Overview | AMnote



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 for identifying micro enterprises

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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