Consolidated Document of the Accounting Law 2015 and the Tax Administration Law 2019

01:29, 10/07/2024

Legal Secretary introduces to our esteemed members and readers the Consolidated Document of regulations related to the Accounting Law to assist our esteemed members in researching legal regulations in the easiest and most convenient manner.

Consolidated document of the following texts:

- Law on Accounting No. 88/2015/QH13 passed by the National Assembly of the Socialist Republic of Vietnam, 13th Legislature, 10th Session on November 20, 2015, effective from January 1, 2017.

- Law on Tax Administration No. 38/2019/QH14 passed by the National Assembly of the Socialist Republic of Vietnam, 14th Legislature, 7th Session on June 13, 2019, effective from July 1, 2020.

Note: The content of the document applies to the following subjects:

- Agencies tasked with revenue and expenditure of state budget at all levels.

- State agencies, organizations, and public service providers using the state budget.

- Organizations and public service providers not using the state budget.

- Enterprises established and operating under Vietnamese law; branches, representative offices of foreign enterprises operating in Vietnam.

- Cooperatives, unions of cooperatives.

- Household businesses, cooperatives.

- Individuals engaged in accounting work.

- Practicing accountants; accounting service enterprises and household accounting service providers.

- Professional organizations in accounting.

- Agencies, organizations, and individuals involved in accounting and accounting service business activities in Vietnam.

See detailed content at Consolidated Document 14/VBHN-VPQH issued on July 4, 2019.

Le Hai

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

0 lượt xem

- This translation is generated by OpenAI's GPT-4o model;
- The legal regulations in this article are according to Vietnamese Law;
- This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts;
- Articles may be compiled from a variety of sources;
- Applicable Terms may have expired at the time you are reading;
- If you have any questions about the copyright of the article, please contact us via email banquyen@lawnet.vn