ACCOUNTING - AUDIT
FROM APRIL, 2022, APPLY E-INVOICES IN 57 PROVINCES AND CENTRALLY-RUN CITIES
14/03/2022
This content is defined in the Decision No. 206/QD-BTC dated February 24, 2022 of the Ministry of Finance on application of e-invoices in 57 provinces and centrally-run cities.
Read more...BUSINESS INDIVIDUALS MAY APPLY THE MICRO-ENTERPRISES ACCOUNTING REGIME
07/11/2021
The Ministry of Finance issues the Circular No. 88/2021/TT-BTC guiding the accounting regime applicable to business households and individuals on October 11, 2021.
Read more...FROM 2021, TO CHANGE REGULATIONS ON ENTITIES WITH PUBLIC INTERESTS
28/11/2020
On November 15, 2020, the Government promulgates the Decree No. 134/2020/ND-CP amending and supplementing a number of articles of the Government's Decree No. 84/2016/ND-CP dated July 01,
Read more...TO PROLONG THE EFFECTIVE DURATION OF 07 E-INVOICE-RELATED LEGAL NORMATIVE DOCUMENTS
23/11/2020
The Ministry of Finance promulgates the Circular No. 88/2020/TT-BTC amending and supplementing Article 26 of the Circular No. 68/2019/TT-BTC on guiding the implementation of a number of articles of the Decree No. 119/201...
Read more...INSTRUCTION FOR REPORTING REGIME IN THE FIELD OF INDEPENDENT ACCOUNTING AND AUDITING
12/09/2020
On May 15, 2020, the Ministry of Finance promulgates the Circular No. 40/2020/TT-BTC on instruction for reporting regime in the field of independent audit and accounting as prescribed in the Decree No.
Read more...TO AMEND A NUMBER OF PROVISIONS ON REPORTING IN ACCOUNTING AND INDEPENDENT AUDIT
05/09/2020
On May 15, 2020, the Ministry of Finance issues the Circular No. 39/2020/TT-BTC on amending and supplementing the reporting regime specified in a number of Circulars in the fields of accounting and
Read more...THERE IS NO LIMIT TO THE NUMBER OF PAGES IN A VOUCHER MADE ON PUBLIC SERVICE
09/05/2020
On March 31, 2020, the Ministry of Finance issues the Circular No. 19/2020/TT-BTC on amending and supplementing a number of Articles of the Ministry of Finance’s Circular No. 77/2017/TT-BTC dated July 28, 2017 on providi...
Read more...COMPLAINT SETTLEMENT DURATION ON STATE AUDIT IS 60 DAYS IN MAXIMUM
30/12/2019
On November 26, 2019, the National Assembly issues the Law on amending and supplementing a number of Articles of the Law on State Audit No. 55/2019/QH14.
Read more...ELECTRONIC INVOICE SHALL NOT NECESSARILY DISPLAY THE ELECTRONIC SIGNATURE OF THE BUYER
22/11/2019
On September 09, 2019, the Ministry of Finance issues the Circular No. 68/2019/TT-BTC on guiding the implementation of a number of articles of the Government's Decree No. 119/2018/ND-CP providing regulations on electroni...
Read more...THE PUBLIC ACCOUNTING SECTOR
01/12/2017
On October 10, 2017, the Ministry of Finance guiding the public sector accounting at the Circular No. 107/2017/TT-BTC. Accordingly, public sector entities must use same forms of compulsory accounting vouchers prescribed...
Read more...TIME LIMIT OF AN AUDIT DOES NOT EXCEED 60 DAYS
25/03/2017
Audit process issued by the State Audit Office of Vietnam on December 23, 2016 is attached with the Decision No. 08/2016/QD-KTNN, prescribing that the audit process comprises 4 steps such as Preparation; Performance; Mak...
Read more...ACCOUNTING DOCUMENTS TO BE RETAINED FOR AT LEAST 10 YEARS
18/03/2017
This is the content prescribed at the Decree No. 174/2016/ND-CP dated December 30, 2016 of the Government on detailing a number of articles of the Law on Accounting, takes effect on January 01, 2017.
Read more...TO ISSUE ACCOUNTING CERTIFICATES TO REPLACE THE ACCOUNTING PRACTITIONER CERTIFICATES
26/02/2016
In accordance with the Law on Accounting No. 88/2015/QH13 passed by the National Assembly on November 20, 2015, from 2017, to issue the accounting certificates to replace the accounting practitioner certificates. The acc...
Read more...ENTERPRISE WITH THE CHARTER CAPITAL OF OVER VND 1 BILLION ALLOWED HAVING INVOICE PRINTING
23/07/2013
On May 15, 2013, the Ministry of Finance issued the Circular No. 64/2013/TT-BTC guiding the implementation of the Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government providing for goods sale and service provisi...
Read more...
