Implementing Circular No. 99/2025/TT-BTC dated October 27, 2025 of the Ministry of Finance on guidance on enterprise accounting regime

On October 27, 2025, the Minister of Finance issued Circular No. 99/2025/TT-BTC guiding the Enterprise Accounting Regime. The issuance of the new Circular is part of the roadmap to perfect the legal framework on accounting, in line with the direction of reform, standardization and enhancement of transparency in corporate financial management. According to the Ministry of Finance, Circular No. 99/2025/TT-BTC was issued to replace all previous documents regulating the enterprise accounting regime, including: Circular No. 200/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance guiding the enterprise accounting regime, Circular No. 75/2015/TT-BTC dated May 18, 2015 of the Ministry of Finance on amending and supplementing Article 128 of Circular No. 200/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance, Circular No. 53/2016/TT-BTC dated March 21, 2016 on amending and supplementing a number of Articles of Circular No. 200/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance and Circular No. 200/2014/TT-BTC dated November 15, 2012 provides accounting guidance applicable to investment units. According to the Circular, the Ministry of Finance provides specific guidance on accounting documents, accounting systems, accounting bookkeeping methods, preparation and presentation of financial statements of enterprises. Determination of tax obligations to the State Budget will be carried out in accordance with current tax laws.

Photo (Internet source)

The Circular applies to all enterprises in all fields and economic sectors. Particularly for credit institutions and foreign bank branches, the implementation of the accounting regime is regulated according to the regulations and instructions of the State Bank of Vietnam.
The issuance of Circular No. 99/2025/TT-BTC is considered an important step forward in standardizing the Vietnamese accounting system, enhancing transparency and auditability, and minimizing errors in financial reporting. In addition, the Circular also creates favorable conditions for businesses to apply digital technology in accounting work.
Circular No. 99/2025/TT-BTC takes effect from January 1, 2026 and applies to fiscal years starting on or after January 1, 2026.

Source: https://sotaichinh.camau.gov.vn/tin-tuc-hoat-dong/trien-khai-thong-tu-so-99-2025-tt-btc-ngay-27-10-2025-cua-bo-tai-chinh-ve-huong-dan-che-do-ke-to-291789