December 28th, 2018, the Ministry of Finance has issued Circular No. 132/2018/TT-BTC of the Ministry of Finance guiding the accounting regime for micro enterprises effective from February 15th, 2019 and applied for the fiscal year beginning or after April 1st, 2019.
| Criteria | Micro Enterprise | |
| Agriculture, forestry, fisheries and industry, construction | Trade and Services | |
| Number of employees participating in social insurance | On average, each year must not exceed 10 people | On average, each year must not exceed 10 people |
| Total revenue of the year | ≤ 3 billion | ≤ 10 billion |
| Total capital | ≤ 3 billion | ≤ 3 billion |
In order to support Micro Enterprises to focus their resources on production and business activities, implement the provisions of law and the accounting regime as prescribed in Circular 132, We have programmed AMNOTE accounting software version C132 to support accounting work in micro enterprises.
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