ed5i t\u1eeb m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi s\u1ed5 k\u1ebf to\u00e1n n\u00e0y sang m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi s\u1ed5 k\u1ebf to\u00e1n kh\u00e1c ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi.<\/span><\/p>\n

Doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 sau 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7.<\/span><\/p>\n

Tr\u00ean\u00a0\u0111\u00e2y l\u00e0 nh\u1eefng quy\u00a0\u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong> v\u1ec1\u00a0\u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/p>\n

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/p>\n

\u0110i\u1ec3m m\u1edbi c\u1ee7a th\u00f4ng t\u01b0 133\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 48\/2006\/TT- BTC<\/a><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":25360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3296,3297],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25336"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=25336"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25336\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25360"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25336"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}