Ả GÓP GIỮA THÔNG TƯ 99/2025/TT-BTC VÀ THÔNG TƯ 200/2014/TT-BTC NEW POINTS IN ACCOUNTING FOR DEBITED AND INSTALLMENT PAYMENT TRANSACTIONS BETWEEN CIRCULAR 99/2025/TT-BTC AND CIRCULAR 200/2014/TT-BTC

Abstract

Installment sales transactions are a common form of business activity today. Circular 200/2014/TT-BTC (TT200) clearly stipulates the method of recording revenue, cost of goods sold, and interest on installment sales for both the seller and the buyer. However, in practice, some difficulties have arisen, creating a need for amendments to ensure suitability. On October 27, 2025, the Ministry of Finance issued Circular 99/2025/TT-BTC (Circular 99) guiding the accounting regime for enterprises to replace Circular 200. This article analyzes the new points in Circular 99 related to the accounting of transactions involving the purchase and sale of goods and services, in comparison with Circular 200. This helps enterprises understand the changes related to these transactions and provides clearer guidance for applying the new accounting regulations. The study was conducted using a qualitative approach, through the analysis and comparison of legal texts and simulation of accounting practices to assess changes in the procedures and methods of recording in practice.