In the context of Vietnam’s corporate accounting and finance landscape moving toward a more standardized, modern, and internationally aligned framework, Circular 99/2025/TT-BTC has been issued as a significant milestone, introducing a new accounting regime effective from the 2026 financial year.

A clear understanding of the key changes—particularly those affecting the Chart of Accounts, source documents, and financial reporting—will enable enterprises to proactively adjust their internal processes, ensure compliance, strengthen governance efficiency, and mitigate accounting-related risks.

This seminar provides a comprehensive and structured overview of the new requirements, practical illustrations, and transition points, helping accounting departments prepare for smooth implementation from January 1, 2026.