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USEFUL CONTENT ONLY

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
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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
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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
    • Vietnamese Public Accounting Standard No. 31 “Intangible assets” under Decision 1676/QD-BTC dated September 01, 9
    • Vietnam Public Accounting Standard No. 17 “Real Estate, Plant and Equipment” according to Decision 1676/QD-BTC dated September 01, 9
    • Vietnamese Public Accounting Standard No. 12 “Inventories” under Decision 1676/QD-BTC dated September 01, 9
    • Vietnamese Public Accounting Standard No. 02 “Cash Flow Statement” under Decision 1676/QD-BTC dated September 01, 9
    • Vietnamese Public Accounting Standard No. 01 “Presentation of financial statements” under Decision 1676/QD-BTC dated September 01, 9
    • Decision 1676/QD-BTC dated September 01, 9 announcing 2021 Vietnamese public accounting standards, phase 5
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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
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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
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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
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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)
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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)
    • Circular 45/2021/TT-BTC guiding the application of APA in tax administration for enterprises with associated transactions
    • Official Dispatch 271/TCT-TTKT introducing new contents of Decree 132/2020/ND-CP on tax administration for enterprises with associated transactions
    • Appendices of Decree 132/2020/ND-CP on related-party transactions
    • Decree 132/2020 / ND-CP on tax administration applicable to enterprises with associated transactions
    • Official Letter 2835/TCT-TTKT guiding the implementation of Decree 68/2020/ND-CP issued by the General Department of Taxation
    • Decree 68/2020/ND-CP amending and supplementing Decree 20/2017/ND-CP on tax administration for enterprises with associated transactions
    • Circular 41/2017/TT-BTC guiding the implementation of Decree 20/2017/ND-CP stipulating tax administration for enterprises with associated transactions
    • Decree 20/2017 / ND-CP on tax administration applicable to enterprises with associated transactions
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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
    • Apply the set of criteria for classifying VAT refund documents from September 18, 09
    • Decree 91/2022/ND-CP amending and supplementing Decree 126/2020/ND-CP guiding the Law on Tax Administration
    • How to determine monthly or quarterly tax return?
    • Circular 80/2021/TT-BTC guiding tax administration from January 01, 01
    • Circular 78/2021/TT-BTC on invoices and documents
    • Official Letter 6770/CTTPHCM-KK on filing tax returns during the implementation of Directive 16/CT-TTg
    • Circular 31/2021/TT-BTC on risk management in tax administration
    • Circular 105/2020/TT-BTC dated December 03, 12 guiding tax registration
    • Decree 126/2020 / ND-CP guiding the Law on Tax Administration 2019
    • Law on Tax Administration 2019 (Law No. 38/2019/QH14)
    • Circular 119/2014/TT-BTC amending the application of tax declaration by deduction method
  • V.a.t tax
    • 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
    • Are professional skills training services subject to VAT?
    • 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)
    • Tax authorities and the fight against profiteering from value added tax (VAT)
    • Circular 43/2021/TT-BTC supplementing medical instruments and equipment subject to VAT rate of 5%
  • Corporate income tax
    • 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
    • Costs related to Covid are included in business expenses and not included in personal income taxable income
    • Decision 29/2021/QD-TTg on special investment incentives
    • Decree 57/2021/ND-CP on corporate income tax incentives for projects producing supporting industry products
    • Circular 03/2021/TT-BTC guiding the CIT exemption and reduction for science and technology enterprises
  • personal income tax
    • Changes in the way to calculate PIT in 2022
    • Legal regulation system of personal income tax
  • Receipts
    • Instructions for handling electronic invoices exported with incorrect information according to Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC
    • How to handle e-invoices made with errors according to Official Letter 1647/TCT-CS
    • Instructions for making invoices for 2% VAT reduction according to Decree 15/2022/ND-CP
    • Handbook | Instructions for using invoices and managing risks when using invoices
    • The set of criteria for evaluating and identifying enterprises showing signs of risk in the management and use of the latest invoices from the tax authority
    • Some notes on using invoices
    • From July 01, 07, all outstanding invoices (not yet converted to e-invoices) have expired
    • Risk signs on invoices and VAT refund fraud issued by the General Department of Taxation
    • Manage input and output information of businesses and individuals through electronic invoices
    • Official Dispatch 5113/TCT-CS guiding some contents about e-invoices
    • Official Letter 4144/TCT-CS General Department of Taxation introduces new contents in Circular 78/2021/TT-BTC guiding invoices and documents
    • The process of managing electronic invoices issued by the General Department of Taxation
    • Decree No. 123/2020 / ND-CP on invoices and documents
    • Circular 88/2020/TT-BTC amending and supplementing Article 26 of Circular 68/2019/TT-BTC
    • Circular 68/2019/TT-BTC guiding Decree 119/2018/ND-CP on e-invoices when selling goods and providing services
    • Consolidated document 11/VBHN-BTC in 2018 guiding the implementation of Decree 51/2010/ND-CP and 04/2014/ND-CP on invoices for selling goods and providing services
    • Circular 39/2014/TT-BTC guiding the implementation of Decree 51/2010/ND-CP and Decree 04/2014/ND-CP stipulating invoices for selling goods and providing services
    • Decree 04/2014/ND-CP amending and supplementing a number of articles of Decree No. 51/2010/ND-CP dated May 14, 05 regulating invoices for selling goods and providing services
    • Decree 51/2010 / ND-CP on invoices for selling goods and providing services
  • Penalties for administrative violations of tax and invoices
    • Handling businesses that use illegal invoices from 49 'ghost' companies
    • Decree 102/2021/ND-CP on penalties for administrative violations in the fields of taxation, invoices, accounting and auditing
    • Decree 125/2020/ND-CP stipulating penalties for administrative violations on taxes 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
    • Decree 34/2022/ND-CP extending payment of VAT, CIT and PIT in 2022
    • Resolution 11/NQ-CP on tax payment extension 2022
    • Resolution 43/2022/QH15 on fiscal and monetary policies to support the socio-economic recovery and development program
    • Decree 92/2021/ND-CP guiding Resolution 406/NQ-UBTVQH15 on tax exemption and reduction
    • Official Letter 3887/TCT-CS on business support and sponsorship for COVID-19 prevention and control activities
    • Decree 52/2021/ND-CP extending the deadline for payment of VAT, CIT, PIT and land rent in 2021 (Due to Covid-19)
    • Decree 41/2020/ND-CP Extension of deadlines for payment of VAT, CIT, PIT and land rent (Due to Covid-19)
  • Foreign withholding tax
    • Handbook | Contractor tax in Vietnam
    • Are royalties subject to contractor tax
    • Circular 103/2014/TT-BTC guiding foreign contractor tax
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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)
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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
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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
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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
    • Costs related to Covid are included in business expenses and not included in personal income taxable income
    • Decision 23/2021/QD-TTg stipulating the implementation of a number of policies to support employees and employers facing difficulties due to COVID-19
    • Resolution 68/NQ-CP on a number of policies to support employees and employers facing difficulties due to COVID-19
    • Resolution 154/NQ-CP amending and supplementing Resolution 42/NQ-CP on measures to support people facing difficulties due to the Covid-19 pandemic
    • Resolution 42/NQ-CP on measures to support people facing difficulties due to COVID-19
    • Directive 11/CT-TTg on urgent tasks and solutions to remove difficulties for production and business, ensure social security in response to the Covid-19 epidemic
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Handbook for recruitment of Finance and Accounting personnel

19
  • The process of recruiting finance and accounting personnel
    • The best way to approach and evaluate corporate finance and accounting department candidates
    • Challenges in selecting finance and accounting personnel
    • Expert advice when recruiting accounting & finance personnel
    • 3 mistakes when recruiting finance and accounting personnel
    • How to Hire the Ideal Accountant
    • 5 interview questions to help select talents in the finance and accounting industry
    • Guidelines for building a professional financial staff recruitment process
    • Interview tips to select the best financial manager with the skills you need
  • Job Description Finance and Accounting
    • Job Description of Sales Accountant
    • Job Description of Chief Accountant
    • Job Description of Accounts Receivable
    • What do employers need to equip to recruit finance and accounting personnel?
    • Job Description of Accountant
    • Job Description of Cost Accountant
    • Job Description of General Accountant
    • Job Description of Internal Accountant
  • Salary of staff in finance and accounting industry
    • Salary reference for personnel in the field of Finance and Accounting
    • The hidden costs of recruiting talent
    • Distinguish between a good salary and the right offer from an employer
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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
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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
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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
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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
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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
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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
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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
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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
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Manufacturing sector

1
  • Decree 80/2021/ND-CP guiding small and medium enterprises
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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
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Transportation, Logistics

1
  • Decree 80/2021/ND-CP guiding small and medium enterprises
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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
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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
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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
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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
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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
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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