Vietnam Legal Documents Database

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Topic >> Accounting
  • fa-check-circle Official Letter No. 2515/TCT-CS - It is prohibited from signing invoices with carved signature seals ( 22-Jun-2018)
    According to Clause 1 Article 19 of the Law on accounting No. 88/2015/QH13, accounting vouchers must be signed with ink pen; It is prohibited from signing accounting vouchers with carved signature seals. read more
  • fa-check-circle Official Letter No. 1980/TCT-KK - Regarding SMEs’ submission of financial statements ( 23-May-2018)
    According to Article 80 of Circular No. 133/2016/TT-BTC, SMEs, including extra-small enterprises, have to prepare and send financial statements to managing authorities, including tax authorities, business registration authorities and statistics authorities. read more
  • fa-check-circle Circular No. 41/2018/TT-BTC - New guidelines on enterprise valuation in equitization ( 4-May-2018)
    This Circular provides guidelines for financial settlement and enterprise valuation in equitization of state-owned enterprise and single-member limited liability companies 100% charter capital of which is by state-owned enterprises as prescribed in Decree No. 126/2017/ND-CP. read more
  • fa-check-circle Circular No. 04/2018/TT-BNV - New regulations on appointment of chief accountants in the state audit ( 27-Mar-2018)
    One of the new points of this Circular is the supplementation of state agencies, units that are required to appoint chief accountants, such as: read more
  • fa-check-circle Decree No. 41/2018/NĐ-CP - The maximum fine level in the fields of accounting and independent audit shall be increased to VND 100,000,000 ( 12-Mar-2018)
    In comparison with the earlier regulations, this Decree increases the maximum fine level in the fields of accounting and independent audit, from VND 30,000,000 to VND 50,000,000 (imposed on an individual) and from VND 60,000,000 to VND 100,000,000 (imposed on an organization). read more
  • fa-exclamation-circle Circular No. 137/2017/TT-BTC - Regulations on inspection and consolidation of annual budget statements of state budget ( 25-Dec-2017)
    This Circular provides for preparation, consolidation and submission of annual budget statements; inspection, appraisal, notification and consolidation of annual budget statements of state budget according to the budget estimate given by competent authorities, revenues from other activities that may be retained for expenditure purpose under regulations and district-level budget. read more
  • fa-check-circle Official Letter No. 70613/CT-TTHT - Regarding expenses related to overseas business trips ( 31-Oct-2017)
    In case a company assigns its employees to make business trip to a foreign country or seconds its employees to work at the representative office outside Vietnam, amounts of salary, wage, allowance, subsidy paid to such employees (except for allowances, subsidies eligible for tax exemption prescribed in point b Clause 2 Article 2 of Circular No. 111/2013/TT-BTCfa-exclamation-circle ) shall be also subject to personal income tax in Vietnam. read more
  • fa-check-circle Official Letter No. 4564/TCT-KK - It is required to declare information about acting chief accountant upon business registration ( 5-Oct-2017)
    This Official letter requests the Agency for Business Registration to issue written guidelines for enterprises to additionally declare information about acting chief accountant or person that is hired to act as a chief accountant in the item “Chief accountant” in the business registration dossier and the dossier of adjustment to business registration information in case of without chief accountant. read more
  • fa-check-circle Circular No. 91/2017/TT-BTC - New regulations on exams and issuance of audit and accounting practising certificates ( 31-Aug-2017)
    Similarly to the earlier regulations, under this Circular, applicants for taking exams for audit practicing certificates or accounting practicing certificates are all entities that fully meet conditions, including foreigners. read more
  • fa-check-circle Decree No. 25/2017/NĐ-CP - Regulation on compilation and disclosure of state financial reports ( 14-Mar-2017)
    This Decree prescribes compilation and disclosure of state financial reports, applicable to the Ministry of Finance, State treasuries at all levels, State budget management, collection and payment agencies, State budget-funded agencies and organizations read more
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