{"id":2952,"date":"2023-07-28T12:20:11","date_gmt":"2023-07-28T05:20:11","guid":{"rendered":"https:\/\/ketoaninno.com\/thong-tu-133-va-200-nen-chon-thong-tu-nao\/"},"modified":"2023-09-15T11:12:45","modified_gmt":"2023-09-15T04:12:45","slug":"thong-tu-133-va-200-nen-chon-thong-tu-nao","status":"publish","type":"post","link":"https:\/\/ketoaninno.com\/en\/thong-tu-133-va-200-nen-chon-thong-tu-nao\/","title":{"rendered":"Circulars 133 and 200, which should be chosen?"},"content":{"rendered":"\n

What are Circulars 133 and 200?<\/strong><\/h2>\n\n\n\n

Circular 133 (TT133\/2016\/TT-BCT) and Circular 200 (TT200\/2014\/TT-BTC) are circulars guiding and regulating the corporate accounting regime issued by the Ministry of Finance.<\/p>\n\n\n\n

According to the Ministry of Finance regulations, companies can apply Circular 133 or Circular 200 to use the accounting system for their business. However, companies need to consider carefully choosing the applicable circular following the business’s types and size.<\/p>\n\n\n\n

What’s the difference between Circular 133 and Circular 200?<\/strong><\/h2>\n\n\n\n

Although Circulars 133 and 200 are both circulars regulating the accounting regime, they have many differences. Here, INNO only lists the most general differences, so you can easily choose the one for your business. Let the accounting team handle more specialized accounting issues.<\/p>\n\n\n\n

Refer to INNO Accounting services<\/a> if you need a team to handle your business’s accounting-related matters!<\/p>\n\n\n\n

Differences between Circular 133 and Circular 200<\/strong>:<\/p>\n\n\n\n

Characteristic<\/strong><\/td>Circular 133<\/strong><\/td>Circular 200<\/strong><\/td><\/tr>
Use for<\/td>Only applicable to small and medium businesses<\/td>Applicable to all businesses from small to large in all fields and industries.<\/td><\/tr>
Interim financial reporting system<\/td>No specified. I.e. only year-end financial statements (once a year).<\/td>The system of interim financial statements includes quarterly financial statements (3 months) and semi-annual reports (6 months).
=> This feature is suitable for large companies that need to provide quarterly, 6-monthly financial statements to related parties or companies listed on the stock exchange that must submit quarterly and semi-annual reports according to the regulations.<\/td><\/tr>
System of accounting accounts<\/td>Few detailed accounts (but still ensure the classification of arising transactions), saving time.<\/td>There are detailed accounts, suitable for businesses with many transactions, need to classify types of transactions (revenue, expenses, assets….) in detail. It takes longer to process transactions and prepare financial statements.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

From the above differences, INNO suggests:<\/strong><\/p>\n\n\n\n