Regulatory Alerts2026-03-04 | 15/2026/TT-BTCAdded · Updated
Circular 15/2026/TT-BTC on Accounting Principles for Organizations Participating in the Cryptocurrency Asset Market in Vietnam
The Ministry of Finance of Vietnam issued Circular 15/2026/TT-BTC to establish mandatory accounting principles for cryptocurrency asset service providers, issuers, and domestic institutional investors participating in the country's pilot cryptocurrency market. The regulation mandates strict segregation of customer and proprietary assets, requires detailed revenue tracking for custody and trading services, and aligns accounting treatments for proprietary trading and capital-mobilization tokens with existing securities and corporate borrowing frameworks. Effective immediately for the 2026 fiscal year, the Circular obligates designated regulatory bodies and market participants to implement these standards while explicitly excluding cryptocurrency tax obligation determinations from its scope.
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