Law No. 03/2003/QH11 of June 17, 2003, on accounting

THE NATIONAL ASSEMBLY ——- SOCIALIST REPUBLIC OF VIETNAM Independence- Freedom- Happiness ———— No.03/2003/QH11 Hanoi, June 17, 2003 ACCOUNTING LAW THE STATE PRESIDENT OF THE SOCIALIST REPUBLIC OF VIETNAM In order to uniformly manage the accounting, ensuring that accounting be a tool for managing and supervising closely and efficiently all economic and financial activities, supplying information […]

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Decree of Government No.128/2004/ND-CP of May 31, 2004 detailing and guiding the implementation of a number of articles of The Accounting Law, applicable to the state accounting domain

THE GOVERNMENT ————- SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ————– No. 128/2004/ND-CP Hanoi, May 31, 2004 DECREE DETAILING AND GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE ACCOUNTING LAW, APPLICABLE TO THE STATE ACCOUNTING DOMAIN THE GOVERNMENT Pursuant to the December 25, 2001 Law on Organization of the Government; […]

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Decree of Government No. 129/2004/ND-CP of May 31, 2004 detailing and guiding the implementation of a number of articles of the accounting Law, applicable to business activities

THE GOVERNMENT ———– SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ————– No. 129/2004/ND-CP Hanoi, May 31, 2004   DECREE DETAILING AND GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE ACCOUNTING LAW, APPLICABLE TO BUSINESS ACTIVITIES THE GOVERNMENT Pursuant to the December 25, 2001 Law on Organization of the Government; Pursuant […]

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Circular No. 89/2000/TT-BTC of August 28, 2000 guiding the implementation of The Governments Decree No. 49/1999/ND-CP on sanctions against administrative violations in the field of accounting

THE MINISTRY OF FINANCE ——- SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ———- No: 89/2000/TT-BTC Hanoi, August 28, 2000   CIRCULAR GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE No. 49/1999/ND-CP ON SANCTIONS AGAINST ADMINISTRATIVE VIOLATIONS IN THE FIELD OF ACCOUNTING In furtherance of the Government’s Decree No.49/1999/ND-CP on sanctions against administrative violations […]

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Circular No. 55/2002/TT-BTC of June 26, 2002, guiding the Vietnamese enterprises’ accounting regime applicable to foreign-invested enterprises and organizations operating in Vietnam

THE MINISTRY OF FINANCE ——- SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ———- No. 55/2002/TT-BTC Hanoi, June 26, 2002   CIRCULAR GUIDING THE VIETNAMESE ENTERPRISES’ ACCOUNTING REGIME APPLICABLE TO FOREIGN-INVESTED ENTERPRISES AND ORGANIZATIONS OPERATING IN VIETNAM Pursuant to the 1996 Law on Foreign Investment in Vietnam and the 2000 Law Amending and […]

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Circular No. 42/1999/TT-BTC of April 20, 1999, guiding the implementation of the financial, accounting and tax regimes applicable to duty-free shops in Vietnam

——- SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ———- No: 42/1999/TT-BTC Hanoi, April 20, 1999   CIRCULAR GUIDING THE IMPLEMENTATION OF THE FINANCIAL, ACCOUNTING AND TAX REGIMES APPLICABLE TO DUTY-FREE SHOPS IN VIETNAM Pursuant to the Law on Export Tax and Import Tax; the Law on Enterprise Income Tax and the Law […]

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Circular No. 37/2001/TT-BTC promulgated by The Ministry of Finance, supplementing a number of points to the Finance Ministry’s Circular No. 42/1999/TT-BTC of April 20, 1999 guiding the implementation of finance, accounting and tax regimes applicable to du

THE MINISTRY OF FINANCE ——- SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ——- No: 37/2001/TT-BTC Hanoi, May 28, 2001   CIRCULAR SUPPLEMENTING A NUMBER OF POINTS TO THE FINANCE MINISTRY�S CIRCULAR No. 42/1999/TT-BTC OF APRIL 20, 1999 GUIDING THE IMPLEMENTATION OF FINANCIAL, ACCOUNTING AND TAX REGIMES APPLICABLE TO DUTY-FREE SHOPS IN VIETNAM […]

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Circular No. 33/1998/TT-BTC of March 17, 1998, guiding the cost-accounting of the setting up and use of the reserve for the price decrease of unsold goods, the reserve for bad debts and the reserve for the price decrease of securities of state enterprises

THE MINISTRY OF FINANCE —– SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ———- No. 33/1998/TT-BTC Hanoi, March 17, 1998   CIRCULAR GUIDING THE COST-ACCOUNTING OF THE SETTING UP AND USE OF THE RESERVE FOR THE PRICE DECREASE OF UNSOLD GOODS, THE RESERVE FOR BAD DEBTS AND THE RESERVE FOR THE PRICE DECREASE […]

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Circular No. 244/2009/TT-BTC of December 31, 2009, amending and supplementing the enterprise accounting regime

THE MINISTRY OF FINANCE ——- SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ———- No. 244/2009/TT-BTC Hanoi, December 31, 2009   CIRCULAR AMENDING AND SUPPLEMENTING THE ENTERPRISE ACCOUNTING REGIME THE MINISTRY OF FINANCE Pursuant to the June 17, 2003 Accounting Law; Pursuant to the Government’s Decree No. 129/2004/ND-CPofMay31,2004, detailing and guiding a number […]

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