Circular 58/2026/TT-BTC Guiding Accounting System for Micro Enterprises

REPUBLIC OF SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

CIRCULAR
Guidance on Accounting Standards for Micro Enterprises

Based on the Law on Accounting No. 88/2015/QH13;

Based on Decree No. 56/2024/QH15 amending and supplementing some provisions of the Securities Law, Accounting Law, Independent Auditors' Law, State Budget Law, Public Asset Management and Use Law, Tax Administration Law, Individual Income Tax Law, National Reserve Law, Administrative Violations Punishment Law;

Based on Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance as amended and supplemented by Decree No. 166/2025/NĐ-CP;

In accordance with the proposal of the Director of the Department of Accounting Supervision;

The Minister of Finance promulgates this Circular to guide accounting standards for micro enterprises.

I

GENERAL PROVISIONS

Article 1. Scope of Application

This Circular guides accounting vouchers, bookkeeping records, financial reporting, and the preparation and presentation of financial statements for micro enterprises. The determination of tax obligations of micro enterprises is carried out in accordance with the provisions of tax law.

Article 2. Applicability

1. The applicability of this Circular is to micro enterprises, where the criteria for determining a micro enterprise are implemented according to the provisions of the Law on Supporting Small and Medium Enterprises.

2. Individual traders or sole proprietors may choose to apply this Circular for their accounting work if they so desire.

Article 3. Organization of Accounting Work

1. Micro enterprises may arrange for a person who is the biological parent, adoptive parent, step-parent, spouse, child (biological or adopted), sibling, or other relative of the legal representative, head, general manager, or deputy general manager responsible for financial and accounting work to serve as an accountant; persons currently managing or administering, custodians of stores, cashiers, or those assigned by law to frequently purchase or sell assets within the micro enterprise, or those hired to provide accounting services to the micro enterprise.

2. Micro enterprises are not required to appoint a chief accountant. In cases where a micro enterprise arranges for someone responsible for accounting work instead of a chief accountant, such person may sign on behalf of the chief accountant in accounting vouchers, bookkeeping records, and financial reports of the unit.

Article 4. Application of Accounting Standards

1. Micro enterprises shall record their accounts based on the method of value-added tax (VAT) and corporate income tax (CIT) declaration as prescribed by the VAT Law and CIT Law, and prepare financial statements in accordance with the guidance provided in Article 10 of this Circular. In cases where a micro enterprise changes its method of VAT and CIT declaration according to tax law provisions, it shall apply the accounting ledger system guided by this Circular that is consistent with the method of tax declaration.

2. If during the financial year, a micro enterprise experiences changes in criteria such that it no longer falls within the scope of application of this Circular, it may continue to apply this Circular until the end of the current financial year and must adopt an appropriate accounting system from the next financial year as per legal provisions.

3. Micro enterprises may choose to apply small and medium enterprise accounting standards that are suitable for their production and business operations and management requirements but must maintain consistency within a single financial year. Any change in applied accounting standards can only be implemented on the first day of the next accounting period.

4. In cases where individual traders or sole proprietors choose to apply this Circular, they must do so consistently throughout a financial year. Any change in applied accounting standards can only be implemented on the first day of the next accounting period.

5. To suit their production and business operations and management requirements, micro enterprises may design additional or modify existing accounting vouchers and ledgers beyond those guided by this Circular. The modified accounting vouchers and ledgers must comply with Article 16 and Sections 1, 2, 3, 4 of Article 24 of the Accounting Law and must accurately reflect assets and capital sources to facilitate inspection, control, and reconciliation. If a micro enterprise generates accounting vouchers subject to different legal provisions, it must follow those specific regulations.

6. Where a micro enterprise uses electronic invoices and is supported by the tax administration information system to determine and notify the amount of VAT, CIT, and other taxes due (if any), such micro enterprises may use the sample ledgers provided in this Circular for tracking and reconciliation with the tax authority's notification amounts.

Chapter II
SPECIFIC PROVISIONS

1. Small-scale enterprise accounting documents use invoices and other accounting documents in accordance with the provisions of accounting law and tax law as the basis for determining revenue.

2. Accounting Books

2. 1. In this case, small-scale enterprises apply Sales Revenue Number (Form No. S1-DNSN) to record sales revenue from goods and services.

2. 2. Accounting book forms, content, and recording methods

a) Accounting book form

--- Unit: __ Address: __ MINISTRY OF BUSINESS SELLING GOODS AND SERVICES

b) Content: This book is opened to record sales revenue from goods and services, provision of services during the period according to groups of goods, services, industries with the same VAT rate or the same corporate income tax rate. In case a small-scale enterprise has different groups of goods, services, and industries, this book can be opened for each group of goods, services, and industries with the same VAT rate or the same corporate income tax rate.

c) Recording method in Columns A, B: Record invoice number, date, month. Column C: Record explanation of business transactions that generate sales revenue from goods and services. Depending on management requirements, small-scale enterprises may record revenue per invoice, document or total amount with detailed data tables according to the law. Column 1: Record the sale price of goods and services for each group of goods, services, and industries as a basis for determining sales revenue from goods and services with the same VAT rate or the same corporate income tax rate. Based on sales revenue from goods and services during the period, small-scale enterprises determine the amount of VAT and corporate income tax to be paid in accordance with tax law provisions. The last line records the total VAT and corporate income tax to be paid for the period.

Article 6. Small-scale enterprises pay VAT at a percentage on revenue and corporate income tax on taxable income

1. Accounting documents Small-scale enterprises use invoices, Purchase Invoice Statement without an invoice, and other accounting documents in accordance with the provisions of accounting law and tax law as the basis for determining various revenues, incomes, expenses, and amounts of VAT and corporate income tax to be paid or already paid during the period.

2. Accounting Books

2. 1. In this case, small-scale enterprises apply accounting books according to the following list

2. Bookkeeping form and recording content

a) Sales revenue from goods and services (Form No. S2a-DNSN) a1) Accounting book form as of May 25, 2026, by the Minister of Finance) SALES REVENUE FROM GOODS AND SERVICES

Date ... month ... year .. a2) Content This book is opened to record sales revenue from goods and services during the period according to groups of goods, services, industries with the same VAT rate. In case a small-scale enterprise has different groups of goods, services, and industries, this book can be opened for each group of goods, services, and industries with the same VAT rate. a3) Recording method in Columns A, B: Record invoice number, date, month. Column C: Record explanation of sales revenue from goods and services according to groups of goods, services, industries with the same VAT rate. Small-scale enterprises may record revenue per invoice, document or total amount with detailed data tables according to the law. Column 1: Record the sale price of goods and services for each group of goods, services, and industries as a basis for determining sales revenue from goods and services by industry, trade with the same VAT rate. Based on sales revenue from goods and services during the period, small-scale enterprises determine the amount of VAT to be paid in accordance with tax law provisions. "VAT Due at Beginning of Period" line: Small-scale enterprises base their records on the VAT due at the end of the previous period to track and reflect the VAT due at the beginning of this period. "Amounts Incurred During Period" line: Small-scale enterprises record sales revenue from goods and services according to groups of goods, services, industries or individual transactions with the same VAT rate that occurred during the period. "Total VAT Due for Period" line: Small-scale enterprises determine the total VAT due for the period based on the amount of VAT due by industry, trade with the same VAT rate. "VAT Paid During Period" line: Small-scale enterprises record the VAT paid during the period. "VAT Due at End of Period" line: Small-scale enterprises determine the VAT due at the end of this period based on the difference between the VAT due at the beginning of the period, the VAT due for the period, and the VAT paid during the period.

b) Detailed revenue and expense book (Form No. S2b-DNSN)

b) Accounting book form UNIT: __ ADDRESS: __ DETAIL REVENUE AND EXPENSES Name b2) Content

This register is opened to track revenues, income, and expenses arising from the production, business operations, and other activities of a micro-enterprise. Based on revenues, income, and various expenses, the micro-enterprise determines the corporate income tax due as prescribed by tax laws. b3) Method for recording in Column A, B: Record the invoice or voucher number, date, and month. Column C: Record an explanation of the business transaction that occurred. Column 1: Record the amount corresponding to each item described in Column C. "Opening balance of corporate income tax due": The micro-enterprise bases this on the corporate income tax due from the previous period carried over to track and reflect the opening balance of corporate income tax due. "Intra-period occurrence": The micro-enterprise reflects revenues, income, and expenses arising from sales of goods and services and other activities during the current period. "1. Revenues and Income": The micro-enterprise records revenues and income generated from the sale of goods and services and other activities based on each invoice or voucher or according to the total amount accompanied by detailed data tables as prescribed by law. "2. Expenses": The micro-enterprise records the total expenses incurred during the period based on relevant invoices or vouchers for each business transaction. "Total corporate income tax due for the period": The micro-enterprise determines taxable income and, based on the applicable corporate income tax rate for each activity as prescribed by tax laws, calculates the total corporate income tax due for the period. "Corporate income tax paid during the period": The micro-enterprise records the amount of provisional corporate income tax paid during the period. "Corporate income tax still due at the end of the period": The micro-enterprise bases this on the balance of corporate income tax still due or refunded from the previous period; the difference between the total corporate income tax due and the provisional corporate income tax paid during the period to determine the amount of corporate income tax still due at the end of the period for transfer to the next period.

c) Detailed register of materials, tools, products, goods (Model S2c-DNSN) c1) Accounting ledger form — dated 25 May 2026 by the Minister of Finance

DETAIL OF MATERIALS, TOOLS, PRODUCTS, GOODS Name of material, tool, product, goods...

c2) Content This register is opened to track and manage the situation of incoming, outgoing, and inventory for each type of material, tool, product, or goods. c3) Method for recording in Column A, B: Record the invoice or voucher number, date, and month. Column C: Record an explanation of the business transaction that occurred. Column D: Unit of measurement for each type of material, tool, product, or goods; the unit price for outgoing stock is calculated separately for each type of material, tool, product, or goods according to the following formula: (Opening inventory value + Value of purchases during the period) / (Opening inventory quantity + Quantity purchased during the period). Record the quantity of each type of material, tool, product, or goods. Column 3: Record the value (total amount) of each type of material, tool, product, or goods received into stock (Column 3 = Column 1 x Column 2). Column 4: Record the quantity of each type of material, tool, product, or goods issued from stock. Column 5: Record the value (total amount) of each type of material, tool, product, or goods issued from stock (Column 5 = Column 1 x Column 4). Column 6: Record the quantity of each type of material, tool, product, or goods in inventory.

d) Detailed register of dispatches (Model S2d-DNSN) d1) Accounting ledger form Unit: __ Address: __ Model S2d-DNSN (Accompanying Circular No. 58/2026/TT-BTC dated 25 May 2026 by the Minister of Finance) REGISTER OF DISPATCHES Unit of measurement:

d2) Content This register is opened to track the situation of cash or non-time deposit (non-interest-bearing deposits for payment purposes) receipts and payments in the account of a micro-enterprise at banks and organizations providing payment services as prescribed by law. The enterprise may open this register in detail according to each type of money (cash, non-interest-bearing deposits). For non-interest-bearing deposits, this register can be opened to track separately the amount deposited with each bank or organization providing payment services. d3) Method for recording in Column A, B: Record the invoice or voucher number, date, and month. Column C: Record an explanation of the business transaction that occurred. Columns 1, 2: Record the amount received or paid in cash or non-interest-bearing deposits deposited into or withdrawn from the account. At the end of the period, the micro-enterprise calculates the total amount received, paid, cash on hand balance, and the amount of non-interest-bearing deposits deposited into or withdrawn from the account, with the final balance at the end of the period.

Article 7. Micro Enterprises Pay Value Added Tax (VAT) on a Credit Basis and Income Tax at a Percentage Rate of Revenue

1. Accounting Documents The accounting documents used by micro enterprises include invoices, purchase receipts for goods and services without invoices, and other accounting documents in accordance with the laws on accounting and tax law as the basis for determining revenue.

2. Accounting Entries

2.1 In this case, micro enterprises apply to the following ledger according to the list below

2.2 Ledger Forms, Content, and Recording Methods a) Sales Revenue Ledger (Form No. S3a- DNSN) a1) Ledger Form SALES REVENUE FOR GOODS AND SERVICES UNIT OF MEASUREMENT:

a2) Content This ledger is opened to record sales revenue for goods and services provided during the period according to groups of goods, services, and business activities with the same percentage rate for calculating income tax. In case micro enterprises have different groups of goods, services, and business activities, this ledger can be opened for each group of goods, services, and business activities with the same percentage rate for calculating income tax. a3) Recording Method Column A, B: Record invoice number, date, month Column C: Record description of sales revenue according to groups of goods, services, and business activities with the same percentage rate for calculating income tax. Column 1: Record the amount of goods and services sold according to each group of goods, services, and business activities as a basis for determining sales revenue for each group of goods, services, and business activities with the same percentage rate for calculating income tax. Line "Opening Balance of Income Tax Due": Micro enterprises base this on the income tax due from the previous period transferred over to monitor and reflect the opening balance of income tax due. Line "Amount Arising During Period": Micro enterprises record sales revenue for goods and services according to each group of goods, services, and business activities or according to each transaction with the same percentage rate for calculating income tax that arises during the period. Micro enterprises may record revenue per invoice, document, or in total accompanied by detailed data tables as prescribed by law. Line "Total Income Tax Due During Period": Based on sales revenue for goods and services during the period, micro enterprises determine the amount of income tax due for each business activity or transaction with the same percentage rate for calculating income tax to determine the total income tax due during the period in accordance with tax laws. Line "Income Tax Paid During Period": Micro enterprises record the amount of provisional income tax paid during the period. Line "Income Tax Due at End of Period": Micro enterprises base this on the income tax due from the previous period; the income tax due and the income tax provisionally paid during the period to determine the amount of income tax due at the end of the period for transfer to the next period.

b) Ledger for Monitoring VAT Obligations (Form No. S3b- DNSN) b1) Ledger Form LEDGER FOR MONITORING VAT OBLIGATIONS CONTACT UNIT:

b2) Content This ledger is opened to monitor the implementation of VAT obligations that micro enterprises must pay, have paid, and still owe. Information and data on this ledger serve as a basis for tax authorities to determine whether micro enterprises are paying taxes correctly, fully, and timely into the state budget in accordance with tax laws. b3) Recording Method Column A, B: Record invoice number, date, month Column C: Record economic transaction content Line "Opening Balance": Micro enterprises base this on the VAT obligations at the end of the previous period transferred over as the amount of input VAT that can be offset or is to be refunded or as the amount of input VAT still due. Line "Amount Arising During Period": Micro enterprises record the input VAT arising during the period related to invoices and documents for input VAT that can be offset in column 1, and those related to output VAT in column 2. Line "Total VAT Due During Period": Micro enterprises determine the amount of VAT due during the period based on the difference between output VAT and input VAT that can be offset. Line "VAT Paid During Period": Micro enterprises reflect the VAT paid by the enterprise during the period. Line "VAT Refunded During Period": Micro enterprises reflect the VAT refunded to the enterprise during the period. Line "Closing Balance": Micro enterprises base this on the remaining input VAT that can be offset or refunded at the end of the period to record in line "Remaining Input VAT That Can Be Offset or Refunded" in column 1; and based on the remaining output VAT due at the end of the period to record in line "Output VAT Due at End of Period" in column 2. Where: + Remaining input VAT that can be offset or refunded at the end of the period = Input VAT balance at opening plus input VAT arising during the period minus output VAT arising during the period plus provisional income tax paid during the period minus refunded VAT during the period. + Output VAT due at end of period = Output VAT due at opening balance plus output VAT arising during the period minus input VAT arising during the period minus provisional income tax paid during the period plus refunded VAT during the period.

Article 8. Micro Enterprises Pay Value Added Tax (VAT) Using Input Tax Deduction Method and Income Tax on Taxable Income

1. Accounting Documents The accounting documents of micro enterprises shall use invoices, purchase vouchers for goods and services without invoices, and other accounting documents in accordance with the provisions of accounting laws and tax laws as the basis to determine sales revenue, income, expenses, VAT, and corporate income tax (CIT) due and paid during the period.

2. Accounting Books

2.1. In this case, micro enterprises shall apply the following accounting books:

2.2. Accounting voucher forms, contents, and recording methods a) Detailed Sales and Expenses Book (Form No. S2b-DNSN) The form, content, and recording method are carried out in accordance with the guidance at paragraph 2.2 point b of Article 6 of this Decree.

b) Detailed Materials, Tools, Products, Goods Book (Form No. S2c-DNSN) The form, content, and recording method are carried out in accordance with the guidance at paragraph 2.2 point c of Article 6 of this Decree.

c) Detailed Cash Book (Form No. S2d-DNSN) The form, content, and recording method are carried out in accordance with the guidance at paragraph 2.2 point d of Article 6 of this Decree.

d) Tracking VAT Obligations Book (Form No. S3b-DNSN) The form, content, and recording method are carried out in accordance with the guidance at paragraph 2.2 point b of Article 7 of this Decree.

Article 9. Other Accounting Books and Vouchers

1. Other Accounting Books In addition to the accounting books guided by Articles 5, 6, 7, and 8 of this Circular, based on the characteristics of production and business activities and management requirements of the unit, micro enterprises may use detailed accounting books according to the following categories:

1.1. Detailed Payment Book (Form No. S4a-DNSN) a) Accounting voucher form DETAIL PAYMENT BOOK Subject:

Date ... Month ... Year ... LEGAL REPRESENTATIVE (Sign, write full name and stamp)

b) Content This book is opened to monitor the payment status of receivables and payables of micro enterprises. In case a micro enterprise has multiple receivable and payable items with different contents, nature, and creditor-debtor subjects (e.g., customer receivables, loans, advance payments; supplier payables, borrowings, suretyships from other units, salaries and other amounts due to salary, taxes, and other state revenues), based on the characteristics of production and business activities and management requirements, this book may be opened in detail for each creditor-debtor subject (customers, suppliers, etc.) to monitor payments according to each subject, payment period, individual payment, etc. Separate from VAT and state revenue obligations reflected in this book are personal income tax, export tax, import tax, special consumption tax, resource tax, environmental protection tax, land use tax, and other taxes.

c) Recording Method Column A, B: Record invoice number, date, month of the voucher. Column C: Record details of economic transactions. Column 1: Record value of receivables from sales of goods or services, loans, advances, suretyships, etc. Column 2: Record value of received payments on receivables. Column 3: Record remaining receivable amounts. Column 4: Record payable values for purchases of goods or services, borrowings, suretyships, etc. Column 5: Record paid amounts on payables. Column 6: Record remaining payable amounts.

1.2. Fixed Assets Book (Form No. S4b-DNSN)

a) Accounting voucher form Form No. S4b-DNSN (Annexed to Decree No. 58/2026/TT-BTC dated May 25, 2026, by the Minister of Finance) UNIT: __ Address: __ FIXED ASSET BOOK Asset Type:

Date ... Month ... Year ... ACCOUNTANT (Sign, write full name)

b) Content This book is opened to monitor and manage fixed assets of micro enterprises from acquisition, use until depreciation.

c) Recording Method This book is opened for each type of fixed asset or types of fixed assets of the enterprise (buildings, machinery, etc.). Based on the increase or decrease in fixed assets vouchers: Column A, B: Record voucher number, date, month. Column C: Record name, characteristics, and symbol of the fixed asset. Column D: Record month, year when the fixed asset was put into use. Column 1: Record original value of the fixed asset. Column 2: Record annual depreciation rate of the fixed asset. Column 3: Record depreciation amount for the year. Column 4: Record accumulated depreciation up to the end of the period or at the time of asset write-off. Column E, G: Record voucher number, date, month, and year when the fixed asset is written off. Column H: Record reason for writing off (sale, disposal, etc.)

1.3. Tracking Other Tax Obligations Book (Form No. S4c-DNSN)

a) Accounting voucher form

--- Address: TRACKING OTHER TAX OBLIGATIONS OFFICE

b) Content This book is opened for micro enterprises to monitor other types of taxes (if any): export tax, import tax, special consumption tax, resource tax, environmental protection tax, land use tax, and other taxes. Depending on the characteristics of production and business activities and management requirements, micro enterprises may open this book in detail for each type of tax.

c) Method of recording in Column A: Record date and month as numbers. Column B: Record the nature of business transactions arising. Column 1: Record the quantity of goods or services subject to export tax. Column 2: Record the absolute tax amount according to the provisions of the Export Tax, Import Tax, Special Consumption Tax, Environmental Protection Tax laws. Column 3: Record the taxable price per unit of goods or services in accordance with the tax law provisions. Column 4: Record the applicable tax rate according to the provisions of the Export Tax, Import Tax, Special Consumption Tax, Resource Tax, and Land Use Tax laws. Column 5: Export tax, import tax, special consumption tax are calculated using the percentage method. Column 6: Calculating export tax, import tax, special consumption tax using the absolute amount calculation method. Column 7: Calculating export tax, import tax, special consumption tax to be paid in accordance with the provisions of the tax law. Column 8: Calculating environmental protection tax to be paid in accordance with the provisions of the tax law. Column 9: Calculating resource tax to be paid in accordance with the provisions of the tax law. Column 10: Calculating other taxes in accordance with the provisions of the tax law.

1. 4. Capital tracking number (Model S4d-DNSN)

a) Accounting ledger form Model S4d-DNSN (Annexed to Circular No. 58/2026/TT-BTC dated May 25, 2026 of the Minister of Finance) Unit: __ Address: __ Capital tracking number Unit of measurement:

b) Content This ledger is opened to detail the increase and decrease in the balance of various types of capital ownership, such as shareholders' contributions, post-tax profits not yet distributed, various funds under capital ownership.

c) Method of recording in Columns A, B: Record voucher number, date, month. Column C: Record explanation of business transactions arising. Column 1: Record the value of various types of capital ownership increased during the period. Column 2: Record the value of various types of capital ownership decreased during the period. Value of beginning and ending balance of each type of capital.

2. Other voucher categories In addition to invoices, purchase receipts for goods or services without an invoice, small enterprises may choose to use accounting vouchers according to the following list:

2. 1. Receipt (Model No. 01-TT)

a) Accounting voucher form Unit: __ Address: __ RECEIPT Date... month... year...

Date ... month ... year ... RECIPIENT (Sign, name) Received full amount of money (written in words)

b) Content This voucher is prepared to reflect the actual cash received into the fund and serve as a basis for recording in detail the cash account. All cash receipts must have a Receipt.

c) Method of preparing the receipt must clearly record the name and address of the enterprise; Record full name, address of the person paying money. Line "Reason for payment" records the content of the payment such as: Payment received from sales of goods, products, advance payments remaining,... Line "Amount": Record in numbers or words the amount paid into the fund, specify the unit of measurement is Vietnamese Dong,... Next line records the number of original vouchers attached to the receipt.

2. 2. Disbursement Slip (Model No. 02-TT)

a) Accounting voucher form Model No. 02-TT (Annexed to Circular No. 58/2026/TT-BTC dated May 25, 2026 of the Minister of Finance) Unit: __ Address: __ DISBURSEMENT Slip Date... month... year Kèm theo: …Original vouchers: Date ... month ... year ... Received full amount of money (written in words):

b) Content This voucher is prepared to reflect actual cash disbursed from the fund and serve as a basis for recording in detail the cash account.

c) Method of preparing the disbursement slip must clearly record the name and address of the enterprise; Record full name, address of the person receiving money. Line "Reason for payment" records detailed content. Line "Amount": Record in numbers or words the amount disbursed from the fund, specify the unit of measurement is Vietnamese Dong,... Next line records the number of original vouchers attached to the disbursement slip.

2. 3. Goods Receipt Slip (Model No. 01-VT)

a) Accounting voucher form Unit: __ Department: __ Date 25 May 2026 of the Minister of Finance) GOODS RECEIPT Slip Number: ++++++ +++++ +++++ +++++ +++++ +++++ +++++ Date ... month ... year ... Name of person delivering: According to date, month, and year of ...

Total amount (written in words): Number of original vouchers attached: Date ... month ... year ... ACCOUNTING DEPARTMENT (Or department with need for receipt) (Sign, write full name) WAREHOUSE OFFICER (Sign, write full name)

b) Content This voucher is prepared to track and reflect the materials, tools, products, goods received into stock from purchases outside, self-production, external processing, contributions or discoveries during inventory checks as a basis for recording in detail the materials, tools, products, goods, payment of purchase price, determination of responsibility with relevant parties, and accounting.

c) Method of preparation The left corner of the Goods Receipt Slip must clearly record the name of the unit, department receiving. The Goods Receipt Slip can be prepared for one or more types of materials, tools, products, goods received at one warehouse. When preparing the Goods Receipt Slip, record the receipt number and date, month, year; names of persons delivering materials, tools, products, goods; invoice numbers or purchase order numbers; name of warehouse, location of receipt. Columns A, B, C, D: Record serial number, name, brand, specification, quality; codes and units of measurement for materials, tools, products, goods. Column 1: Record the quantity according to the voucher (invoice or purchase order). Column 2: Record the actual quantity received into stock. Columns 3, 4: Record unit price and calculate the total amount for each type of material, tool, product, good received into stock (Column 4 = Column 2 x Column 3). Line Total: Record the total amount of all types of materials, tools, products, goods received into stock. Line "Total amount (written in words)": Write the total amount on the Goods Receipt Slip.

2. 4. Goods Dispatch Slip (Model No. 02-VT)

a) Accounting voucher form Model No. 02-VT (Annexed to Circular No. 58/2026/TT-BTC dated May 25, 2026 of the Minister of Finance) Unit: __ Department: __ GOODS Dispatch Slip Date... month... year... Name of person receiving goods: Dispatch from warehouse (lot): ... Location:

Total amount (written in words): Date ... month ... year ... RECIPIENT OF GOODS (Sign, write full name)

b) Content This voucher is prepared to track materials, tools, products, goods dispatched for use by various departments within the enterprise, serving as a basis for recording production and business expenses, calculating and checking usage, implementing material consumption quotas.

c) The method for preparing the left angle of the warehouse issuance voucher must specify the name of the unit and the issuing department. Warehouse issuance vouchers may be prepared for one or more types of materials, tools, products, or goods issued from a single warehouse at once. When preparing an issuance voucher, it is necessary to record the voucher number and date; the names and units (department) of the recipient of the material, tool, product, or good; the reason for issuance; the name of the warehouse and the location of issuance. Column A, B, C, D: Record the serial number, name, brand, specification, quality, code, and unit of measurement of the material, tool, product, or good. Column 1: Record the quantity of materials, tools, products, or goods required for issuance. Column 2: Record the actual quantity of materials, tools, products, or goods issued (the actual quantity issued can only be equal to or less than the requested quantity). Columns 3 and 4: Record the unit price and calculate the amount in money for each type of material, tool, product, or good issued (Column 4 = Column 2 x Column 3). The "Total Amount" line: Record the total amount of all types of materials, tools, products, or goods actually issued. The "Total Amount in Words" line: Write out the total amount in words on the warehouse issuance voucher.

Article 10. Financial Reporting

1. Responsibility for preparing and submitting financial reports

a) Each year, micro-enterprises that pay corporate income tax based on taxable income must prepare a financial report according to the guidelines in this Circular, except where laws provide otherwise.

Article 1. Scope of Application

This Circular provides guidance on accounting vouchers, bookkeeping records, preparation and presentation of financial reports for micro-enterprises. The determination of tax obligations for micro-enterprises is carried out in accordance with the provisions of tax law.

Article 2. Applicability

1. The applicability of this Circular is to micro-enterprises, where the criteria for determining a micro-enterprise are based on the provisions of the law supporting small and medium-sized enterprises.

2. Individual traders or sole proprietors may choose to apply this Circular for their accounting work if they so desire.

Article 3. Organization of Accounting Work

1. Micro-enterprises may appoint an accountant who is a blood relative, adoptive parent, spouse, child (biological or adopted), sibling, or financial and administrative staff member, warehouse manager, cashier, or person responsible for purchasing and selling assets within the micro-enterprise according to applicable law as required by the enterprise.

2. Micro-enterprises are not required to appoint a chief accountant. In cases where a micro-enterprise appoints someone to take on accounting responsibilities in place of a chief accountant, that person may sign on behalf of the chief accountant for accounting vouchers, bookkeeping records, and financial reports of the unit.

Article 4. Application of Accounting Standards

1. Micro-enterprises shall prepare their books and financial statements based on the value-added tax (VAT) and corporate income tax (CIT) payment method as prescribed by VAT and CIT laws, in accordance with one of the cases specified in Articles 5, 6, 7, and 8 of this Circular, and prepare financial reports according to the guidance provided in Article 10 of this Circular. In the event that a micro-enterprise changes its VAT and CIT payment method as prescribed by tax law, it shall apply the accounting ledger system as directed in this Circular that is consistent with the payment method of the enterprise.

2. If during the financial year, a change in criteria causes a micro-enterprise to no longer fall under the scope of application of this Circular, such an enterprise may continue to use this Circular until the end of the current financial year and must apply appropriate accounting standards from the next financial year onwards as per legal provisions.

3. Micro-enterprises may choose to adopt small and medium-sized enterprise accounting standards that are suitable for their production and business operations and management requirements, but such changes must be consistent throughout a single financial year. Any change in applied accounting standards can only occur at the start of the next accounting period.

4. If individual traders or sole proprietors choose to apply these accounting standards, they must do so consistently for one financial year. Any change in applied accounting standards can only occur at the start of the next accounting period.

5. To suit their production and business operations and management requirements, micro-enterprises may design additional or modify existing accounting voucher and ledger forms beyond those provided by this Circular. The modified accounting vouchers and ledgers must comply with Article 16 and Sections 1, 2, 3, and 4 of the Accounting Law, ensuring full, timely, truthful, transparent, and verifiable records for asset and capital management. If a micro-enterprise generates accounting vouchers subject to different legal provisions, they must follow those specific regulations.

6. Where a micro-enterprise uses electronic invoices with tax administration system support to determine and notify the VAT, CIT, and other taxes due (if any), such enterprises may use the ledger forms provided in this Circular for tracking and reconciling with the tax authority's notification of taxes due.

Chapter II

SPECIFIC PROVISIONS

1. Accounting Documents

Micro enterprises use invoices and other accounting documents in accordance with accounting laws, tax laws as the basis for determining revenue.

2. Cashbooks

2.1 In this case, micro enterprises apply Sales Revenue Number (Model S1-DNSN) to record sales revenue of goods and services.

2.2 Format, content, and recording methods of cashbooks

a) Format of cashbooks

SALES CASHBOOK OF GOODS AND SERVICES

Year:

b) Content: This book is opened to record sales revenue and provision of services for each period according to groups of goods, services, and business activities with the same VAT rate or corporate income tax rate. In case a micro enterprise has different groups of goods, services, and business activities, this book can be opened for each group of goods, services, and business activities with the same VAT rate or corporate income tax rate.

c) Recording methods

Column A, B: Record invoice number, date, month.

Column C: Record explanation of revenue-generating business transactions. Depending on management requirements, micro enterprises may record revenue per invoice, document or the total amount with detailed data tables according to law.

Column 1: Record sales revenue for each group of goods, services, and business activities as the basis for determining sales revenue and provision of services with the same VAT rate or corporate income tax rate. Based on sales revenue of goods and services in the period, micro enterprises determine the amount of VAT and corporate income tax to be paid according to tax laws. The last line records the total VAT and corporate income tax to be paid in the period.

Article 6. Micro enterprises pay VAT at a percentage rate based on sales revenue and pay corporate income tax on taxable income

1. Accounting Documents

Micro enterprises use invoices, purchase receipts for goods and services without invoices, and other accounting documents in accordance with accounting laws, tax laws as the basis for determining various revenues, incomes, expenses, and VAT and corporate income tax to be paid or already paid during the period.

2. Cashbooks

2.1 In this case, micro enterprises apply cashbooks according to the following list:

2. Bookkeeping format, content, and recording methods

a) Sales revenue of goods and services (Model S2a-DNSN)

a1) Format of cashbooks

as of May 25, 2026 by the Minister of Finance)

SALES REVENUE OF GOODS AND SERVICES

Year:

Date ... month ... year ...

a2) Content: This book is opened to record sales revenue and provision of services for each period according to groups of goods, services, and business activities with the same VAT rate. In case a micro enterprise has different groups of goods, services, and business activities, this book can be opened for each group of goods, services, and business activities with the same VAT rate.

a3) Recording methods

Column A, B: Record invoice number, date, month.

Column C: Record explanation of revenue-generating sales of goods, services according to groups of goods, services, and business activities with the same VAT rate. Micro enterprises may record revenue per invoice, document or the total amount with detailed data tables according to law.

Column 1: Record sales revenue for each group of goods, services, and business activities as the basis for determining sales revenue and provision of services in each industry, activity with the same VAT rate. Based on sales revenue of goods and services in the period, micro enterprises determine the amount of VAT to be paid according to tax laws.

Line "VAT still due at the beginning of the period": Micro enterprises base their records on the VAT still due from the previous period to track and reflect the VAT still due at the beginning of the period.

Line "Amounts incurred during the period": Micro enterprises record sales revenue for each group of goods, services, and business activities or transactions with the same VAT rate that occurred in the period.

Line "Total VAT to be paid during the period": Micro enterprises base their records on the amount of VAT due for each industry, activity with the same VAT rate to determine the total VAT to be paid in the period.

Line "VAT already paid during the period": Micro enterprises record the VAT already paid in the period.

Line "VAT still due at the end of the period": Micro enterprises base their records on the difference between the VAT still due at the beginning of the period, the VAT due for the current period, and the VAT already paid during the period to determine the VAT still due at the end of the period to be carried forward.

b) Detailed record of revenue and expenses (Model S2b-DNSN)

b) Format of cashbooks

UNIT: __ ADDRESS: __

DETAIL RECORD OF REVENUE AND EXPENSES
Name b2) Content: This book is opened to track revenues, incomes, and expenses arising from the production, business activities, and other activities of micro enterprises.

Based on revenues, incomes, and expense items, micro enterprises determine the amount of corporate income tax to be paid according to tax laws.

b3) Recording methods

Column A, B: Record invoice number, date, month.

Column C: Record explanation of business transactions.

Column 1: Record amounts corresponding to each content as stated in column C.

Line "Corporate income tax still due at the beginning of the period": Micro enterprises base their records on the corporate income tax due from the previous period to track and reflect the corporate income tax still due at the beginning of the period.

Line "Amounts incurred during the period": Micro enterprises record revenues, incomes, and expenses arising from sales of goods, services, and other activities in the current period.

Line "1. Revenue and income": Micro enterprises base their records on invoices and documents to record revenue and income generated from the sale of goods, services, and other activities per invoice or total amount with detailed data tables according to law.

Line "2. Expenses": Micro enterprises base their records on relevant invoices and documents to record total expenses incurred in the period for each business transaction.

The line "Số phát sinh trong kỳ": Micro-enterprises shall allocate revenues, incomes, and expenses arising from sales of goods, services, and other activities during the period.

Clause 1. Revenues and Incomes: Micro-enterprises shall record revenues and incomes generated from sales of goods, services, and other activities based on invoices and supporting documents, either individually or in total with detailed data tables as prescribed by law.

Clause 2. Expenses: Micro-enterprises shall record the total expenses incurred during the period based on relevant invoices and supporting documents for each transaction.

The line "Total corporate income tax due for the period": Micro enterprises shall base their determination of taxable corporate income and the applicable corporate income tax rate on the detailed information in sections "1. Revenue and Income", "2. Expenses" to determine the total corporate income tax due for the period in accordance with the provisions of tax laws.

The line "Corporate income tax paid for the period": Micro enterprises shall record the amount of provisional corporate income tax paid during the period.

The line "Corporate income tax still due at the end of the period": Micro enterprises shall base their determination on the corporate income tax still due or refunded from the previous period; the difference between the total corporate income tax due and the provisional corporate income tax paid during the period to determine the amount of corporate income tax still due at the end of the period for carryover to the next period.

c) Detailed inventory book for materials, tools, products, goods (Model S2c-DNSN) c1) Accounting ledger form dated 25 May 2026 by the Minister of Finance

Model S2c-DNSN

DETAIL OF MATERIALS, TOOLS, PRODUCTS, GOODS

Name of material, tool, product, goods...

c2) Content

This ledger is opened to monitor and manage the import, export, and stock levels for each type of material, tool, product, or good.

c3) Method of recording numbers

Column A, B: Record invoice number, date, and month.

Column C: Record description of business transactions.

Column D: Unit of measurement for each type of material, tool, product, or good,

The ex-factory price is calculated separately for each type of material, tool, product, or good according to the following formula:

(Opening stock value + Value of goods purchased during the period)

Divided by: Opening stock quantity + Quantity of goods purchased during the period)

Record the quantity of each type of material, tool, product, or good

Column 3: Record the value (amount) of each type of material, tool, product, or good received into inventory (Column 3 = Column 1 x Column 2).

Column 4: Record the quantity of each type of material, tool, product, or good issued from inventory.

Column 5: Record the value (amount) of each type of material, tool, product, or good issued from inventory (Column 5 = Column 1 x Column 4).

Column 6: Record the quantity of each type of material, tool, product, or good in stock.

d) Detailed transfer ledger (Model S2d-DNSN)

d1) Accounting ledger form

DETAIL OF TRANSFERS

Year:

Unit of measurement:

d2) Content

This ledger is opened to monitor cash and non-interest-bearing deposits (deposits for payment purposes) transactions in the account of a micro enterprise at banks and payment service providers as per legal provisions. The micro enterprise may open this ledger in detail by type of money (cash, non-interest-bearing deposits). For non-interest-bearing deposits, this ledger can be opened to separately monitor the amount deposited with each bank or payment service provider.

d3) Method of recording numbers

Column A, B: Record invoice number, date, and month of the document.

Column C: Record description of business transactions.

Columns 1, 2: Record amount received or paid in cash or non-interest-bearing deposits deposited into or withdrawn from the account.

At the end of the period, the micro enterprise shall calculate the total cash receipts, disbursements, and balance in the cash box, as well as the balance of non-interest-bearing deposits received and disbursed, with the final balance at the end of the period.

Article 7. Micro enterprises pay VAT on a credit basis and corporate income tax at a percentage rate based on revenue

1. Accounting vouchers

Micro enterprises use invoices, purchase receipts for goods and services without invoices, and other accounting documents as per legal provisions to determine revenue.

2. Accounting entries

2.1 In this case, micro enterprises apply the following ledger accounts according to the list below

2.2 Form of accounting ledger, content, and method of recording a) Sales revenue ledger for goods and services (Model S3a-DNSN) a1) Accounting ledger form

SALES REVENUE LEDGER FOR GOODS AND SERVICES

Year:

Unit of measurement:

a2) Content

This ledger is opened to record sales revenue for goods and services in the period according to groups of goods, services, and business activities with the same percentage rate for corporate income tax. If the micro enterprise has multiple groups of goods, services, or business activities, this ledger can be opened for each group of goods, services, or business activities with the same percentage rate.

a3) Method of recording

Column A, B: Record invoice number, date, and month of the document.

Column C: Record description of sales revenue for goods and services according to groups of goods, services, or business activities with the same percentage rate for corporate income tax.

Column 1: Record the amount sold for each group of goods, service, or business activity as a basis for determining sales revenue for each group of goods, service, or business activity with the same percentage rate for corporate income tax.

Line "Corporate income tax still due at the beginning of the period": Micro enterprises shall base their determination on the corporate income tax due from the previous period to monitor and reflect the amount of corporate income tax still due at the beginning of the period.

Line "Amounts incurred during the period": Micro enterprises shall record sales revenue for goods and services according to groups of goods, services, or business activities, or according to transactions with the same percentage rate for corporate income tax that occurred during the period. Micro enterprises may record revenue based on each invoice, receipt, or in total with a detailed data table as per legal provisions.

Line "Total corporate income tax due for the period": Based on sales revenue of goods and services during the period, micro enterprises shall determine the amount of corporate income tax due for each business activity or transaction with the same percentage rate to determine the total corporate income tax due for the period in accordance with tax laws.

Line "Corporate income tax paid for the period": Micro enterprises shall record the amount of provisional corporate income tax paid during the period.

Line "Corporate income tax still due at the end of the period": Micro enterprises shall base their determination on the corporate income tax still due from the previous period; the total corporate income tax due and the provisional corporate income tax paid during the period to determine the amount of corporate income tax still due at the end of the period for carryover to the next period.

b) VAT liability monitoring ledger (Model S3b-DNSN)

b1) Accounting ledger form

LEDGER FOR VAT LIABILITIES

Year:

Contact information:

b2) Content

This register is maintained to monitor the implementation of value-added tax (VAT) obligations that a micro-enterprise must pay, has paid, and still owes. The information and data in this register serve as the basis for the tax authority to determine whether the micro-enterprise has paid VAT correctly, fully, and timely into the state budget in accordance with tax laws.

b3) Bookkeeping method

Column A, B: Record the invoice number, date, and month.

Column C: Record the economic transaction content that has occurred.

"Opening Balance" line: The micro-enterprise shall record the VAT due at the end of the previous period as either the amount of input VAT to be offset or the amount of input VAT for which a refund is available, or as the amount of output VAT still due, in the corresponding column 1 or column 2.

"Intra-period Variations" line: The micro-enterprise shall record the input VAT that can be offset based on invoices and other documents issued during the period related to column 1, and the output VAT based on invoices and other documents related to column 2.

"Total VAT Due for the Period" line: The micro-enterprise shall determine the total VAT due for the period based on the difference between the output VAT and the input VAT that can be offset.

"VAT Paid During the Period" line: The micro-enterprise shall reflect the VAT paid by the enterprise during the period.

"VAT Refunded During the Period" line: The micro-enterprise shall reflect the VAT refunded to the enterprise during the period.

"Closing Balance" line: The micro-enterprise shall record, based on the input VAT that can be offset or for which a refund is available at the end of the period in column 1; and based on the output VAT still due at the end of the period in column 2. Specifically:

+ Input VAT to be offset or refunded at the end of the period = Input VAT balance at the beginning of the period + Input VAT incurred during the period - Output VAT incurred during the period + VAT paid during the period - VAT refunded during the period.

+ Output VAT still due at the end of the period = Output VAT to be paid at the beginning of the period + Output VAT incurred during the period - Input VAT incurred during the period - VAT paid during the period + VAT refunded during the period.

Article 8. Micro-enterprises shall pay VAT on a credit basis and pay corporate income tax (CIT) on taxable income

1. Accounting vouchers

A micro-enterprise uses invoices, purchase receipts for goods and services without invoices, and other accounting documents in accordance with accounting laws and tax laws as the basis to determine revenue, income, expenses, and VAT and CIT due or paid during the period.

2. Accounting ledger

2.1. In this case, a micro-enterprise shall apply the following accounting ledgers:

2.2. Accounting ledger forms, content, and bookkeeping methods:

The forms, contents, and methods of bookkeeping are carried out in accordance with the guidance provided at paragraph b point 2.2 clause 6 of this Circular.

b) Detailed Inventory Book of Materials, Tools, Products, Goods (Form No. S2c-DNSN)

The forms, contents, and methods of bookkeeping are carried out in accordance with the guidance provided at paragraph c point 2.2 clause 6 of this Circular.

c) Detailed Cash Book (Form No. S2d-DNSN)

The forms, contents, and methods of bookkeeping are carried out in accordance with the guidance provided at paragraph d point 2.2 clause 6 of this Circular.

d) Tracking Tax Obligations for VAT (Form No. S3b-DNSN)

The forms, contents, and methods of bookkeeping are carried out in accordance with the guidance provided at paragraph b point 2.2 clause 7 of this Circular.

Article 9. Other Accounting Books and Documents

1. Other Accounting Books

In addition to the accounting books prescribed in Articles 5, 6, 7, and 8 of this Circular, based on the characteristics of production and business operations and management requirements, micro enterprises may use detailed accounting books according to the following list:

1.1. Detailed Payment Book (Model No. S4a-DNSN) a) Accounting Book Form

DETAILLED PAYMENT BOOK

Object:

Date ... month ... year ...

LEGAL REPRESENTATIVE (Sign, write full name and affix seal)

b) Content

This book is opened to monitor the payment status of receivables and payables of micro enterprises. In case a micro enterprise has multiple receivable and payable items with different contents, nature, and debtor entities (e.g., customer receivables, loans, advance payments; supplier payables, borrowings, margin deposits, suretyship from other units, salaries, and other amounts due in connection with wages; taxes, and other state revenues), based on the characteristics of production and business operations and management requirements, this book may be opened in detail for each debtor entity (customers, suppliers, etc.) to monitor payment of debts according to each entity, each payment period, each individual payment, etc.

Specifically, tax obligations and state revenue items reflected in this book do not include value-added tax or corporate income tax but only personal income tax, export duties, import duties, special consumption taxes, resource taxes, environmental protection taxes, land use taxes, and other taxes.

c) Bookkeeping Method

Column A, B: Record invoice number, date, and month.

Column C: Record the nature of economic transactions occurring.

Column 1: Record the value of receivables from sales of goods or services, loans, advances, suretyship, margin deposits, etc.

Column 2: Record the value of receivables already received in cash.

Column 3: Record the value of outstanding receivables.

Column 4: Record the value of payables for purchases of goods or services, borrowings, margin deposits, suretyship, etc.

Column 5: Record the value of payables already paid in cash.

Column 6: Record the value of outstanding payables.

1.2. Fixed Assets Book (Model No. S4b-DNSN)

a) Accounting Book Form

DETAILLED FIXED ASSETS BOOK

Type of Asset:

Date ... month ... year ...

ACCOUNTANT (Sign, write full name)

b) Content

This book is opened to monitor and manage the fixed assets of micro enterprises from acquisition, use until reduction in fixed assets.

c) Bookkeeping Method

This book is opened for each type of fixed asset or types of fixed assets of a micro enterprise (buildings, machinery, equipment, etc.). Based on the increase and decrease in fixed assets documents, record into the fixed assets book:

Column A, B: Record document number, date, and month.

Column C: Record name, characteristics, and designation of the fixed asset.

Column D: Record the month and year when the fixed asset was put into use.

Column 1: Record original cost of the fixed asset.

Column 2: Record annual depreciation rate of the fixed asset.

Column 3: Record depreciation expense for the year.

Column 4: Record accumulated depreciation up to the end of the period or at the time of reduction in fixed assets.

Columns E, G: Record document number, date, month, and year when reducing fixed assets.

Column H: Record reason for reduction (sale, disposal, etc.)

1.3. Book to Track Other Tax Obligations (Model No. S4c-DNSN)

a) Accounting Book Form

Model No. S4c-DNSN

ADDRESS:

BOOK TO TRACK OTHER TAX OBLIGATIONS

Year

b) Content

This book is opened to monitor other types of taxes (if applicable): export duties, import duties, special consumption taxes, resource taxes, environmental protection taxes, land use taxes, and other taxes. Depending on the characteristics of production and business operations and management requirements, micro enterprises may open this book in detail for each type of tax.

c) Bookkeeping Method

Column A: Record date when the entry is made.

Column B: Record nature of economic transaction occurring.

Column 1: Record quantity of goods or services subject to tax.

Column 2: Record absolute tax amount according to legal provisions on export duties, import duties, special consumption taxes, and environmental protection taxes.

Column 3: Record unit price for calculating the tax based on legal provisions on taxation.

Column 4: Record applicable tax rate according to legal provisions on export duties, import duties, special consumption taxes, resource taxes, land use taxes.

Column 5: Calculate export duties, import duties, and special consumption taxes using percentage method.

Column 6: Calculate export duties, import duties, and special consumption taxes using absolute amount method.

Column 7: Calculate the tax due for export duties, import duties, and special consumption taxes according to legal provisions on taxation.

Column 8: Calculate environmental protection tax due according to legal provisions on taxation.

Column 9: Calculate resource tax due according to legal provisions on taxation.

Column 10: Calculate land use tax due according to legal provisions on taxation.

Column 11: Calculate other taxes due according to legal provisions on taxation.

1.4. Book to Track Shareholders' Equity (Model No. S4d-DNSN)

a) Accounting Book Form

BOOK TO TRACK SHAREHOLDERS' EQUITY

Year:

Unit of Measurement:

b) Content

This book is opened to monitor in detail the increase, decrease, and balance of various types of shareholders' equity, such as capital contributions by owners, post-tax profits not yet distributed, and other funds under shareholders' equity.

c) Bookkeeping Method

Column A, B: Record document number, date, and month.

Column C: Record description of economic transaction occurring.

Column 1: Record value of shareholders' equity increases during the period.

Column 2: Record value of shareholders' equity decreases during the period.

Value of opening balance and closing balance of various types of shareholders' equity

2. Other Document List

In addition to invoices, purchase receipts for goods or services without an invoice, micro enterprises may choose to use accounting documents according to the following list:

2.1. Receipt (Model No. 01-TT)

a) Accounting Document Form

UNIT: __ ADDRESS: __

RECEIPT

Date ... month ... year ...

LEGAL RECIPIENT (Sign, write full name)

Received the full amount of money (written in words)

b) Content

This document is prepared to reflect the actual cash deposited into the fund and serve as a basis for recording in the detailed cash ledger. All cash deposits into the fund must be accompanied by an Receipt.

c) Method of Preparation

The Receipt must clearly state the name and address of the business; it must also record the full name, address, and contact information of the person making the payment.

The "Reason for Payment" line should specify the nature of the payment such as: Payment from sales of goods or products, overpayment refund,...

The "Amount": Record in figures and words the amount of cash deposited into the fund, specifying the unit of measurement as Vietnamese Dong,...

The next line records the number of original documents attached to the Receipt.

2.2. Payment Voucher (Model No. 02-TT)

a) Accounting Document Form

PAYMENT VOUCHER

Attached: …Original documents:

Date ... Month ... Year ...

Received full amount (in words):

b) Content

This document is prepared to reflect the actual cash withdrawn from the fund and serve as a basis for recording in the detailed cash ledger.

c) Method of Preparation

The Payment Voucher must clearly state the name and address of the business; it must also record the full name, address, and contact information of the person receiving payment.

The "Reason for Expenditure" line should specify the detailed nature of the expenditure.

The "Amount": Record in figures or words the amount of cash withdrawn from the fund, specifying the unit of measurement as Vietnamese Dong,...

The next line records the number of original documents attached to the Payment Voucher.

2.3. Goods Receipt Voucher (Model No. 01-VT)

a) Accounting Document Form

UNIT: __ DEPARTMENT: __

dated May 25, 2026 by the Minister of Finance)

GOODS RECEIPT VOUCHER

Name of person delivering:

According to the date and number of ...

Total amount (in words):

Number of original documents attached:

Date ... Month ... Year ...

b) Content

This document is prepared to track and reflect materials, tools, products, goods received into inventory due to purchases from external sources, self-production, outsourcing for processing, capital contributions, or discoveries during inventory checks. It serves as a basis for recording in the detailed ledger of materials, tools, products, goods, payment of amounts, determination of responsibilities with relevant parties, and accounting records.

c) Method of Preparation

The left corner of the Goods Receipt Voucher must clearly state the name of the unit or department receiving the inventory. The Goods Receipt Voucher may be prepared for one or more types of materials, tools, products, goods received at a single warehouse.

When preparing the Goods Receipt Voucher, it is necessary to record the voucher number and date, month, year; the full name, unit (department) of the person delivering the materials, tools, products, goods; the reason for receipt; the name of the warehouse and location of receipt.

Column A, B, C, D: Record the serial number, name, brand, specification, quality, code number, and unit of measurement of the materials, tools, products, goods.

11: Record the quantity according to the document (invoice or receipt for purchase).

Column 2: Record the actual quantity received into inventory.

Columns 3, 4: Record the unit price and calculate the total amount of each type of material, tool, product, goods received into inventory (Column 4 = Column 2 x Column 3).

Sum Line: Record the total amount for all types of materials, tools, products, goods received into inventory.

"Total Amount (in words)": Record the total amount on the Goods Receipt Voucher in words.

2.4. Goods Dispatch Voucher (Model No. 02-VT)

a) Accounting Document Form

Model No. 02-VT (Accompanying Circular No. 58/2026/TT-BTC dated May 25, 2026 by the Minister of Finance)

UNIT: __ DEPARTMENT: __

GOODS DISPATCH VOUCHER

Name of person receiving goods:

Dispatched from warehouse (lot): ... Location:

Total amount (in words):

Date ... Month ... Year ...

RECIPIENT OF GOODS (Sign, with full name)

b) Content

This document is prepared to track materials, tools, products, goods dispatched from the warehouse for use by various departments within the business. It serves as a basis for accounting of production and operational costs, calculation and verification of usage, and implementation of consumption quotas.

c) Method of Preparation

The left corner of the Goods Dispatch Voucher must clearly state the name of the unit or department dispatching the inventory. The Goods Dispatch Voucher may be prepared for one or more types of materials, tools, products, goods dispatched from a single warehouse.

When preparing the Goods Dispatch Voucher, it is necessary to record the voucher number and date, month, year; the full name, unit (department) of the person receiving the materials, tools, products, goods; the reason for dispatch; the name of the warehouse and location of dispatch.

Column A, B, C, D: Record the serial number, name, brand, specification, quality, code number, and unit of measurement of the materials, tools, products, goods.

Column 1: Record the quantity of materials, tools, products, goods requested for dispatch.

Column 2: Record the actual quantity dispatched (the actual quantity dispatched may not exceed the requested quantity).

Columns 3, 4: Record the unit price and calculate the total amount of each type of material, tool, product, goods dispatched (Column 4 = Column 2 x Column 3).

Sum Line: Record the total amount for all types of materials, tools, products, goods actually dispatched.

"Total Amount (in words)": Record the total amount in words on the Goods Dispatch Voucher.

Article 10. Financial Reporting

1. Regarding the responsibility for preparing and submitting financial reports

a) Each year, micro enterprises that pay corporate income tax based on the taxable income method shall prepare a financial report in accordance with the guidelines set forth in this Circular, except where other laws provide otherwise.

The annual financial report of a micro enterprise must be submitted to the competent state authority within 90 days from the end of the accounting year.

The submission of the financial report by a micro enterprise shall be carried out in accordance with relevant laws. In cases where the financial reports of micro enterprises are stored in the National Enterprise Registration Information System, the authorities receiving such reports may request information about the financial reports of the enterprises in accordance with applicable law.

b) Micro enterprises that pay corporate income tax based on a percentage of sales revenue are not required to prepare and submit financial reports to the competent state authority, except where other laws require otherwise.

In cases where micro enterprises that pay corporate income tax based on a percentage of sales revenue choose to apply the accounting system prescribed in Article 6 and Article 8 of this Circular for management purposes, they shall still prepare financial reports but are not required to submit them to the competent state authority. Such reports may be stored, preserved, and used by the enterprise according to regulations, with information provided upon request from the competent state authority.

2. Financial Reporting System for Micro Enterprises

2.1 Each year, micro enterprises that pay corporate income tax based on the taxable income method shall prepare financial reports in accordance with the following categories:

2.2 Form, content, and preparation methods of micro enterprise financial reports

2.2.1 Financial Position Statement (Form B01 - DNSN)

a) Financial report form

FINANCIAL POSITION STATEMENT

As at ... day ... month ... year ...

) Content and preparation method of the financial position statement

b) Assets

Cash (Code 110)

This item reflects the total balance of cash in hand, demand deposits (deposits for immediate payment), in the accounts of micro enterprises at banks and organizations providing payment services as of the end of the accounting period.

The data to be recorded in this item are the final balance of cash and demand deposits on the detailed ledger.

Accounts Receivable (Code 120)

This item reflects the total value of all accounts receivable of micro enterprises as of the end of the accounting period, such as: Amounts due from customers, input VAT refunds, advances received for loans, provisional payments, deposits, and guarantees.

The data to be recorded in this item are based on the final balance of accounts receivable in the ledger of unsettled transactions and other relevant accounting ledgers.

Inventory (Code 130)

This item reflects the total value of all types of inventory held for production and business operations as of the end of the accounting period.

The data to be recorded in this item are the final balance of inventories on detailed ledgers of materials, tools, products, goods.

Fixed Assets (Code 140)

This item reflects the total remaining value (original cost less accumulated depreciation) of all types of fixed assets as of the end of the accounting period.

The data to be recorded in this item are the final balance of fixed assets on the fixed asset ledger.

Other Assets (Code 150)

This item reflects the value of other assets not already reflected at Codes 110, 120, 130, and 140 above, such as time deposits (savings accounts), differences between provisional corporate income tax payments and actual tax due to the state,...

Total Assets (Code 200)

This item reflects the total value of assets of micro enterprises as of the end of the accounting period.

Code 200 = Code 110 + Code 120 + Code 130 + Code 140 + Code 150

b2) Liabilities (Code 300)

This is a summary item reflecting the total amount of liabilities of micro enterprises as of the end of the accounting period.

Code 300 = Code 310 + Code 320

Current Liabilities (Code 310)

This item reflects the amounts that micro enterprises still owe to creditors, such as payments due to suppliers, loans payable, salaries and other payroll-related deductions, deposits received as guarantees or wagers, and other liabilities.

The data to be recorded in this item are based on the final balance of current liabilities in the ledger of unsettled transactions.

Taxes and Other Amounts Due to State (Code 320)

This item reflects the total amount of VAT, corporate income tax, and other taxes due by micro enterprises as of the end of the accounting period.

Depending on the method of calculating VAT, corporate income tax, and other taxes, the data recorded in this item are based on detailed final balances in sales ledgers, VAT tracking ledgers, detailed revenue and expense ledgers, and unsettled transactions ledgers,...

b3) Equity (Code 400)

This item reflects the equity of micro enterprises, including capital contributions by owners, undistributed profits after tax, and other funds under equity.

Code 400 = Code 410 + Code 420 + Code 430

Capital Contributions by Owners (Code 410)

This item reflects the total capital contributed by owners (shareholders, members).

The data to be recorded in this item are based on the final balance in the ledger tracking owner's equity (detailed contributions of owners).

Undistributed Profits After Tax (Code 420)

This item reflects the net profit (or loss) after tax remaining as of the end of the accounting period.

The data to be recorded in this item are based on the final balance in the ledger tracking owner's equity (detailed undistributed profits after tax).

Other Funds Under Equity (Code 430)

This item reflects the balances of other funds under equity as of the end of the accounting period.

The data to be recorded in this item are based on the final balance in the ledger tracking owner's equity (detailed other funds under equity).

Total Equity (Code 500)

Reflecting the total amount of all capital sources forming the assets of the enterprise at the end of the accounting period.

Code 500 = Code 300 + Code 400.

2.2.2. Report on Operating Results (Model B02 - DNSN)

a) Financial Statement Form

Unit: __ Address: __

dated May 25, 2026 by the Minister of Finance)

REPORT ON OPERATING RESULTS

Year ...

b) Content and Method of Preparing Financial Statements

b1) Revenue and Net Income (Code 01)

This expense reflects the total net revenue from sales and services, and other income after deducting any revenue deductions for the reporting period (if applicable).

Data to be recorded in this item are based on the total revenue from goods sold, services provided, and other income as recorded in the Sales Ledger or Cost Ledger.

b2) Expenses (Code 02)

This expense reflects the total expenses incurred during the reporting period including raw material costs, labor costs, depreciation of fixed assets, external service costs, interest expenses, etc.

Data to be recorded in this item are based on the total expenses for the period as recorded in the Sales and Cost Ledger.

b3) Taxable Profit Before Income Tax (Code 03)

This expense reflects the total net profit (or loss) from operations of a micro-enterprise. Data to be recorded in this item are based on the difference between revenue and net income with expenses for the period.

Code 03 = Code 01 - Code 02.

b4) Income Tax Expense (Code 10)

This expense reflects the total income tax expenses to be paid in the reporting year as per the provisions of the tax law. Data to be recorded in this item are based on the total income tax payable as recorded in the Sales and Cost Ledger.

65) Net Profit After Income Tax (Code 20)

This indicator reflects the net profit after income tax for a micro-enterprise in the reporting year.

Data to be recorded in this item are based on the difference between taxable profit before income tax and income tax expenses.

Code 20 = Code 03 - Code 10.

Section III

IMPLEMENTATION ORGANIZATION

Article 11. Transfer of Accounting Ledger Balances

1. Micro-enterprises shall, based on the ledger balances of accounting accounts as stipulated in Circular No. 132/2018/TT-BTC dated December 28, 2018, issued by the Minister of Finance to guide the accounting system for micro-enterprises, implement the transfer into relevant ledgers when applying this Circular as follows:

a) The enterprise shall base its transfer on the debit balance of Account 1111 "Cash" and transfer it to the opening balance of the Cash Detail Ledger (detailing cash), and the debit balance of Account 1112 "Bank Deposits" and transfer it to the opening balance of the Cash Detail Ledger (detailing non-time deposits for payment purposes) at banks and organizations providing payment services in accordance with legal provisions;

b) The enterprise shall base its transfer on the debit balances of Accounts 1311 "Accounts Receivable from Customers", 1318 "Other Amounts Due", credit balances of Accounts 3311 "Amounts Payable to Employees", 3312 "Employee Benefits and Other Deductions", and 3318 "Other Amounts Payable" and transfer them to the opening balance corresponding to the receivables or payables in the Debtor/Creditor Ledger for each debtor/creditor;

c) The enterprise shall base its transfer on the debit balances of Accounts 1313 "Input VAT Deducted", credit balances of Accounts 33131 "VAT Payable" and transfer them to the corresponding lines in the VAT Liability Ledger for input or output VAT;

d) The enterprise shall base its transfer on the debit balances of Accounts 1521 "Raw Materials, Tools", 1524 "Work-in-Progress Costs", and 1526 "Finished Goods, Merchandise" and transfer them to the opening balance in the Raw Material, Tool, Product, Merchandise Detail Ledger for each raw material, tool, product, merchandise;

d) The enterprise shall base its transfer on the credit balances of Account 211 "Fixed Assets" and transfer them to the opening balance of the Fixed Asset Register;

e) The enterprise shall base its transfer on the credit balances of Accounts 4111 "Owner's Capital Contribution", 4118 "Undistributed Profits After Tax" and transfer them to the opening balance in the Owner's Equity Ledger (detailing owner's capital contributions and undistributed profits after tax).

g) The enterprise shall base its transfer on the credit balances of Accounts 4111 "Owner's Capital Contribution", 4118 "Undistributed Profits After Tax" and transfer them to the opening balance in the Owner's Equity Ledger (detailing owner's capital contributions and undistributed profits after tax).

2. When a micro-enterprise changes its accounting system due to conversion of VAT or corporate income tax payment methods as per legal provisions, or by choosing or ceasing to choose the small and medium-sized enterprise accounting system, it shall base its transfer on the final balances in the ledgers for the previous period to adjust the opening balances of relevant ledgers for the subsequent period accordingly.

Article 12. Enforceability

1. This Circular shall take effect from July 1, 2026 and apply to the fiscal year commencing on or after July 1, 2026.

2. The Circular No. 132/2018/TT-BTC dated December 28, 2018, issued by the Minister of Finance, guiding accounting systems for micro-enterprises shall cease to be effective from the date this Circular takes effect.

3. People's Committees, Departments of Finance and Taxation in Provinces and Municipalities directly under the Central Government are responsible for implementing the guidance for micro-enterprises to comply with this Circular.

4. In the course of implementation, if any difficulties arise, please report to the Ministry of Finance for study and resolution.

Central Committee of the Communist Party of Vietnam:

Prime Minister and Deputy Prime Ministers of the Government:

Central Committee Office and Committees of the Party;

Office of the General Secretary,

Office of the National Assembly:

Ethnic Affairs Committee and Committees of the National Assembly;

Office of the President:

Supreme People's Procuratorate:

Supreme People's Court;

National Audit Office:

Central Committee of the Vietnam Fatherland Front;

Vietnam Chamber of Commerce and Industry:

Ministries at the same level as Ministries:

People's Committees, People's Councils of Provinces and Municipalities directly under the Central Government;

Departments of Finance in Provinces and Municipalities directly under the Central Government:

Taxation Authorities in Provinces and Municipalities directly under the Central Government;

Office for Checking Official Documents and Managing Administrative Violations

Vietnam Accounting and Auditing Association:

Vietnam Society of Certified Public Accountants;

National Database on Laws;

Gazette, Electronic Information Bulletin: Government, Ministry of Finance

Units under the Ministry of Finance:

VT, Audit Department (50 copies attached)