{"id":7789,"date":"2026-03-10T02:58:59","date_gmt":"2026-03-10T09:58:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7789"},"modified":"2026-03-10T02:58:59","modified_gmt":"2026-03-10T09:58:59","slug":"doi-tuong-ap-dung-thong-tu-200-2014-tt-btc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/doi-tuong-ap-dung-thong-tu-200-2014-tt-btc\/","title":{"rendered":"Circular 200\/2014\/TT-BTC: Which businesses are still subject to it?"},"content":{"rendered":"

"Which businesses are affected by Circular 200?" is a question many accountants and business owners are concerned about during the transition to the new accounting system. This is especially true from 2026, when the corporate accounting system in Vietnam begins to apply the updated regulations. <\/span>Circular 99\/2025\/TT-BTC<\/span><\/a>Therefore, correctly identifying the subjects to which Circular 200\/2014\/TT-BTC applies becomes very important.<\/span><\/p>\n

As of March 2026, understanding the scope of application of Circular 200\/2014\/TT-BTC is crucial not only for businesses to comply with legal regulations but also to ensure accurate financial reporting, tax settlement, and accounting system transitions. To determine which businesses are subject to Circular 200\/2014\/TT-BTC, both the application date and the specific characteristics of each entity must be considered.<\/span><\/p>\n

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