Circular No. 99/2025/TT-BTC of the Ministry of Finance dated October 27, 2025 – Guidance on Corporate Accounting Regime
On October 27, 2025, the Ministry of Finance issued Circular No. 99/2025/TT-BTC providing guidance on the corporate accounting regime.
The Circular provides detailed instructions on accounting vouchers, accounting accounts, bookkeeping, preparation, and presentation of financial statements for enterprises. The determination of a company’s tax obligations to the State Budget shall comply with the provisions of tax law. This Circular applies to all enterprises across various sectors and economic components. Credit institutions and branches of foreign banks shall implement the accounting regime or relevant legal documents on accounting in accordance with the guidance of the State Bank of Vietnam.
The Circular takes effect from January 1, 2026, and applies to financial years beginning on or after January 1, 2026.
The Circular replaces the following regulations:
- Circular No. 200/2014/TT-BTC dated December 22, 2014, of the Ministry of Finance guiding the corporate accounting regime (except for cases specified in Clause 2 of this Article);
- Circular No. 75/2015/TT-BTC dated May 18, 2015, of the Ministry of Finance amending and supplementing Article 128 of Circular No. 200/2014/TT-BTC;
- Circular No. 53/2016/TT-BTC dated March 21, 2016, amending and supplementing certain articles of Circular No. 200/2014/TT-BTC; and
- Circular No. 195/2012/TT-BTC dated November 15, 2012, providing accounting guidance for investment project owners.
