Ng\u00e0y 01\/11\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 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. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 Hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2019.
\n\tTheo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 99\/2018\/TT-BTC \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m: c\u01a1 quan nh\u00e0 n\u01b0\u1edbc; \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp; t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u00e0nh l\u1eadp; c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc ngo\u00e0i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc c\u1ea5p v\u1ed1n \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng theo m\u1ee5c ti\u00eau ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i c\u1ee5 th\u1ec3.
\n\tV\u1ec1 k\u1ef3 l\u1eadp b\u00e1o c\u00e1o, Th\u00f4ng t\u01b0 n\u00e0y n\u00eau r\u00f5: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean \u0111\u01b0\u1ee3c l\u1eadp theo k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh theo k\u1ef3 h\u1ea1n l\u1eadp kh\u00e1c th\u00ec ngo\u00e0i b\u00e1o c\u00e1o theo k\u1ef3 h\u1ea1n n\u0103m, \u0111\u01a1n v\u1ecb c\u00f2n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p theo k\u1ef3 h\u1ea1n \u0111\u00f3. B\u00e1o c\u00e1o b\u1ed5 sung th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp theo k\u1ef3 h\u1ea1n k\u1ebf to\u00e1n c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p.
\nB\u00ean c\u1ea1nh \u0111\u00f3, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c l\u1eadp sau khi k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m (v\u00e0o th\u1eddi \u0111i\u1ec3m 31\/12 h\u00e0ng n\u0103m). B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7, bao g\u1ed3m th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a t\u1ea5t c\u1ea3 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c theo quy \u0111\u1ecbnh; trong \u0111\u00f3 c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, t\u00e0i s\u1ea3n thu\u1ea7n, doanh thu, chi ph\u00ed v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u00e1c bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o t\u01b0\u01a1ng \u1ee9ng gi\u1ed1ng nh\u01b0 l\u00e0 c\u00e1c b\u00e1o c\u00e1o c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u1ed9c l\u1eadp.
\nC\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p s\u1ebd g\u00f3p ph\u1ea7n cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng xem x\u00e9t, \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, kh\u1ea3 n\u0103ng t\u1ea1o ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean trong k\u1ef3 k\u1ebf to\u00e1n, l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh \u0111\u1ea7u t\u01b0 v\u00e0 quy\u1ebft \u0111\u1ecbnh kh\u00e1c c\u1ee7a c\u00e1c c\u1ea5p l\u00e3nh \u0111\u1ea1o v\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan, \u0111\u1ed3ng th\u1eddi n\u00e2ng cao tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 01\/11\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 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. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 Hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2019. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 99\/2018\/TT-BTC \u00e1p d\u1ee5ng cho […]<\/p>\n","protected":false},"author":6,"featured_media":6571,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6570","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/6570","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=6570"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/6570\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/6571"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=6570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=6570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=6570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}