Legislation

Introduction to Circular No. 99/2025/TT-BTC

On September 30, 2025, the Ministry of Finance issued Circular No. 99/2025/TT-BTC, providing guidance on the corporate accounting regime, replacing Circular No. 200/2014/TT-BTC. Circular 99 marks a significant milestone in the modernization of Vietnam’s accounting system, aligning more closely with International ...