On August 10, 2017, the Ministry of Finance issued Official Dispatch No. 10622/BTC-CDKT sent to the Tax Departments of provinces and centrally run cities. Official dispatch stating opinions on the proposal to allow Tax Agents to provide accounting services to small businesses, micro-enterprises and converted business households...

Official dispatch of the Ministry of Finance citing Clause 2, Article 59 of Accounting Law No. 88/2015/QH13 stipulates: “2. Enterprises may only conduct business in accounting services when they ensure business conditions according to the provisions of this Law and are granted a Certificate of eligibility to conduct business in accounting services.“

The Official Dispatch of the Ministry of Finance also quotes Clause 13, Article 13 of Accounting Law No. 88/2015/QH13, which stipulates: It is strictly prohibited to "Hire individuals or organizations that do not meet the conditions for practice and business conditions of accounting services." Provide accounting services for your unit.”

Accordingly, the Ministry of Finance reaffirms that enterprises must have a Certificate of eligibility to do business in accounting services issued by the Ministry of Finance to be able to do business in accounting services.

At the same time, the Ministry of Finance also clearly requests that "Tax Departments of provinces and centrally-run cities research and implement and notify Tax Departments to implement, and notify businesses in the area to implement. in accordance with the provisions of the Accounting Law when hiring accounting services for your unit."