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Deadline for payment of VAT, CIT, PIT, and land rent extended
The Government issued Decree 52/2021/ND-CP (“Decree 52/2021”) on extending the deadline for payment of value added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rent in 2021 in a bid to provide assistance to businesses, organizations, business households and individuals affected by Covid-19 epidemic.
Foreign enterprises open bank accounts in Vietnam
Banks and foreign bank branches are responsible for instructing their customers on the sequence  and procedures for  receiving and handling application files for opening payment accounts and place of signing the contract of opening and use of payment account in correspondence with their specific conditions and supply capacity.
Contributing capital, buying shares, buying capital portions of foreign investors
The National Assembly on June 17 voted to approve the amended Law on Investment project (the "LOI 2020") with 7 chapters, 77 articles and 4 attached appendices.
Penalties for administrative violations in the fields of accounting
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
Are tax agents allowed to provide accounting services?
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 Accounting Company is eligible to provide accounting services under the Accounting Law 2015
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.
Guidance on the implementation of a number of articles of law on enterprise income tax
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
Circular amending and supplementing the enterprise accounting regime
Code of ethics for accountancy and auditing profession in Viet Nam
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 guiding the executing of tax liability applicable to foreign organizations, individuals doing business or earning incomes in vietnam
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

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