Circular No. 99/2025/TT-BTC: Guidance on the Corporate Accounting Regime

(replacing Circular 200/2014/TT-BTC) On 27 October 2025, the Ministry of Finance issued Circular 99/2025/TT-BTC (“Circular 99”) on the corporate accounting regime, replacing Circular 200/2014/TT-BTC (“Circular 200”) dated 22 December 2014.Circular 99 will take effect from 1 January 2026, and applies to financial years starting on or after 1 January 2026. Russell Bedford KTC has summarized […]