On September 6, 2024, the Minister of Finance issued Circular 66/2024/TT-BTC, stipulating titles, codes, professional criteria of job titles in the accounting profession and the promotion of professional job titles from accountants to senior accountants in public service providers in Vietnam.
Hereinafter, Thu Ky Luat would like to introduce the documents related to the field of Accounting - Taxation that are currently in effect or soon to be in effect, which those working in this field need to be aware of to facilitate their work more conveniently.
Hi LAWNET, I have just established a one-member limited liability company owned by myself, of which major is IT. There are currently no employees in the company. I want to develop the company stably for a while before recruiting more personnel, but I wonder if my company needs to have an accountant at the time of establishment?
Circular No. 04/2018/TT-BNV of the Ministry of Home Affairs of Vietnam provides guidelines for the power, procedures, deadline, applications for appointment, reappointment, engagement, dismissal, replacement, and responsibility allowance for chief accountants, replacesJoint Circular No. 163/2013/TTLT-BTC-BNV.
This is a new notable content of the Circular No. 91/2017/TT-BTC of the Ministry of Finance of Vietnam on exams, issuance, and management of audit practicing certificates and accounting practicing certificates.
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