NOTES ON THE REPORT ON THE OPERATION OF THE PRECEDING YEAR OF ACCOUNTING SERVICE ENTERPRISES

According to the provisions of Clause 2, Article 3 of Circular 39/2020/TT-BTC amending and supplementing Clause 9 Article 12 of Circular 297/2016/TT-BTC, note on the report on the operation of accounting service enterprises with the following contents:

“9. Submit a Operation Report with the following contents:

a) Name of report: Report on annual operation (from January 1 to December 31).

b) Content of request for report:

A report on the annual operation of an accounting service enterprise shall include the following contents:

– Employee situation includes information about the total number of employees at the enterprise as of December 31; the number of people with Vietnamese and foreign certificates of accountants and auditors; the number of people granted the certificate of registration to practice accounting services at the enterprise;

– Revenue situation includes information on revenue structure by service type; revenue structure by customer;

– Business results includes information about charter capital, profit rate, state budget payment;

– Changes during the year include changes in business name, legal representative; form of ownership, transformation, division, separation, merger, consolidation, increase or decrease of registered accountants;

– State the advantages, disadvantages and recommendations, proposals or information to the Ministry of Finance in the course of business activities of accounting services of the enterprise;

c) Objects of reporting: Enterprises providing accounting services.

d) Reporting agency: Ministry of Finance (Department of Accounting and Auditing Management and Supervision).

d) Method of sending and receiving reports:

Periodic reports are presented in the form of paper documents or electronic copies, sent by one of the following methods:

– Send directly;

– Send by postal service;

– Send via email system;

– Other methods as prescribed by law.

e) Deadline for submitting reports: Before April 10 of the following year.

g) Frequency of reporting: Annual report.

h) Time to close report data: From January 1 to December 31 of the reporting year.

i) Report outline form: According to Appendix 7 issued together with the above Circular.

k) Report data form: According to Appendix 7 issued together with the above Circular.

l) Guidance for the process of making reports: Enterprises providing accounting services shall make annual reports on their operation according to the form and send them to the Ministry of Finance within the prescribed time limit.”