According to Decree No. 174/2016/NĐ-CP of Vietnam’s Government on elaboration of some Article of the Law on Accounting of Vietnam, the following accounting documents have to be retained:
- Accounting records.
- Detailed accounting books and overall accounting books.
- Financial statements; budget statements; consolidated budget statements.
- Other documents related to accounting works, including:
+ Contracts;
+ Administrative accounting reports;
+ Financial statements of completed projects and projects of national importance;
+ Reports on stocktaking and asset valuation;
+ Documents related to inspection and audit;
+ Records on destruction of accounting documents;
+ Decisions on addition of capital from profit, contributions to funds from profits;
+ Documents related to dissolution, bankruptcy, division, consolidation, merger, shutdown, conversion of the enterprise;
+ Documents related to receipt and use of funding or capital;
+ Documents related to taxes, fees, charges and other liabilities to the State and other documents.
Decree No. 174/2016/NĐ-CP of Vietnam’s Government takes effect from January 01, 2017.
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