Who has right to issue certificate of eligibility to provide accounting services in Vietnam?
Regarding the regulations on the issuance of the certificate of eligibility to provide accounting services in Vietnam. So may I ask if the certificate of eligibility to provide accounting services in Vietnam is issued by the Department of Finance or the Ministry of Finance?
Who has right to issue certificate of eligibility to provide accounting services in Vietnam?
In Article 62 of the 2015 Accounting Law, it is stipulated:
1. Within 15 days from the receipt of the satisfactory application, the Ministry of Finance shall issue the Certificate of eligibility to provide accounting services. If the application is rejected, explanation must be provided in writing.
2. If the application needs clarifying, the Ministry of Finance shall request the applicant to provide explanation. The time limit for issuance of the Certificate of eligibility to provide accounting services begins from the date of receipt of additional documents.
Thus, according to the above regulations in Vietnam, the authority to issue the certificate of eligibility to provide accounting services in Vietnam belongs to the Ministry of Finance, not the Department of Finance. In case of refusal, there must be a legitimate reason and a written reply.
Best Regards!