Audit and Assurance

Accounting Alert - Circular No.133/2016/TT-BTC

The Guidelines of Vietnamese Accounting Systems for Small and Medium-Sized Enterprises

On 26 August, 2016 the Ministry of Finance issued Circular No.133/2016/TT-BTC (“Circular 133”) which provides guidance on Vietnamese Accounting Systems for Small and Medium-sized Enterprises (“SMEs”). Circular 133 takes effect for fiscal years commencing on or after 1 January 2017. Circular 133 replaces the contents applied to SMEs of both Decision No.48/2006/QD-BTC ("Decision 48") dated 14 September 2006 and Circular No. 138/2011/TT-BTC (“Circular 138”) dated 04 October 2011 as issued by the Ministry of Finance . The SMEs are authorized to proactively design and construct their accounting system in line with SMEs’ respective industries, management and decision-making purposes.

English version
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Accounting Alert - Circular 133

Vietnamese version
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Accounting Alert - Circular 133

Korean version
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Accounting Alert - Circular 133

Japanese version
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