CIRCULAR NO. 58/2026/TT-BTC ON ACCOUNTING REGIME FOR MICRO-ENTERPRISES

On June 25, 2026, the Ministry of Finance issued Circular No. 58/2026/TT-BTC guiding the accounting regime applicable to micro-enterprises, effective from July 01, 2026. The Circular was issued to simplify accounting, source document, and financial statement requirements, contributing to reducing compliance costs and creating favorable conditions for small-scale enterprises. Specifically: