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Knowledge of Business Management

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Financial and accounting management of businesses

21

Handbook | Detailed Instructions for Borrowing, Registering and Reporting Foreign Loans
Accounting tasks to be performed at the end of the financial year
Financial Management vs Accounting (Compare and choose the appropriate one)
Surviving after Covid-19: Financial management reshapes businesses for sustainable development
Guide to corporate financial management
Instructions on how to read and understand financial statements (for business managers)
Some new points Decree 102/2021/ND-CP on administrative sanctions in the field of accounting and auditing
Why do business people, business managers need to know accounting skills?
Role of Accounting & Finance in Business Management
The main role and function of the Financial Accountant in the business
Why is accounting information relevant to Business Decisions?
What is the purpose of the accounting department in a business?
What is a good business accounting system?
How to set up an accounting system for your business (4-step guide)
Applying to convert financial statements from VAS to IFRS in Vietnam
Ways for businesses to overcome the Covid-19 pandemic
How to distinguish “Unrealized Revenue” and “Prepaid Customers”
Correct understanding of the time to issue invoices
Internal or Professional accountants outsourced: How to decide?
Understanding the operating costs of the business
Corporate Financial Reporting System

Building a financial accounting system

15

5 standard steps of an accounting cycle to know
What types of information systems are there in an enterprise?
The role of management information systems in decision making
Importance of warehousing & inventory control
How useful are management information systems in businesses?
Typical products of Accounting Information System
Role of Accounting & Finance in Business Management
How do Accounting and Marketing go together?
The main role and function of the Financial Accountant in the business
Why is accounting information relevant to Business Decisions?
What is the purpose of the accounting department in a business?
What is a good business accounting system?
How to set up an accounting system for your business (4-step guide)
The necessity of building processes
Science of enterprise accounting information systems

Financial and accounting regulations

24

A set of documents to prove that the transaction is real to avoid invoice risks
Identify legal, valid and reasonable invoices and documents
Circular 88/2021/TT-BTC on accounting regime for business households and individuals
Decree 102/2021/ND-CP on penalties for administrative violations in the fields of taxation, invoices, accounting and auditing
Is the borrowed money recorded in the loan account or must it be paid correctly?
Provision for devaluation of inventory
Sanctions for administrative violations on accounting and auditing
Decree 174/2016 / ND-CP guiding the Law on Accounting
Accounting Law 88/2015 / QH13
Accounting of exchange rates according to the Circular
Enterprises are required to audit
Deadline for submitting financial statements
Circular 48/2019/TT-BTC on setting up provisions for devaluation of inventories, loss of investments, bad debts and warranty of products, goods, services, construction works at the enterprise
Decree 165 / 2018 / ND-CP on electronic transactions in financial activities
Accounting regime for micro enterprises Circular 132/2018/TT-BTC
Decree 41/2018/ND-CP on penalties for administrative violations in the field of accounting and auditing
Accounting regime for small and medium enterprises according to Circular 133/2016 / TT-BTC
Circular 200/2014/TT-BTC on Corporate Accounting System
System of Vietnamese Accounting Standards

Finance and business valuation

3

Financial metrics that every business should track
Consolidation Document 36-VBHN-BTC in 2020 consolidates the decree regulating corporate bond issuance
Tools in corporate financial management

Updating news and events about accounting

3

Summary report on implementation of the 2015 Accounting Law (From 2017 to present)
Accounting for expenses incurred due to the impact of the Covid 19 epidemic
Applying to convert financial statements from VAS to IFRS in Vietnam

Tax knowledge for directors

10

Handbook | New Processes and Approaches in Tax Audit, Invoice Checking and Tax Risk Management
Handbook | Tax Planning for Business (Tax Planning)
Handbook | Understanding Vietnam Tax System Overview (Updated 2023)
Do not leave when being subject to tax enforcement
Handbook | Things to know about providing banking transaction data to tax authorities
Tax obligations when the business suspends business
Sanctions for administrative violations on taxes and invoices (from December 05, 12)
Knowledge of Tax Administration should know for businesses
Tax policy: a constant worry of foreign investors
Tax administration assignment in Ho Chi Minh City

Knowledge of tax examination - tax settlement

6

Decision 970/QD-TCT on Tax Inspection Process (Effective from 14/07/2023)
Banks provide information to tax authorities: Do businesses need to worry?
Correct understanding of the time to issue invoices
Provisions on tax assessment from 2020
Reasonable and valid expenses are deductible when the enterprise makes tax finalization
Decision 746/QD-TCT on tax inspection process (Expired from 14/07/2023)

Knowledge of related transactions

18

Tax strictly controls associated transactions against transfer pricing: What should Vietnamese enterprises do?
Declare associated transactions for businesses in Vietnam
Transfer pricing: Vietnamese enterprises are careful to collect tax arrears
Handbook | Affiliate transactions for businesses in Vietnam
Guidelines for the mechanism of prior agreement on tax calculation method (APA)
Affiliate transactions (transfer pricing) – Part 4: guidance on declarations and records
Affiliate transactions (transfer pricing) – Part 3: Classification of associated transactions and the principle that the substance determines the form
Affiliate transactions (transfer pricing) – Part 2: Transfer pricing methods of multinational companies in Vietnam
Affiliate transactions (transfer pricing) – Part 1: Tax basis and profit transfer
Handbook | Tax for businesses with associated transactions (Applicable from 2020)
Legal regulations on affiliate transactions (Transfer pricing)

Tax law provisions

67

Decree No. 70/2023/ND-CP Amending and supplementing a number of articles of Decree No. 152/2020/ND-CP
Guidance on reducing VAT to 8% according to Decree 44/2023/ND-CP
Decree No. 44/2023/ND-CP stipulating the VAT reduction policy under Resolution No. 101/2023/QH15
Principles of settlement of state compensation by tax authorities at all levels
Tax filing schedule 2023
Decision 1795/QD-TCT on the process of coercive tax debt
Handbook | Determining the tax incentives to be enjoyed for the software industry
Decree No. 15/2022/ND-CP stipulating tax exemption and reduction under Resolution 43/2022/QH15
Circular 19/2021/TT-BTC guiding electronic transactions in the tax field
Tax Administration
V.a.t tax
Corporate income tax
personal income tax
- Changes in the way to calculate PIT in 2022
- Legal regulation system of personal income tax
Receipts
Penalties for administrative violations of tax and invoices
Tax for Individuals
- Documents proving dependents to reduce family circumstances from 2023 | Circular 79/2022/TT-BTC
Extension, tax exemption and reduction due to Covid-19
Foreign withholding tax

Updating tax events news

34

The latest guidance of the Tax Department of Ho Chi Minh City on invoicing
Decree No. 44/2023/ND-CP stipulating the VAT reduction policy under Resolution No. 101/2023/QH15
Discount 2% VAT from 1/7/2023 to 31/12/2023
Deploy tax payment according to payable identifier (ID)
Tax inspection orientation 2023: Focus on inspecting businesses with large tax revenues and signs of invoice fraud
Official Letter 4755/TCT- DNNNN strengthens tax management of automobile and motorcycle businesses
Notes for individuals and businesses when finalizing taxes in 2021
Necessary documents and deadline for personal income tax finalization in 2022
Is it necessary to declare tax when there is no personal income tax?
Will there be a penalty for not finalizing personal income tax in 2022?
Decree No. 15/2022/ND-CP stipulating tax exemption and reduction under Resolution 43/2022/QH15
Reducing VAT from 10% to 8% in 2022 (From February 01 – Detailed application instructions)
Schedule for filing all kinds of tax returns for 2022
Transfer pricing: Vietnamese enterprises are careful to collect tax arrears
If I do not generate income, do I have to declare PIT?
Tax risk assessment and key monitoring of taxpayers (Circular 31/2021/TT-BTC from July 02, 07)
Guide to PIT finalization in 2020
Exemption or reduction of corporate income tax for science and technology enterprises
New regulations on tax declaration for businesses from December 12
New point of Decree 126 / ND-CP on tax administration is applicable from December 05, 12
Carefully get penalized with Provisional Corporate Income Tax
Increased penalties for administrative violations of taxes and invoices from December 05, 12
Not required to use e-invoices from 01/11/20
Cases of wrong electronic invoicing need to be handled
Decree 114/2020 / ND-CP guiding the implementation of tax reduction of 30% of CIT payable by 2020
Official Letter 3867 / TCT-KK in 2020 regarding refund of overpaid value-added tax due to incorrect payment
3867 / TCT-KK on overpaid VAT refund
Guide to properly implement tax policies for advertising activities on Facebook, Google
Official Letter 2578 / TCT-CS dated 23/6/2020 on the time required to use e-invoices
Official Letter 3529 / TCT-KK on refunded VAT policy for investment projects that are terminated
Official Letter 3185 / TCT-HTQT 2020 on withholding tax paid abroad from tax payable in Vietnam
Official Letter 2668 / TCT-CS in 2020 on value added tax policy for enterprises when transformed into export processing enterprises issued by the General Department of Taxation
Schedule for submitting tax returns 2020
9 new points to know about the Tax Administration Law 2019 (effective from July 01, 07)

Labor management, salary, social insurance

15

How to set up a fair pay scale for your employees
What is the salary structure? (Understand and how to build)
Guidelines for building a 3P salary payment system
Salary calculation tool (Gross-Net) – PIT calculation – Social insurance calculation 2022
Foreign workers pay social insurance from January 01, 01
Handbook | Labor management – Salary – Social insurance
Guidance for businesses when there is a Social Insurance Inspector
A guide to social insurance for businesses
Guidance on Labor Contracts
A guide to building a salary scale for businesses
HR system and salary in the enterprise
Guidelines for building salary payment regulations in enterprises
Salary management system in the enterprise
Sanctions for administrative violations on labor, salary and social insurance
Criminal liability when avoiding social insurance premiums

Management of foreign workers

5

Conditions for foreign workers to work in Vietnam 2023
Some issues about foreigners' work permits when working in Vietnam
Foreign workers pay social insurance from January 01, 01
Guidance on Wages for foreign workers in Vietnam
Guidance on recruiting foreign workers in Vietnam

Regulations of law on labor and wages

31

Is it possible to sign multiple labor contracts under 1 month?
Guidance No. 33/HD-VKSTC on settlement of individual labor dispute cases
Decree 12/2022/ND-CP stipulating penalties for administrative violations in the field of labor, social insurance and Vietnamese workers working abroad under contracts
Legal system on social insurance for businesses
Legal system of labor contract
Circular 06/2021/TT-BLDTBXH amending and supplementing Circular 59/2015/TT-BLDTBXH guiding regulations on compulsory social insurance
Vietnam Social Insurance signed a data sharing agreement with the General Department of Taxation
Decree 152/2020/ND-CP on foreign workers working in Vietnam
Decree 145/2020/ND-CP detailing and guiding the implementation of a number of articles of the Labor Code on labor conditions and labor relations
Circular 10/2020/TT-BLDTBXH guiding the contents of labor contracts and some contents in the Labor Code 2019
Labor Code 2019 (Applicable from January 01, 01)
Enterprises must amend and re-register the Labor Code from 2021
The probationary period stated in the labor contract must pay social insurance
Decision 1166 / QD-BHXH on digital signature in Social Insurance
New regulations on labor contracts in 2021
New points to note in the Labor Code 2019
Reducing the payment of social insurance premium to the unemployment insurance fund and work-related diseases from May 17, 05
Decree 28/2020/ND-CP on sanctioning administrative violations in the field of labor and social insurance
Sanctions for administrative violations on labor, salary and social insurance
Decree 90/2019/ND-CP on regional minimum wages for employees working under labor contracts
Decree 21/2016/ND-CP on Social Insurance Inspection
Circular 59/2015/TT-BLDTBXH guiding the Law on Social Insurance on compulsory social insurance
Circular 47/2015/TT-BLDTBXH guiding a number of articles on labor contracts, labor discipline and material responsibilities in Decree 05/2015/ND-CP
Law on Social Insurance 2014 (Applicable from January 01, 01)
Decree 115/2015/ND-CP guiding the Law on Social Insurance on compulsory social insurance
Supporting employees and employers facing difficulties due to Covid-19

Handbook for recruitment of Finance and Accounting personnel

19

The process of recruiting finance and accounting personnel
Job Description Finance and Accounting
Salary of staff in finance and accounting industry

Update information on labor, salary and insurance

21

From July 1, 7, the base salary will be increased to VND 2023 million/month
Is maternity leave entitled to annual leave?
Change the deadline for paying unemployment insurance from April 01, 04
Compulsory social insurance contributions from July 01, 07
Instructions on how to build a salary scale and payroll from July 01, 07
Borrowing other people's records to enter into labor contracts will be completely invalidated
Housing rental support for employees
Increase overtime from April 01, 04 to no more than 2022 hours/month and no more than 60 hours/year
How to pay social insurance lower than the actual salary?
Data sharing between Social Insurance (SI) and Tax Authority
Increase penalties for administrative violations on labor and wages from January 17, 01
Resolution 68: policies and subjects supported due to the impact of COVID-19
New points to know of the Labor Code 2019 apply from 2021
Change in the health insurance entitlement rate for medical examination and treatment from 2021
Salary forms for employees from 2021
Regulations on annual leave days
In 2021, focus on inspecting enterprises with long-term social insurance debts, large amounts of money
Changes in labor contracts, salaries, and social insurance from 2021
Enterprises must amend and re-register the Labor Code from 2021
What should businesses pay attention to when participating in social insurance?
Decision 1166 / QD-BHXH on digital signature in Social Insurance

Auditing knowledge for directors

48

Banks provide information to tax authorities: Do businesses need to worry?
Tax strictly controls associated transactions against transfer pricing: What should Vietnamese enterprises do?
Transfer pricing: Vietnamese enterprises are careful to collect tax arrears
Some new points Decree 102/2021/ND-CP on administrative sanctions in the field of accounting and auditing
How do tax regulations affect the presentation of financial statements?
What information do investors want to read from financial statements?
What is the difference between Compliance Audit and Internal Audit?
Why compliance audit? What benefits do businesses get from this?
Accounting for expenses incurred due to the impact of the Covid 19 epidemic
Converting financial statements from VAS to IFRS: detailed steps
Why apply IFRS in Vietnam and why should businesses care about IFRS?
Difference between VAS and IAS/IFRS
Where can I find the easiest and most accurate IFRS standards to download?
IFRS history: the process of formation, recognition and development
What is IFRS? What is the importance of IFRS today?
What are the benefits of auditing financial statements for businesses?
When did the audit start?
Auditing financial statements: what businesses need to know
Places to submit audited financial statements at the end of the year
Things to know about audit contracts
What is a financial statement and what is inside it?
Applying to convert financial statements from VAS to IFRS in Vietnam
Guidelines for the mechanism of prior agreement on tax calculation method (APA)
Ways for businesses to overcome the Covid-19 pandemic
Affiliate transactions (transfer pricing) – Part 3: Classification of associated transactions and the principle that the substance determines the form
Internal audit helps relieve accounting pressure
Notes to the Board of Directors when preparing the Financial Statements
How artificial intelligence is changing the global economy
The importance of auditors
Vietnam economic forecast 2021
Financial planning for business
Witnessing inventory - Auditing method out of documents
Is financial reporting for tax purposes only?
How to optimize efficiency from using Annual Financial Statement Auditing Services
COVID-19: How do leaders maintain business continuity
Small and medium enterprises (SMEs) and continuity of activity during COVID-19
Business subjects often forget to audit their financial statements
Inventory of assets at the end of the fiscal year, the things that businesses should note
Use digital signature (electronic signature) to sign audit reports, why not?
COVID-19: Several solutions to improve cash flow management efficiency
Sample internal audit regulations applicable to firms
Reasonable and valid expenses are deductible when the enterprise makes tax finalization
Building processes, problems from letting go of management
Tax policy: a constant worry of foreign investors
Auditing Financial Statements: Enterprises "must" or "should" audit?
The role of audit compliance with the accounting financial system
Conclusion of audit contract: The time required to perform
Enterprises are required to audit

Legal provisions on auditing

6

Decree 102/2021/ND-CP on penalties for administrative violations in the fields of taxation, invoices, accounting and auditing
Sanctions for administrative violations on accounting and auditing
Decree 84/2016 / ND-CP on auditing for units with public interest
Independent auditing law
Decree 165 / 2018 / ND-CP on electronic transactions in financial activities
Decree 41/2018/ND-CP on penalties for administrative violations in the field of accounting and auditing

Audit standards

47

Professional ethical standards of accounting and auditing, issued together with Circular 70/2015 / TT-BTC
Vietnamese framework on guarantee service contracts, issued together with Circular 69/2015 / TT-BTC
Standard No. 4410 on financial information synthesis service, issued together with Circular 68/2015 / TT-BTC
Standard No. 4400 on Contracts for Implementation of Pre-Agreed Procedures for Information, issued together with Circular 68/2015 / TT-BTC
Standard No. 1000 on audit of settlement reports for completed projects, issued together with Circular 67/2015 / TT-BTC
Standard No. 3420 on service contracts to ensure the BC synthesizes TC information according to the convention in the prospectus, issued together with the Circular 66/2015 / TT-BTC
Standard No. 3400 on checking future financial information, issued together with Circular 66/2015 / TT-BTC
Standard No. 3000 on service contracts to ensure outside service auditing and reviewing TC information in the past, issued together with Circular 66/2015 / TT-BTC
Standard No. 2410 on reviewing interim TC information implemented by independent auditor of the unit, issued together with Circular 65/2015 / TT-BTC
Standard No. 2400 on reviewing past financial statements, issued together with Circular 65/2015 / TT-BTC
Quality control standard No. 1 on quality control enterprises performing auditing, reviewing financial statements, assurance services and other related services, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 810 on reporting services on summary financial statements, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 805 on notes when auditing individual financial statements and when auditing specific elements, accounts or items of the financial statements, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 800 on notes when auditing financial statements is prepared in accordance with the framework of preparing and presenting financial statements for special purposes, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 720 on other information in documents containing audited financial statements, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 710 on Comparative Information - Corresponding data and comparative financial statements, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 530 on audit sampling issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 550 on related parties issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 540 on auditing accounting estimates issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 706 on the paragraph "Matters to emphasize" and "Other issues" in the financial statements of financial statements, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 520 on analytical procedures issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 510 on the first year audit - Opening balance issued together with Circular No. 214/2012 / TT-BTC
Auditing Standard No. 505 on external confirmation issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 501 on audit evidence for special items and events issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 705 on the audit opinion is not a fully accepted opinion, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 500 on audit evidence attached to Circular 214/2012 / TT-BTC
Auditing Standard No. 450 on assessing errors detected during the audit process issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 402 on factors to consider when auditing an entity using external services, issued with Circular 214/2012 / TT-BTC
Auditing Standard No. 700 on the formation of audit opinions and audit reports on financial statements, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 620 on the use of experts' work, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 610 on the use of work by internal auditors, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 600 on notes when auditing the Group's financial statements (including the work of member auditors), issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 580 on written explanations, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 570 on continuous operations, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 560 on events arising after the balance sheet date, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 330 on the auditor's handling of assessed risks, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 320 on materiality in audit planning and implementation, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 315 on identifying and assessing risks of material misstatement issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 300 on planning to audit financial statements issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 265 Communicating deficiencies in internal control with those charged with governance and management of the entity audited in conjunction with Circular 214/2012 / TT-BTC
Auditing Standard No. 260 on communicating issues with management of entities audited, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 250 on Review of compliance with laws and regulations in auditing financial statements issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 240 on the auditor's responsibilities related to fraud in the auditing of financial statements, issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 230 on audit documents and records issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 220 on quality control auditing financial statements issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 210 on audit contracts issued together with Circular 214/2012 / TT-BTC
Auditing Standard No. 200 on the overall goals of auditors and auditors issued together with Circular 214/2012 / TT-BTC

Line of audit updates

7

Data sharing between Social Insurance (SI) and Tax Authority
Transfer pricing: Vietnamese enterprises are careful to collect tax arrears
How do tax regulations affect the presentation of financial statements?
What information do investors want to read from financial statements?
Accounting for expenses incurred due to the impact of the Covid 19 epidemic
Applying to convert financial statements from VAS to IFRS in Vietnam
Affiliate transactions (transfer pricing) – Part 3: Classification of associated transactions and the principle that the substance determines the form

Commercial field

3

Decree 80/2021/ND-CP guiding small and medium enterprises
Official Letter 4248/BCT-KH dated May 30, 05 of the Ministry of Industry and Trade guiding the determination of wholesale/retail for foreign-invested enterprises
Commercial Law 2005

Service sector

7

Are professional skills training services subject to VAT?
Circular 71/2021/TT-BTC providing guidance on corporate income tax for establishments carrying out socialization that have not yet been collected according to Resolution 63/NQ-CP dated May 25, 5
Decree 80/2021/ND-CP guiding small and medium enterprises
Decree 70/2021/ND-CP amending Decree 181/2013/ND-CP guiding the Law on Advertising
A guide to business management in the advertising industry
Decree 181/2013/ND-CP guiding the Law on Advertising
Commercial Law 2005

Construction field

3

Accounting platform for construction activities
Decree 80/2021/ND-CP guiding small and medium enterprises
Principles of revenue recognition from construction contracts

Manufacturing sector

1

Decree 80/2021/ND-CP guiding small and medium enterprises

Information Technology field

12

Handbook | Guidance on determining software production activities to enjoy CIT incentives
Handbook | Determining the tax incentives to be enjoyed for the software industry
Handbook | Tax on software services
Circular 20/2021/TT-BTTTT amending Circular 09/2013/TT-BTTTT on the list of software, hardware and electronic products
Circular 19/2021/TT-BTTTT on the list of key information technology products
Decree 80/2021/ND-CP guiding small and medium enterprises
Circular 13/2020/TT-BTTTT defining software product manufacturing activities
Consolidation document 10/VBHN-VPQH 2017 on consolidation of the Law on Information Technology issued by the Office of the National Assembly
Circular 16/2014/TT-BTTTT defining software product manufacturing activities
Circular 09/2013/TT-BTTTT list of software and hardware products, electronics
Decree 71/2007/ND-CP guiding the law on information technology
Law on Information Technology 2006

Transportation, Logistics

1

Decree 80/2021/ND-CP guiding small and medium enterprises

Science and technology enterprise

6

Circular 10/2021/TT-BKHCN guiding Decree 13/2019/ND-CP on science and technology enterprises
Tax incentives for science and technology enterprises
Establishing a science and technology enterprise
Circular 03/2021/TT-BTC guiding the CIT exemption and reduction for science and technology enterprises
Official Dispatch 1048/BKHCN-PTTTDN guiding the issuance of the Certificate of Science and Technology Enterprise
Decree 13/2019/ND-CP regulating science and technology enterprises

Household, Business individual

8

Joint business registration and tax registration for business households
Household business and Business household registration
Circular 88/2021/TT-BTC on accounting regime for business households and individuals
Circular 100/2021/TT-BTC amending Circular 40/2021/TT-BTC on tax for business households and individuals
Official Dispatch 2626/TCT-DNNCN General Department of Taxation guiding new tax points for business households and individuals
Circular 40/2021/TT-BTC providing guidance on tax for business households and individuals
Tax rates and tax administration for business households and individuals from August 01, 08
Decree 01/2021/ND-CP on business and household registration

Knowledge of investment to establish a business

19

Consequences of leaving a business that owes taxes
List of fields and time limit for persons holding positions not to establish and operate enterprises
Conditions for individuals and organizations to establish businesses
What type of business should be established?
Guide to choosing registered business lines
Guide to naming companies, business names
Registration of charter capital and regulations on charter capital contribution
Understand and choose the legal representative of the business
Regulations on the seal of the enterprise
Procedures for registering a business establishment
Things to do after starting a business
Instructions for setting up branches, representative offices and business locations
CHANGE OF COMPANY: Cases of changing information about enterprises
CHANGING BUSINESS: Transforming the type of business
TEMPORARY CLOSING: Procedures for business suspension
TEMPORARILY CLOSED: Business registration procedures resume before the announced deadline
The Complete Guide to Business Dissolution
Capital contribution to establish businesses with assets
Decision No. 43/2018/QD-TTg of the Prime Minister: Promulgating the System of Vietnamese Product Industry

Borrowing from abroad, repaying foreign loans

9

Regulations on conditions for foreign loans not guaranteed by the Government – Circular 08/2023/TT-NHNN dated June 30, 6
Handbook | Detailed Instructions for Borrowing, Registering and Reporting Foreign Loans
Guidelines on foreign exchange management for foreign borrowing and debt repayment of enterprises (From November 15, 11)
Circular 12/2022/TT-NHNN dated September 30, 9 guiding the management of foreign exchange for borrowing and paying foreign debts of enterprises (Effective from November 2022, 15)
Legal risks for foreign loans
Decree 88/2019/ND-CP on sanctioning of administrative violations in the field of currency and banking
Official Dispatch 899/NHNN-QLNH 2019 on administrative violations during the implementation of foreign loans
Consolidated document 03/VBHN-NHNN on foreign exchange management for foreign borrowing and repayment of enterprises
Circular 12/2014/TT-NHNN stipulating conditions for foreign loans of enterprises that are not guaranteed by the government

Foreign investment in Vietnam

14

Handbook | Investment reports, monitoring reports
Instructions | Retail business license for foreign-invested economic organizations
3 common mistakes of foreign-invested enterprises
Guidance on compliance with the inspection of foreign investment activities in Vietnam
Circular 02/2022/TT-BKHDT guiding the supervision and assessment of investment for foreign investment activities in Vietnam
List of industries eligible for investment incentives, Areas eligible for investment incentives
List of industries and trades with restricted market access for foreign investors
List of conditional business lines under the Investment Law 2020
Circular 06/2019/TT-NHNN guiding foreign exchange management for foreign direct investment activities in Vietnam
Decree 86/2018/ND-CP stipulating foreign cooperation and investment in the field of education
Official Letter 4248/BCT-KH dated May 30, 05 of the Ministry of Industry and Trade guiding the determination of wholesale/retail for foreign-invested enterprises
Circular 19/2014/TT-NHNN guiding foreign exchange management for direct investment activities in Vietnam
Circular 05/2014/TT-NHNN guiding foreign indirect investment capital accounts in Vietnam
Circular 186/2010/TT-BTC guiding the transfer of profits abroad

Business and Investment Environment in Vietnam

27

Industry permitted to establish representative offices of foreign companies in Vietnam
Circular 60/2022/TT-BTC listing the fields and time limit for holding positions not to establish or run an enterprise
Guidance on granting temporary residence cards to foreign investors in Vietnam
What are the conditions for real estate business in 2022?
Decree 02/2022/ND-CP guiding the Law on Real Estate Business