{"id":999981502,"date":"2026-07-08T14:21:39","date_gmt":"2026-07-08T07:21:39","guid":{"rendered":"https:\/\/bizzi.vn\/?post_type=tai-lieu&#038;p=999981502"},"modified":"2026-07-09T11:20:31","modified_gmt":"2026-07-09T04:20:31","slug":"model-regulations-for-managing-enterprise-finances","status":"publish","type":"tai-lieu","link":"https:\/\/bizzi.vn\/en\/document\/regulations-on-financial-management-of-enterprises\/","title":{"rendered":"Regulations on corporate financial management: According to Circular 99\/2025\/TT-BTC and the latest tax laws."},"content":{"rendered":"<p><strong>1. Legal Risks Arising from Outdated Internal Regulations<\/strong><br \/>\nDuring tax settlement periods, many businesses face the risk of having expenses disallowed and taxes levied against them due to a common reason: outdated internal financial regulations that cite expired legal documents. When the tax authorities request an explanation of the basis for expenses, the internal financial regulations are the only legal basis to protect the business.<\/p>\n<p><strong>2. Key Legal Updates Up to 2026<\/strong><br \/>\nCurrently, most of the forms in circulation still cite Circular 200\/2014\/TT-BTC \u2013 a document that officially expired on January 1, 2026. This set of regulations has been standardized in accordance with the new accounting system, and simultaneously synchronizes the content of expenses and taxes according to current legal regulations:<br \/>\n\u2013 Accounting regime: Replace Circular 200 with Circular 99\/2025\/TT-BTC.<br \/>\n\u2013 Corporate Income Tax (CIT): Based on the Corporate Income Tax Law No. 67\/2025\/QH15 (detailing the general tax rate of 20%, and preferential rates of 15% and 17% according to revenue scale).<br \/>\n\u2013 Value Added Tax (VAT): Updates on VAT Law No. 48\/2024\/QH15 and the policy of reducing the VAT rate to 8% until December 31, 2026.<br \/>\n\u2013 Invoices and supporting documents: Synchronize regulations on electronic invoices according to Decree 70\/2025\/ND-CP.<br \/>\n\u2013 Business license fee: An important note regarding the abolition of the business license fee from 2026 according to Decree 362\/2025\/ND-CP.<\/p>\n<p><strong>3. Structure of the 2026 Financial Management Regulations<\/strong><br \/>\n\u2013 The document comprises 3 Chapters, 44 Articles, and 3 attached Appendices, establishing a strict legal framework for governing the entire corporate financial cycle:<br \/>\n\u2013 Asset and capital management: The process of controlling cash, cash flow, accounts receivable\/payable, inventory, and fixed assets.<br \/>\n\u2013 Revenue, cost, and performance management: Criteria for revenue recognition, reasonable expense limits, and project financial analysis.<br \/>\n\u2013 Control and reporting system: Establishes accounting regulations, sets up a management reporting system, and clearly defines the authority to approve expenditures for each level of management.<\/p>\n<p><em><strong>Recommendation<\/strong><\/em>Issuing a Financial Management Regulation that conforms to current legal documents is a crucial condition for protecting accounting data and optimizing tax obligations. This is a core tool that helps the Accounting department proactively control the risk of accounting errors and complete explanatory documents before the Tax authorities.<\/p>","protected":false},"excerpt":{"rendered":"<p>The 2026 Financial Management Regulations are updated in accordance with Circular 99\/2025\/TT-BTC and the latest tax laws. This document provides a solid internal compliance framework, helping businesses ensure cash flow transparency, protect deductible expenses, and prepare documentation for audits and inspections.<\/p>","protected":false},"featured_media":999981545,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false},"categories":[279],"tags":[374],"class_list":["post-999981502","tai-lieu","type-tai-lieu","status-publish","has-post-thumbnail","hentry","category-bieu-mau","tag-https-bizzi-vn-wp-content-uploads-2026-07-bizzi-quy-che-quan-ly-tai-chinh-docx"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999981502","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/tai-lieu"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999981502"}],"version-history":[{"count":4,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999981502\/revisions"}],"predecessor-version":[{"id":999981558,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999981502\/revisions\/999981558"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999981545"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999981502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999981502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999981502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}