Category: Circular

Number Content Summary Validity
58/2026/TT-BTC

Circular No. 58/2026/TT-BTC on guidelines for the accounting regime for micro-enterprises

Effective from: 25/05/2026
Effective to: No expiration
Status: In effect
68/2025/TT-BTC

Circular No. 68/2025/TT-BTC on promulgating forms used in registration of enterprises and household businesses

Effective from: 01/07/2025
Effective to: No expiration
Status: In effect
08/2026/TT-BNV

Circular No. 08/2026/TT-BNV on elaboration of and guidelines for certain articles of Decree No. 337/2025/ND-CP on electronic labor contracts

Effective from: 01/07/2026
Effective to: No expiration
Status: In effect
297/2016/TT-BTC

Circular No. 297/2016/TT-BTC on issuance, management and usage of Certificates of eligibility for providing accounting services

Effective from: 01/01/2017
Effective to: No expiration
Status: In effect
10/2021/TT-BTC

Circular No. 10/2021/TT-BTC on guidelines for management of tax procedure services

Effective from: 12/03/2021
Effective to: No expiration
Status: In effect
25/2026/TT-BTC

Circular No. 25/2026/TT-BTC dated March 25, 2026 on amendments to Circular No. 12/2015/TT-BTC elaborating procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents amended by Circular No. 22/2019/TT-BTC and Circular No. 79/2022/TT-BTC

Effective from: 10/05/2026
Effective to: No expiration
Status: In effect
22/2019/TT-BTC

Circular No. 22/2019/TT-BTC on amendments to Circular No. 12/2015/TT-BTC on guidelines for procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents

Effective from: 01/07/2019
Effective to: No expiration
Status: In effect
12/2015/TT-BTC

Circular No. 12/2015/TT-BTC detailing the procedures for issuance of certificate of training in customs declaration; issuance and revocation of customs broker number; procedures for recognition and operation of customs brokerage agents

Effective from: 15/03/2015
Effective to: No expiration
Status: In effect
23/2024/TT-BCT

Circular No. 23/2024/TT-BCT on prescribing management and use of industrial explosive materials and explosive precursors under management of Ministry of Industry and Trade of Vietnam

Effective from: 01/01/2025
Effective to: No expiration
Status: In effect
02/2020/TT-BNNPTNT

Circular No. 02/2020/TT-BNNPTNT on criteria for farm economy

Effective from: 14/04/2020
Effective to: No expiration
Status: In effect
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