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Issued dateEffective dateExpired date
27/10/202501/01/2026
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Law No. 56/2024/QH15 amending the Law on Accounting of 2015
Circular No. 99/2025/TT-BTC on the Corporate Accounting Regime applicable from January 1, 2026 (Part 2)
Circular No. 99/2025 on the corporate accounting regime, effective from 1 January 2026