Where are application for re-issuance of APC in Vietnam sent?

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In case of re-issuance of APC in Vietnam. So where is application sent?

In Clause 1, Article 10 of Circular 296/2016/TT-BTC, it is stipulated:

Article 10. Re-issuance of APC

1. If the APC is lost, destroyed or damaged, the accounting practitioner may request the Ministry of Finance to re-issue an APC and pay a given fee as prescribed.

And Clause 5, Article 11 of the Circular also stipulates:

5. The Ministry of Finance shall consider re-issuing the APC for the accounting practitioner within 15 days after receiving valid application and full payment of the given fee as prescribed. If the application is rejected, the Ministry of Finance shall provide explanation in writing.

Thus, according to regulations, application for re-issuance of APC in Vietnam and changing the content of APC shall be sent to the Ministry of Finance. The Ministry of Finance has the authority to review, re-issue and change the contents in the above cases.

Best regards!

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