KTC Webinar – Update on key changes to the corporate accounting regime from 2026

On 27 October 2025, the Ministry of Finance issued Circular 99/2025/TT-BTC providing guidance on the Corporate Accounting Regime, introducing a number of strategic changes that enhance autonomy, strengthen governance capacity, and align more closely with international accounting standards. This Circular takes effect from 1 January 2026, replacing Circular 200/2014/TT-BTC, and applies to enterprises across all […]
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 […]
Overview of Resolution 222/225/QH15
(On the Development of International Financial Centers in Ho Chi Minh City and Da Nang) 1. General information 2. Development Objectives 3. Scope and Applicable Entities 4. Outstanding mechanisms and policies Area Key Provisions Applicable Law – Vietnamese laws apply unless otherwise specified in this Resolution. – For transactions involving foreign parties, the application of […]
KTC TAX TALK – Key notes for corporate Income Tax finalization 2025
Russell Bedford KTC is pleased to organize an online Tax Talk to provide updates on the latest changes in Corporate Income Tax (CIT) regulations, with the participation and insights from experts in the fields of Taxation and Accounting. Starting from 1 October 2025, the Law on Corporate Income Tax 2025 officially takes effect, marking a […]
Increasing Tax Audit & Inspection activities substantial transfer pricing risks

Russell Bedford KTC would like to provide you with an important update on the current tax audit and inspection landscape, particularly for enterprises with related party transactions both within and outside Vietnam. Increased Tax Audits/Inspections Recently, tax authorities nationwide have been comprehensively and decisively intensifying their audit and inspection activities. These inspections not only review […]
Mitigating risks for Small and Medium-sized enterprises “SMEs”

In today’s turbulent global economy, navigating business risks is crucial. While large corporations often have ample resources, Small and Medium-sized enterprises (SMEs) are particularly vulnerable to challenges. This article explores the unique risks SMEs face and outlines essential strategies for building resilience, from securing cash flow and clarifying internal roles to fortifying supply chains and […]
Russell Bedford KTC continues to be recognised as an ACCA Approved Employer for both Professional Development and Trainee Development

Following a thorough review and assessment, the Association of Chartered Certified Accountants (ACCA) has once again recognised KTC as an Approved Employer in both Professional Development and Trainee Development. This year also marks the 10th consecutive year that KTC has proudly maintained this prestigious status, reaffirming our commitment to building a professional working environment that […]
Key VAT Updates Businesses Should Note in 2025

Dear Valued Businesses, Effective from 1 July 2025, the Value-Added Tax (VAT) Law 2024, Decree No. 181/2025/ND-CP, and Circular No. 69/2025/TT-BTC will come into force, introducing significant changes in VAT administration. Below is a summary of the key points businesses should note to ensure compliance with regulations and optimize their VAT obligations: 1. VAT Taxpayers […]
Corporate Income Tax Law (2025)
The National Assembly has officially passed the Corporate Income Tax Law No. 67/2025/QH15 on 14 June 2025, which will take effect from 1 October 2025, and apply to corporate income tax periods from 2025 onward. Businesses should take note of several key issues when implementing the new Corporate Income Tax Law 2025. 1. Foreign enterprises […]
KTC TAX TALK – Updates on new TAX Regulations

1 July 2025 marks an official milestone in the adjustment of administrative boundaries, accompanied by changes in the organizational structure of the tax authorities and the implementation of a series of new tax policies and regulations. To help businesses promptly stay informed of these important updates, this Tax Talk will provide a comprehensive summary of the latest changes, analyze their practical impacts on […]