FREELANCE ACCOUNTANT SERVICES FOR SOFTWARE COMPANY IN VIETNAM

Welcome to our Freelance Accountant Services for software companies in Vietnam! We understand that running a software company in Vietnam with a remote workforce can be challenging, especially […]

ACCOUNTING REFERENCE WHEN INVENTORY OF ASSETS/INVENTORIES IS OVER OR UNDER

1. How to account when inventory is Over: a) Accountants record the value of over assets according to their fair value at the time of discovery for recording […]

WHAT IS THE IDENTIFY-CODE WHEN MAKING AN ELECTRONIC TAX PAYMENT?

From May 10, the tax sector will implement tax collection and payment according to the payable identifier (ID) and upgrade some functions of electronic tax payment applications on […]

Q&A RELATED TO MAKING A LIST OF PURCHASES (01/TNDN) WHEN THERE IS NO INVOICE

DETAILS OF Q&A Question: To the Ministry of Finance. I would like to ask the following: According to Circular 78/2014/TT-BTC, the expenses of enterprises purchasing goods and services […]

PERSONAL INCOME TAX (PIT) POLICY FOR NON-RESIDENT INDIVIDUALS

(1) How to calculate personal income tax on business income Personal income tax = Revenue from production and business activities x Tax rate In which: – Revenue is […]

PERSONAL FILE FOR SELF-DECLARATION OF CURRENT PERSONAL INCOME TAX (PIT)

At Point b, Section 9.2 and Point b, Section 9.9, Clause 9 of Appendix I issued together with the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 providing […]

VAT RATE ACCORDING TO DECREE 15 FOR SOME SITUATIONS OF INVOICES ISSUED IN 2023 (8% OR 10%)

(Refer to Official Letter No. 2972/CTTPHCM-TTHT of Tax Department of Ho Chi Minh City as follows)   General Department of Taxation HO CHI MINH CITY TAX DEPARTMENT SOCIALIST […]

NOTES ON HANDLING OF IRRECOVERABLE RECEIVABLES (RECEIVABLE WRITE-OFF)

– In paragraph 6, point a, Clause 4, Article 6 of Circular No. 48/2019/TT-BTC dated August 8, 2019 of the Ministry of Finance providing guidance on making and […]

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 […]