The Ministry of Finance announces the receipt: application for registration as a professional accountant of ASEAN standards (ASEAN CPA).

To enhance integration with the ASEAN region in the field of accounting and auditing and create favorable conditions for Vietnamese (with ASEAN CPA certificate) to work in ASEAN countries as a registered foreign professional accountant (RFPA) The Ministry of Finance notifies candidates who meet all the criteria...

Additional royalties have to declare on the same declaration.

According to the regulations, the customs declarant must declare on the same additional declaration to ensure that the value of the royalty fee fully allocated to the imported goods subject to such fee.

Easing the conditions for delaying union funding to December 31, 2021.

The Vietnam General Confederation of Labor has issued Official Letter 2946/TLD-TC amending the subjects to be delayed from paying trade union funds.

“3 on-site” expenses will be deducted when calculating corporate income tax.

The General Department of Taxation has just issued guidance on tax policies for some expenses for employees arising from the Covid-19 epidemic.

International Code of Professional Ethics Handbook for Professional Accountants – Version 2021.

The International Ethical Standards Committee for Accountants (IESBA) has released the 2021 Edition of the International Code of Professional Ethics Handbook for Professional Accountants (including international standards of independence). The new 2021 version includes recently approved revisions to the Code such as:

Guidance on vat billing is tax reduction under Decree 92/2021.

On October 29, 2021, the General Department of Taxation issued Official Letter 4153/TCT-CS on the implementation of Resolution 406/NQ-UBTVQH15.