Category Archives: Legal documents

Depreciation costs of intangible fixed assets and land use rights

Text Type: Circular Number/Symbol: 6580/BTC-TCT Summary: v/v depreciation expense for intangible fixed assets and land ...

Decree 47 on VAT

Text Type: Law, decree Number/Symbol: 47-2011/TT-BTC Excerpt: Decree 47 on VAT Issue date: 7/15/2011 Effective ...

Circular amending and supplementing CIT

Text Type: Circular Number/Symbol: TT123-2012/TT-BTC Excerpt: Circular amending and supplementing CIT Issue date: 7/24/2012 Effective ...

Quality control on audit of financial statements – No. 220

Type of document: Law, decree Number/Symbol: New Auditing Standard No. 220 Abstract: Quality control on ...

Regulations on Auditing Contracts

Type of document: Law, decree Number/Symbol: New Auditing Standard No. 210 Excerpt: Regulations on Auditing ...

New Auditing Standard No. 200

Type of document: Law, decree Number/Symbol: New Auditing Standard No. 200 Abstract: New Auditing Standard ...

New regulations for recording fixed assets and depreciation framework for fixed assets

Text Type: Circular Number/Symbol: 45/2013-TT/BTC Summary: New regulations for recording fixed assets and depreciation framework ...

Guidelines for making provision for loss of long-term financial investments

Text Type: Circular Number/Symbol: TT89-2013 Summary: Guidelines for making provision for loss of long-term financial ...

New guidance on personal income tax (TT111-2013 dated August 15, 2013)

Text Type: Circular Number/Symbol: TT 111-2013/BTC Excerpt: New guidance on personal income tax (TT111-2013 dated ...