Circular No. 132/2018/TT-BTC
  • Accounting regimes of extra-small enterprises in Vietnam
  • Accounting regimes of extra-small enterprises in Vietnam
  • 09:51, 06/12/2018
  • The Draft Circular providing guidance on accounting regimes of extra-small enterprises is currently open for comments on the Government's electronic portal, which applies to extra-small enterprises in Vietnam, including those that pay corporate income tax based on the income tax calculation method and the percentage method on revenue from the sale of goods and services.
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