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 ...

On August 10, 2017, 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 ...

The Ministry of Finance's official letter citing Clause 2, Article 59 of the Accounting Law No. 88/2015 / QH13 stipulates: “2.The firm may only provide accounting services after all conditions specified in this Law are satisfied and the Certificate of eligibility to provide accounting services is obtained ".

The Ministry of Finance's official letter citing Clause 13, Article 13 of the Accounting Law No. 88/2015 / QH13 stipulates: Prohibited acts : “Hiring individuals or organizations that fail to satisfy all requirements for practicing accounting or providing accounting services to provide accounting services”.

Accordingly, the Ministry of Finance reaffirmed that enterprises must have a certificate of eligibility for accounting services business granted by the Ministry of Finance to conduct business in accounting services.

At the same time, the Ministry of Finance also clearly stated that "Tax Departments of provinces and cities under central authority shall study implementation and notify tax offices to deploy and notify enterprises in their localities to know and done in accordance with the Accounting Law when hiring accounting services for their companies ”

Below is the full text of Official Letter 10622/BTC-CDKT: