Legal resources

Circular No. 86/2026/TT-BTC – Regulations on Tax Administration for Exported and Imported Goods. Document No.:86/2026/TT-BTC Document Type:CircularIssuing Authority:Ministry of Finance Signed by:Nguyễn Đức ChiDate of Issuance:30 June 2026 Effective Date:1 July 2026Date of Publication in the Official Gazette:26 July 2026...

Circular No. 58/2026/TT-BTC provides guidance on the accounting regime for microenterprises. It applies to financial years beginning on or after 1 July 2026 and replaces Circular No. 132/2018/TT-BTC. Document No.:58/2026/TT-BTC Document Type:CircularIssuing Authority:Ministry of Finance Signed by:Tạ Anh TuấnDate of...

Circular No. 91/2026/TT-BTC provides detailed regulations on electronic invoices and electronic documents. It officially takes effect on 1 July 2026 and replaces Circular No. 32/2025/TT-BTC. Document No.:91/2026/TT-BTC Document Type:CircularIssuing Authority:Ministry of Finance Signed by:Cao Anh TuấnDate of Issuance:30 June...

Circular No. 20/2026/TT-BTC, issued by the Ministry of Finance on 12 March 2026, provides detailed guidance on the implementation of the Law on Corporate Income Tax and Decree No. 320/2025/ND-CP. The Circular takes effect from the date of signing, 12 March 2026, and applies from the 2025 tax period. Document...

Circular No. 99/2025/TT-BTC Providing Guidance on the Corporate Accounting Regime.Date of issuance: 27 October 2025.Effective date: 1 January 2026 (applicable to financial years beginning on or after 1 January 2026).This Circular fully replaces Circular No. 200/2014/TT-BTC, together with the relevant amending and supplementing circulars, including Circular No....

Circular No. 87/2026/TT-BTC, issued by the Ministry of Finance on June 30, 2026 and effective from July 1, 2026, provides detailed guidance on the implementation of the Law on Personal Income Tax and Decree No. 253/2026/ND-CP, and replaces Circular No. 111/2013/TT-BTC.   Document No.:87/2026/TT-BTC Document...

Dear Brothers and Sisters, As you know, from 2014 to now, after a number of Laws amending and supplementing a number of tax laws issued in 2013 came into effect, many circulars guiding the relevant Tax Laws and Decrees have been issued. Some taxes have been adjusted and supplemented with instructions many times since then, making the process of updating and looking up tax documents...

On October 10, 2017, the Ministry of Finance issued Circular 107/2017/TT-BTC guiding the administrative accounting regime, replacing the accounting regime for administrative units issued under Decision 19/2006/QD-BTC and Circular 185/2010/TT-BTC. This Circular provides accounting guidance applicable to: State agencies; public service units, except for public service units that self-insure...

CIRCULAR 48/2019/TT-BTC GUIDING THE ESTABLISHMENT AND HANDLING OF PROVISIONS FOR INVENTORY PRICE REDUCTION, LOSSES IN INVESTMENTS, BAD DEBT RECEIVABLES AND WARRANTIES FOR PRODUCTS, GOODS, SERVICES, AND CONSTRUCTION WORKS AT ENTERPRISES ISSUED BY THE MINISTER OF FINANCE. Some notable changes: One of the notable points in this Circular is that enterprises are no...

Sample of the Summary Report on the final settlement of investment capital for completed projects issued under Circular No. 96/2021/TT-BTC dated November 11, 2021 of the Ministry of Finance, effective from January 1, 2022 Form No. 01/QTDA Form No. 02/QTDA Form No. 03/QTDA   Form No. 04/QTDA   Form No. 05/QTDA   Form No. 06/QTDA   Form...