NEWSLETTER OCTOBER 2025
Circular 99/2025/TT-BTC of the Ministry of Finance on the accounting regime, effective from 1 January 2026 On 27 October 2025, the Minister of Finance issued Circular No. 99/2025/TT-BTC (“Circular 99”) providing guidance on the corporate accounting regime, replacing Circular No. 200/2014/TT-BTC dated 22 December 2014 of the Ministry of Finance on the corporate accounting regime and its amending and supplementing circulars; as well as Circular No. 195/2012/TT-BTC dated 15 November 2012 providing accounting guidance for project owners. This Circular applies to all enterprises operating in economic sectors in Vietnam, including parent companies, corporations, and dependent units, to ensure compliance with...





