Hanoi · Ho Chi Minh City · Hai Phong
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Solution 03

Accounting, ERP & statutory reporting

For FDI enterprises running a group ERP that must also keep Vietnamese statutory books – under Circular 99/2025/TT-BTC for financial years beginning on or after 1 January 2026.

Lead team International Business Advisory (IBA) with Corporate Accounting & Tax Advisory (CATA) Discuss your matter
When clients call us

Group logic and Vietnamese statutory logic have to live in one system

Shadow ledgers, local re-keying and year-end reclassification are where errors and audit findings come from. Statutory requirements are best configured into the core ERP, not added beside it.

  • 01 The group ERP (SAP, Oracle, Kingdee or similar) does not produce Vietnamese statutory reports without manual work.
  • 02 The chart of accounts needs review for the Circular 99/2025 transition, with a mapping to historical ledgers.
  • 03 Separate ledgers or duplicate data entry between group and local systems.
  • 04 No chief accountant in Vietnam, or one who needs senior support.
  • 05 Ledgers do not reconcile with customs, inventory or tax data.
What we do

Four pieces of work, one set of facts

Chart of accounts blueprint

A compliant chart of accounts under Circular 99/2025, cross-referenced to historical ledgers.

Transaction mapping

Debit and credit rules for each business event, configured in the ERP.

Statutory report formulas

Automated rules for the statutory financial statements, tested before the system goes live.

Bookkeeping & chief accountant

Month-end close, statutory books and outsourced chief accountant services.

How an engagement runs

From ERP review to tested statutory reports

  1. 01 Diagnose. Current ERP, ledgers, local workarounds and reporting gaps.
  2. 02 Design. Chart of accounts, mapping matrix and report formulas.
  3. 03 Test. Workshops and test-environment runs on real data before cutover.
  4. 04 Run. Monthly close, statutory reporting and reconciliations with customs and tax.
Typical deliverables
  • Chart of accounts master blueprint (Circular 99/2025)
  • Transaction mapping matrix
  • Statutory financial statement formula matrix
  • Monthly close pack and statutory financial statements

The form of each deliverable depends on the agreed scope, available data and supporting evidence.

Related experience Cross-Border ERP & Statutory Accounting Alignment An FDI enterprise on a centralised overseas ERP needed group accounting logic aligned with Vietnamese statutory reporting. Customs, Accounting & Transfer-Pricing Reconciliation An FDI manufacturer required greater consistency between customs data, accounting records, costing and related-party documentation.
Related insights Long-outstanding balances in accounts 111, 138 and 141: resolving them before a handover, audit or sale Technical Notes One import, two departments: why accounting and import-export must reconcile before customs does Applied Scenarios
Specialist teams
Lead team: International Business Advisory (IBA) Supporting team: Corporate Accounting & Tax Advisory (CATA)

Moving to Circular 99/2025, or changing your ERP?

Send a short description. We reply with the information we need and a proposed scope.

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