Uni 26-01-2026 - About accounting period combination

Official letter 66/QLKT-DN about accounting period combination:

Based on the above regulations, the Department of Accounting and Auditing Management and Supervision of the Ministry of Finance responds to the consolidation of financial statements for 2025 as follows: Circular 99/2025/TT-BTC takes effect from January 1, 2026, and there is no provision allowing enterprises to apply Circular 99/2025/TT-BTC before January 1, 2026. Therefore, although your company was established on December 10, 2025, there is no basis for applying Circular 99/2025/TT-BTC from December 10, 2025. Furthermore, the first accounting period of your company does not exceed three consecutive monthly accounting periods (starting from December 10, 2025, to December 31, 2025), and your company does not consolidate it with the following accounting period (starting from December 10, 2025). Starting from January 1, 2026, to establish a single accounting year for the province is still in accordance with the provisions of Article 12 of the 2015 Accounting Law.