Tiếng Việt
中文Yes. Enterprises are required to open a cash accounting book and record daily, continuously, in the order transactions arise, for all cash receipts, payments, inflows and outflows. From 01/01/2026, Circular 99/2025/TT-BTC (issued 27/10/2025) replaces Circular 200/2014/TT-BTC on the enterprise accounting regime; the new book forms are S07-DN (Cash Book) and S07a-DN (Detailed Cash Accounting Book) under Appendix III.
1. Are enterprises required to maintain a cash book?
Under the enterprise accounting regime in Circular 99/2025/TT-BTC (effective from 01/01/2026, replacing Circular 200/2014/TT-BTC):
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– The accountant is responsible for opening a cash accounting book, recording daily and continuously in the order transactions arise, all cash receipts, payments, inflows and outflows, and calculating the cash balance at every point in time;
– When cash is received into or paid out of the cash fund, there must be receipt and payment vouchers with full signatures of the receiver, the payer, and the person authorized to approve the receipt or payment;
– The cashier is responsible for managing and receiving/paying cash; daily, the cashier must count the actual cash balance and reconcile it with the cash book and the cash accounting book. In case of discrepancy, the accountant and the cashier must recheck to determine the cause and propose remedial measures.
2. New cash book forms from 01/01/2026
Appendix III issued with Circular 99/2025/TT-BTC provides:
– Form S07-DN — Cash Book: used by the cashier to reflect the receipts, payments and balance of the unit’s cash in Vietnamese Dong;
– Form S07a-DN — Detailed Cash Accounting Book: used by the cash accountant, reflecting details by each account and each fund type.
Enterprises need to switch to these new forms for accounting periods from 2026; forms under Circular 200/2014/TT-BTC no longer apply.
3. When is the cash book closed?
Under Circular 99/2025/TT-BTC: at the end of an accounting period, accounting books must be closed before preparing financial statements. In addition, accounting books (including the cash book) must be closed in cases of stocktaking or other cases prescribed by law. After closing, accounting books must be preserved and archived under the Law on Accounting.
Notes on applying current legal provisions
Circular 200/2014/TT-BTC has been replaced by Circular 99/2025/TT-BTC from 01/01/2026. Enterprises need to update forms S07-DN, S07a-DN and book recording and closing procedures under the new regulations. Where advice is needed on accounting obligations and enterprise law compliance, you should contact an ANT Legal lawyer at 0966.475.966.
How can ANT Legal help?
ANT Legal supports advising on accounting obligations, internal control, handling cash discrepancies and enterprise and tax law compliance.
For quick advice, you may contact a lawyer at 0966.475.966.
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The AI Legal Council of ANT Legal reviewed this article under its internal 7-step process (cross-checked against current law — Circular 99/2025/TT-BTC; Circular 200/2014/TT-BTC expired on 01/01/2026). This is not confirmation that a human lawyer has reviewed your specific case.
