[OFFICIAL] CIRCULAR 99/2025/TT-BTC REPLACES CIRCULAR 200/2014/TT-BTC ON ENTERPRISE ACCOUNTING REGIME.

On October 27, 2025, the Minister of Finance issued Circular 99/2025/TT-BTC guiding the Enterprise Accounting Regime. Circular 99/2025/TT-BTC provides guidance on accounting documents, accounting accounts, accounting bookkeeping, preparation and presentation of Enterprise Financial Statements. The determination of an enterprise's tax obligations to the State Budget is carried out in accordance with the provisions of the law on tax.

Some notable points in Circular 99/2025/TT-BTC

• Scope and subjects of application
• Internal control and administration work
• Currency in accounting
• Accounting organization at affiliated units
• Accounting documents and books
• Accounting accounts
• Some other regulations
• Financial reports

See details of the highlights in Circular 99/2025/TT-BTC guiding the Enterprise Accounting Regime: https://amis.misa.vn/251383/thong-tu-99-2025-tt-btc-thay-the-thong-tu-200-2014-tt-btc/

Source: https://www.misa.vn/154591/chinh-thuc-thong-tu-99-2025-tt-btc-thay-the-thong-tu-200-2014-tt-btc-ve-che-do-ke-toan-doanh-nghiep/