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Transitioning from Circular 200 to Circular 99 in Vietnam – Practical Lessons for NetSuite Users

in Community Tips

Many NetSuite users in Vietnam are currently preparing for the transition from Circular 200 to Circular 99/2025/TT-BTC. From our implementation experience, this change is often underestimated because it is seen as “just an accounting regulation update”.

In reality, Circular 99 has a much deeper impact on how Oracle NetSuite should be configured and operated in Vietnam.

Circular 99 does not simply change financial statement templates. It introduces greater flexibility and autonomy in accounting policies, which directly affects:

  • Chart of accounts design
  • Fixed asset depreciation rules
  • Revenue recognition logic
  • Foreign currency revaluation
  • Localization and statutory reporting

For NetSuite users, this means the transition is not about adjusting reports at the end of the process. It starts much earlier, with accounting policy decisions that must be reflected directly in system configuration.

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