{"id":25367,"date":"2016-09-17T01:17:38","date_gmt":"2016-09-17T01:17:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25367"},"modified":"2016-09-17T01:21:03","modified_gmt":"2016-09-17T01:21:03","slug":"dang-ky-sua-doi-che-do-ke-toan-theo-thong-tu-1332016tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25367","title":{"rendered":"\u0110\u0103ng k\u00fd s\u1eeda \u0111\u1ed5i Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1332016tt-btc\/\">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.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span><br \/>\n<span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"> \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 <strong>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. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n<div id=\"attachment_25360\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/09\/ketoan-centax2.png\"><img aria-describedby=\"caption-attachment-25360\" decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-25360\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/09\/ketoan-centax2-300x183.png\" alt=\"Th\u00f4ng t\u01b0 133\/2016\/TT-BTC K\u1ebf to\u00e1n Thu\u1ebf Centax\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/09\/ketoan-centax2-300x183.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/09\/ketoan-centax2.png 480w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-25360\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<br \/>K\u1ebf to\u00e1n Thu\u1ebf Centax<\/p><\/div>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u0103ng k\u00fd s\u1eeda \u0111\u1ed5i Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p \u00a0v\u1eeba v\u00e0 nh\u1ecf \u0111\u01b0\u1ee3c ph\u00e9p s\u1eeda \u0111\u1ed5i Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n n\u1ebfu c\u00f3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Vi\u1ec7c s\u1eeda \u0111\u1ed5i \u0111\u00f3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng t\u01b0 133\/2016\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">1. \u0110\u0103ng k\u00fd s\u1eeda \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u1ea5p 2 ho\u1eb7c s\u1eeda \u0111\u1ed5i t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u1ea5p 2 v\u1ec1 t\u00ean, k\u00fd hi\u1ec7u, n\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u1eb7c th\u00f9 ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"font-family: helvetica, arial, sans-serif;\">b) Doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1edf th\u00eam c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 3 \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh t\u00e0i kho\u1ea3n c\u1ea5p 2, t\u00e0i kho\u1ea3n c\u1ea5p 3 t\u1ea1i danh m\u1ee5c H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y nh\u1eb1m ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p m\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn<\/span>.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">2. \u0110\u0103ng k\u00fd s\u1eeda \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">a) Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u0103n c\u1ee9 bi\u1ec3u m\u1eabu v\u00e0 n\u1ed9i dung c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Ph\u1ee5 l\u1ee5c 2 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau (c\u00f3 s\u1eb5n) c\u1ee7a h\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung m\u1edbi ho\u1eb7c s\u1eeda \u0111\u1ed5i bi\u1ec3u m\u1eabu, t\u00ean v\u00e0 n\u1ed9i dung c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">3. \u0110\u0103ng k\u00fd s\u1eeda \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">a) C\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec1u thu\u1ed9c lo\u1ea1i h\u01b0\u1edbng d\u1eabn (kh\u00f4ng b\u1eaft bu\u1ed9c), doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o cung c\u1ea5p nh\u1eefng th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">b) T\u1ea5t c\u1ea3 c\u00e1c bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n (k\u1ec3 c\u1ea3 c\u00e1c lo\u1ea1i S\u1ed5 C\u00e1i, s\u1ed5 Nh\u1eadt k\u00fd) \u0111\u1ec1u thu\u1ed9c lo\u1ea1i h\u01b0\u1edbng d\u1eabn (kh\u00f4ng b\u1eaft bu\u1ed9c). Doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt K\u1ebf to\u00e1n. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu s\u1ed5, th\u1ebb k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o tr\u00ecnh b\u00e0y th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, r\u00f5 r\u00e0ng, d\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/ke-toan-voi-cac-don-vi-truc-thuoc-theo-thong-tu-1332016tt-btc\/\">K\u1ebf to\u00e1n v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1332016tt-btc\/\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/doi-tuong-ap-dung-thong-tu-1332016tt-btc\/\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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":[3302,3303,3304,3301],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25367"}],"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=25367"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25367\/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=25367"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}