The New Circular 99
Updates on Vietnam Accounting Regulations
On 27 October 2025, the Ministry of Finance issued Circular No. 99/2025/TT-BTC providing guidance on Vietnamese Accounting System for enterprises (“Circular 99”). Circular 99 replaces Circular No. 200/2014/TT- BTC dated 22 December 2014 guiding Vietnamese Accounting System for Enterprises (“Circular 200”).
Circular 99 provides guidance on accounting related matters for all enterprises in all lines of business. Circular 99 is effective from 1 January 2026 and applicable for annual accounting periods beginning on or after 1 January 2026.
