{"id":4252,"date":"2026-04-20T15:32:42","date_gmt":"2026-04-20T08:32:42","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=4252"},"modified":"2026-04-20T15:32:42","modified_gmt":"2026-04-20T08:32:42","slug":"doanh-nghiep-thanh-lap-cuoi-2025-khong-duoc-gop-ky-ke-toan-sang-2026-theo-cong-van-66","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/doanh-nghiep-thanh-lap-cuoi-2025-khong-duoc-gop-ky-ke-toan-sang-2026-theo-cong-van-66\/","title":{"rendered":"Doanh nghi\u1ec7p th\u00e0nh l\u1eadp cu\u1ed1i 2025 kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p k\u1ef3 k\u1ebf to\u00e1n sang 2026 theo C\u00f4ng v\u0103n 66"},"content":{"rendered":"

\"DN-thanh-lap-cuoi-2025-khong-duoc-gop-ky-ke-toan-2026\"<\/p>\n

Doanh nghi\u1ec7p th\u00e0nh l\u1eadp cu\u1ed1i 2025 kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p k\u1ef3 k\u1ebf to\u00e1n sang 2026 theo C\u00f4ng v\u0103n 66<\/b><\/h2>\n

Ng\u00e0y 15-1-2026, C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u00e3 c\u00f3 C\u00f4ng v\u0103n 66\/QLKT-DN n\u0103m 2026 v\u1ec1 vi\u1ec7c g\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025.<\/span><\/p>\n

Theo \u0111\u00f3, doanh nghi\u1ec7p th\u00e0nh l\u1eadp cu\u1ed1i 2025 kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p k\u1ef3 k\u1ebf to\u00e1n sang 2026, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

– T\u1ea1i \u0110i\u1ec1u 12 Lu\u1eadt K\u1ebf to\u00e1n 2015 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 4 \u0110i\u1ec1u 2 Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt Ch\u1ee9ng kho\u00e1n, Lu\u1eadt K\u1ebf to\u00e1n, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, Lu\u1eadt Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt D\u1ef1 tr\u1eef qu\u1ed1c gia, Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh 2024) quy \u0111\u1ecbnh:<\/span><\/p>\n

K\u1ef3 k\u1ebf to\u00e1n<\/b><\/p>\n

    \n
  1. K\u1ef3 k\u1ebf to\u00e1n g\u1ed3m k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/b><\/li>\n
  2. a) K\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 1 th\u00e1ng 1 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m d\u01b0\u01a1ng l\u1ecbch. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 \u0111\u1eb7c th\u00f9 v\u1ec1 t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ch\u1ecdn k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng tr\u00f2n theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u1ea7u ng\u00e0y 1 th\u00e1ng \u0111\u1ea7u qu\u00fd n\u00e0y \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd tr\u01b0\u1edbc n\u0103m sau v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf;<\/span><\/li>\n
  3. b) K\u1ef3 k\u1ebf to\u00e1n qu\u00fd l\u00e0 3 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 1 th\u00e1ng \u0111\u1ea7u qu\u00fd \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd,<\/span><\/li>\n
  4. c) K\u1ef3 k\u1ebf to\u00e1n th\u00e1ng l\u00e0 1 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 1 \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng.<\/span><\/li>\n
  5. K\u1ef3 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/b><\/li>\n
  6. a) K\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/li>\n
  7. b) K\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c t\u00ednh t\u1eeb \u0111\u00e2u ng\u00e0y quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n<\/ol>\n

    \u2026<\/span><\/p>\n

      \n
    1. Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng c\u00f3 th\u1eddi gian kh\u00f4ng qu\u00e1 03 k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng li\u00ean ti\u1ebfp th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p c\u1ed9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m ti\u1ebfp theo ho\u1eb7c c\u1ed9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 t\u00ednh th\u00e0nh m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m; k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng ph\u1ea3i kh\u00f4ng qu\u00e1 15 th\u00e1ng.<\/b><\/li>\n<\/ol>\n

      – T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 31 <\/span>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/span><\/a> h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p quy \u0111\u1ecbnh:<\/span><\/p>\n

      \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/span><\/p>\n

        \n
      1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 1-1-2026 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 1-1-2026. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf cho c\u00e1c Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22-12-2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y), Th\u00f4ng t\u01b0 s\u1ed1 75\/2015\/TT-BTC ng\u00e0y 18-5-2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 128 Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22-12-2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, Th\u00f4ng t\u01b0 s\u1ed1 53\/2016\/TT-BTC ng\u00e0y 21-3-2016 v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22-12-2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 195\/2012\/TT-BTC ng\u00e0y 15-11-2012 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ol>\n

        …<\/span><\/p>\n

        C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, <\/span>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/span><\/a> c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 1-1-2026 v\u00e0 kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC tr\u01b0\u1edbc ng\u00e0y 1-1-2026. Do \u0111\u00f3, m\u1eb7c d\u00f9 Qu\u00fd C\u00f4ng ty th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 10\/12\/2025 nh\u01b0ng kh\u00f4ng c\u00f3 c\u01a1 s\u1edf cho vi\u1ec7c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC t\u1eeb ng\u00e0y 10-12-2025.<\/span><\/p>\n

        Vi\u1ec7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean c\u1ee7a Qu\u00fd C\u00f4ng ty c\u00f3 th\u1eddi gian kh\u00f4ng qu\u00e1 03 k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng li\u00ean ti\u1ebfp (b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 10-12-2025 \u0111\u1ebfn ng\u00e0y 31-12-2025) v\u00e0 Qu\u00fd C\u00f4ng ty kh\u00f4ng c\u1ed9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m ti\u1ebfp theo (b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 1-1-2026) \u0111\u1ec3 t\u00ednh th\u00e0nh m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m v\u1eabn ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Lu\u1eadt K\u1ebf to\u00e1n 2015.<\/span><\/p>\n\n\n\n
        Nh\u01b0 v\u1eady, c\u00e1c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp trong kho\u1ea3ng th\u1eddi gian cu\u1ed1i n\u0103m 2025 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2025 v\u1edbi n\u0103m 2026 \u0111\u1ec3 s\u1eed d\u1ee5ng th\u00f4ng t\u01b0 99\/2025.<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC t\u1eeb 1-1-2026 nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n

        Thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

        H\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n

          \n
        1. H\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m:<\/span><\/li>\n<\/ol>\n

          – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh;<\/span><\/p>\n

          – B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

          – B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7;<\/span><\/p>\n

          – B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

          Thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 99 nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n

          Thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

          – Nguy\u00ean t\u1eafc khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ebf trong k\u1ebf to\u00e1n 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 trong k\u1ebf to\u00e1n m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng kh\u00f4ng c\u00f2n tho\u1ea3 m\u00e3n c\u00e1c y\u1ebfu t\u1ed1 n\u00eau t\u1ea1i kho\u1ea3n 2, 3, 4 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n v\u00e0 vi\u1ec7c thay \u0111\u1ed5i n\u00e0y 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

          – Nguy\u00ean t\u1eafc l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/span><\/p>\n

          + T\u1ea1i k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean k\u1ec3 t\u1eeb khi thay \u0111\u1ed5i, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n m\u1edbi theo t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh (l\u00e0 trung b\u00ecnh c\u1ed9ng gi\u1eefa t\u1ef7 gi\u00e1 mua chuy\u1ec3n kho\u1ea3n v\u00e0 t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n) c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch (l\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i m\u00e0 doanh nghi\u1ec7p c\u00f3 t\u1ea7n su\u1ea5t ho\u1eb7c gi\u00e1 tr\u1ecb giao d\u1ecbch nhi\u1ec1u h\u01a1n so v\u1edbi b\u00ean kh\u00e1c) t\u1ea1i ng\u00e0y thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n.<\/span><\/p>\n

          + \u0110\u1ed1i v\u1edbi th\u00f4ng tin so s\u00e1nh (c\u1ed9t k\u1ef3 tr\u01b0\u1edbc) tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch c\u1ee7a k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi k\u1ef3 thay \u0111\u1ed5i.<\/span><\/p>\n

          + Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00fd do thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n v\u00e0 khi c\u00f3 nh\u1eefng \u1ea3nh h\u01b0\u1edfng \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh do vi\u1ec7c thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n.<\/span><\/p>\n

          Ngu\u1ed3n: Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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