Accounting - Audit laws In Vietnam

What are the rules for the use of electronic invoices when the sellers use cash registers in Vietnam? What are the contents of an authenticated e-invoice generated from a POS cash register that is digitally connected to tax authorities in Vietnam?

May individual businesses in Vietnam issue value-added tax (VAT) invoices? When shall individual businesses be allowed to use tax authority-ordered printed invoices in Vietnam? What does an application for tax authority-ordered printed invoice purchase include?

“When applying for a Certificate of eligibility to provide accounting services, is an accounting firm that is a limited liability company in Vietnam required to submit documents proving capital contribution? Does an accounting firm that is a limited liability company in Vietnam have to notify the Ministry of Finance of changes to the holdings of its members?” - asked a reader

“How many forms of direct inspection of the provision of accounting services are there in Vietnam? What are the regulations on the scope of periodic inspection and irregular inspection of the provision of accounting services?” - asked a reader

“Is it allowed to establish an accounting firm as a limited liability company in Vietnam? What does the application for issuing a Certificate of eligibility to provide accounting services to a multiple-member limited liability company in Vietnam include?” - asked a reader

Which expenses are periodic accrued expenses that are not used up at the end of the period and are not reasonable expenses in Vietnam? Which expenses are required to be differentiated between accrued expenses and other expenses to record and report in the financial statement in Vietnam?

What are some legal risks of paying invoices exceeding 20 million in cash according to current regulations? For the purpose of input VAT deduction in Vietnam, what types of payment documents are considered as non-cash payments?

What are goods on consignment in Vietnam? Which account shall goods on consignment be recorded to? What is the structure and contents of the account? What are the accounting methods for several major transactions?

What is the format of tax, fee or charge receipts with pre-printed face values in Vietnam? What are the contents of tax, fee or charge receipts with pre-printed face values? What are the rules for creation of internally-printed receipts?

Which account is used for environmental protection tax in Vietnam? What are the regulations on accounting for environmental protection tax eligible for refund or deduction? What is the environmental protection tax? When is the taxable time of the environmental protection tax?