28/10/2025
New Accounting Policies for Enterprises in Vietnam: Circular 99/2025/TT-BTC to Replace Circular 200/2014/TT-BTC
On 27/10/2025, the Ministry of Finance of Vietnam officially issued Circular 99/2025/TT-BTC ("Circular 99"), which will fully replace Circular 200/2014/TT-BTC, which shall take effect for fiscal years beginning on or after 01/01/2026.