Categories News

Trithucviet Company Limited (TTV) organizes a Seminar on “Enterprise Accounting Regime under Circular No. 99/2025/TT-BTC dated 27 October 2025”

On December 5, 2025 (Friday), Trithucviet Company Limited (TTV) successfully organized the seminar titled “Enterprise Accounting Regime under Circular No. 99/2025/TT-BTC dated 27 October 2025” – the regulation that replaces Circular No. 200/2014/TT-BTC and several other important accounting provisions. The event took place at Cadre Academy – Campus 2, 30/4 Street, Thu Dau Mot Ward, Ho Chi Minh City, from 08:00 a.m. to over 5:30 p.m.

The seminar was designed to help enterprises fully grasp the major changes under the new accounting regime and prepare for the transition of their accounting systems starting from early 2026. The event attracted a large number of Chief Accountants, Chief Financial Officers, and accounting managers from various types of enterprises and business sectors such as manufacturing, trading, services, construction, and real estate across Ho Chi Minh City and neighboring provinces. This strong participation reflects the high level of interest within the business community regarding significant changes introduced by the new accounting regime, especially as Circular No. 99/2025/TT-BTC directly affects the chart of accounts, accounting vouchers, methods of recognition, and the presentation of financial statements.

The seminar was honored to have the participation and keynote presentation of Dr. Ha Thi Ngoc Ha, one of the leading reputable experts in the field of accounting and auditing in Vietnam. In addition to her extensive research experience and many years of professional training, she has also held several important positions in the industry:

• Vice President in charge of professional affairs of the Vietnam Association of Certified Public Accountants (VACPA).
• Former Deputy Director of the Department of Accounting and Auditing Regulations (now the Department of Accounting and Auditing Management and Supervision) – Ministry of Finance.

With her extensive experience and strong professional background, Dr. Ha Thi Ngoc Ha delivered an insightful presentation on accounting for economic and financial transactions, preparation of financial statements, as well as the practical application of Circular No. 99/2025/TT-BTC.

Summary of key contents of the Seminar:

1. At the beginning of the program, Tri Thuc Viet (TTV)’s expert presented an overview of the issuance of Circular No. 99/2025/TT-BTC, with the objective of inheriting the relevant provisions of Circular No. 200/2014/TT-BTC while addressing existing limitations and increasing flexibility for enterprises in organizing their accounting work. The Circular also adopts certain international standards, with many provisions aligned with the International Financial Reporting Standards (IFRS), marking an initial step in Vietnam’s roadmap toward IFRS adoption in the coming years. This Circular applies to all types of enterprises, while small and medium-sized enterprises may opt to apply it but must remain consistent throughout the financial year.
2. One key reform emphasized is that enterprises are now allowed to proactively design and adjust accounting vouchers and ledger templates, provided they comply with the Law on Accounting and ensure transparency for inspection and reconciliation. Regulations concerning the preparation, signing, and delegation of authority for signing accounting documents are clarified, especially restricting chief accountants from signing under authorization improperly.
3. Regarding the chart of accounts, Circular No. 99/2025/TT-BTC introduces significant changes: removing several old sub-accounts, adding accounts that meet modern management needs (such as 1383, 215, 2295, 332, 2413, 2414…), and revising the titles of some accounts to make them clearer and easier to understand. These changes have a considerable impact on enterprise accounting systems and therefore received substantial attention.
4. The financial statements system is also updated with many new indicators such as biological assets, held-to-maturity investments, investment impairment provisions, long-term taxes, dividends – profits payable, etc. Meanwhile, disclosure requirements are expanded and more clearly defined, helping financial statements present a more transparent and comprehensive view of the enterprise’s situation.
5. Finally, the transition provisions are thoroughly guided to assist enterprises in preparing for application from January 1, 2026. The content includes converting account balances according to the new account list, adjusting items related to BCC capital contributions, dividends – profits payable, and methods for handling provisions for major repairs of fixed assets.

The discussion session at the end of the program took place in an open, lively, and positive atmosphere among the participants, mainly focusing on difficulties in implementing the new chart of accounts, presenting items on financial statements, and the transition process under the transitional provisions.

Tri Thuc Viet (TTV)’s experts and Dr. Ha Thi Ngoc Ha provided clear explanations for each issue. In addition, the experts and lecturers analyzed and compared key changes in the new accounting regime with the previous one, including converting account balances from the old system (under Circular No. 200/2014/TT-BTC) to the new system (under Circular No. 99/2025/TT-BTC). They also provided practical and easy-to-understand examples to help accountants effectively apply the new accounting regime starting from the 2026 financial year.

With the enthusiastic presentations and dedicated explanations from Dr. Ha Thi Ngoc Ha and TTV’s experts, the complex contents of Circular No. 99/2025/TT-BTC were clarified in a manner that is “easy to understand – easy to implement – compliant with regulations,” bringing practical value to the participants.

Tri Thuc Viet (TTV) is committed to continuing to accompany partners, clients, and the business community through upcoming training courses and seminars on taxation, accounting, and corporate consulting.

Author: Trithucviet Company Limited (TTV)

Asia-Pacific (APAC) Regional Conference 2025 of Allinial Global (AG)

From August 3 to August 6, 2025, the APAC Regional Conference 2025 of Allinial Global took place in Jaipur, India.

Seminar on Transfer Pricing, Double Taxation Avoidance Agreements and Global Minimum Tax

On May 15, 2025, at the Binh Duong Provincial Convention and Exhibition Center, Tri Thuc Viet Co., Ltd. (TTV), in collaboration with the Korea Chamber of Commerce and Industry (KOCHAM), organized a specialized seminar on Transfer Pricing, Double Taxation Avoidance Agreements, and the Global Minimum Tax.

We were honored by the presence of KOCHAM’s Vice Chairman, KOCHAM’s Director, members of KOCHAM Binh Duong, and leaders, chief accountants from over 100 loyal partners and clients of TTV.

The keynote speaker of the seminar was Ms. Nguyen Thi Hanh – Former Deputy Director General of the General Department of Taxation of Vietnam. Ms. Hanh has over 34 years of experience in the taxation sector and currently serves as a lead lecturer providing training to tax officers working at tax departments in all 63 provinces and cities across Vietnam.

She has been accompanying Tri Thuc Viet for more than 10 years, providing training on tax policies and professional knowledge for both our clients and employees. In addition, she has also supported us in protecting the legitimate tax rights of several clients in recent years.

On the topic of Transfer Pricing, Ms. Nguyen Thi Hanh shared in-depth, practical knowledge with illustrative examples relating to transfer pricing matters. She highlighted common mistakes made by enterprises in identifying related parties and in preparing and filing the Transfer Pricing Documentation and Disclosures.

Ms. Hanh also enthusiastically answered questions from attendees with clear and detailed explanations, addressing specific situations that TTV’s clients have encountered over time.

On the subject of Double Taxation Avoidance Agreements (DTAAs) and the Global Minimum Tax, Ms. Hanh explained the concept of legal double taxation (taxation on the same source of income or on the same taxpayer in different jurisdictions). She guided attendees on how to determine and calculate tax obligations, and described methods for avoiding double taxation (Tax exemption method, tax credit method, lump-sum tax credit method, indirect tax credit method).

Regarding the Global Minimum Tax, Ms. Nguyen Thi Hanh presented the cases in which multinational enterprise (MNE) groups are subject to global minimum tax obligations in Vietnam — specifically, when a constituent entity in Vietnam enjoys an effective corporate income tax (CIT) rate lower than the global minimum rate of 15%.

She also clarified the scope of entities subject to global minimum taxation, namely constituent entities of an MNE group whose consolidated revenue, as reported in the ultimate parent entity’s consolidated financial statements, amounts to EUR 750 million or more in at least two out of the four fiscal years immediately preceding the fiscal year in which the tax obligation is determined, except for certain exempted cases.

Although time was limited, Ms. Hanh delivered a concise yet comprehensive presentation, ensuring clarity and actively responded to all questions.

As many of the attending business owners were Korean, we provided simultaneous interpretation in Korean to ensure professionalism and enhance communication.

The organization and execution of the seminar were handled entirely by TTV staff, who have successfully organized similar events over the past 10 years. This time, they performed excellently and professionally, earning high praise from participants, especially from KOCHAM leadership and Korean business owners.

Allinial Global Forum 2024

The Global Forum is an annual event held by Allinial Global where firms form all across the globe are invited to share their opinions and experience on pressing matters in auditing profession, tax, accounting, and to establish new connections with member firms. This year, the APAC (Asia Pacific) region has had the honor of co-organizing the event in Singapore on 20 Oct 2024 and 22 Oct 2024. Below is the entirety of the event from Tri Thuc Viet Company Limited (TTV)’s perspective as an Allinial Global In-person member attendee.

Visit to Members and learning about the investment environment, auditing, accounting, tax,… in Vietnam by Allinial Global Leaders (08 October 2024 – 13 October 2024) – APAC Roadshow 2024.

The Board of Directors of Tri Thuc Viet Company Limited (TTV) is pleased to welcome the presence of the Board of Directors and other members of the Allinial Global (AG) during this visit:

15th Anniversary Party of Trithucviet (August 13, 2009 – August 13, 2024)

On August 13, 2024, Trithucviet held a 15th anniversary party at Sesan Restaurant, Thu Dau Mot City, Binh Duong Province. The full participation of Partners, Associations and loyal Customers of the Company made an extremely grand and exciting party which create vitality for the Company. This is an extremely valuable motivation and good faith in the future.

Some highlights from the latest World Survey, released by the International Accounting Bulletin

An overview of the International Accounting Bulletin

Internationalaccountingbulletin.com (IAB) is part of an exclusive network of over 40 B2B websites, with a total readership reaching 55 million industry professionals annually. As a member of GlobalData, IAB has access to over 1 billion data points worldwide, including information on companies, transactions, projects, forecasts, and industry trends. IAB is operated by over 800 top journalists, researchers, and analysts. With extensive expertise across 80 global markets, IAB is committed to providing timely insights into industry and global market dynamics.

For more information, please visit: https://www.globaldatamarketingsolutions.com/.