Penalties for violations against regulations on organization of accounting apparatus, appointing or hiring accountant. Violations against regulations on creation and presentation of financial statement. Violations against regulations on submission and disclosure of financial statements
The Ministry of Finance has sent Letter No.10622/BTC-CDKT to provincial and municipal tax departments to give their opinions on the proposal to allow tax agents to provide accounting services for small businesses, Microenterprises and business households convert ...
Golden Star satisfies requirements for practicing accounting or providing accounting services prescribed by Vietnam Accounting Law and is granted certificate of eligibility for accounting service business by the Ministry of Finance.
Circular No.123/2012/TT-BTC- Guidance on the implementation of a number of articles of law on enterprise income tax No.14/2008/QH12 and guidelines on implementation of Decree No.124/2008/ND-CP dated december 11, 2008, Decree No.122/2011/ND-CP dated december 27, 2011 of the government detailing the implementation of a number of articles of law on enterprise income tax
Circular amending and supplementing the enterprise accounting regime
Code of ethics for accountancy and auditing profession in Viet Nam Issued under Decision 87/2005/QD-BTC dated 1 December 2005 of the Minister of Finance
Circular 60-TT-BTC, April 12, 2012 guiding the executing of tax liability applicable to foreign organizations, individuals doing business or earning incomes in vietnam
Taxpayers shall calculate tax amounts payable into the state budget by themselves, except the case in which tax agencies assess or calculate tax under Articles 37 and 38 of the Law on Tax Administration
1. At-law representatives of taxpayers may directly sign documents and dossiers for transaction with tax agencies or authorize their deputies to sign documents and dossiers in their assigned sectors.
1. Documents for transaction with tax agencies include documents provided in tax dossiers, official letters, applications, requests and other documents sent to tax agencies by taxpayers, organizations authorized to collect taxes and other organizations and individuals.
