Starting from the 2025 financial year, under the revised Law on Independent Audit and Decree 90/2025/NĐ-CP, the scope of entities required to conduct financial statement audits has been significantly expanded. In addition to the traditional entities such as FDI enterprises, credit institutions, public companies, securities issuers, securities trading organizations, and units utilizing state budget funds, the new regulation now includes large-scale enterprises as part of the m

DECREE NO. 236/2025/ND-CP OF THE GOVERNMENT ELABORATING SOME ARTICLES OF THE NATIONAL ASSEMBLY’S RESOLUTION NO. 107/2023/QH15 DATED 29...

LAW NO. 48/2024/QH15 ON VALUE-ADDED TAX 2024 On 26 November 2024, The National Assembly of Vietnam issued Law No. 48/2024/QH15 (“Law on...

Article 1. Amendments and supplements to a number of points and clauses of Article 15 of Decree No.17/2012/ND-CP are as follows: 1. Add...

DECREE 180/2024/ND-CP: REDUCTION OF 2% VAT FROM 01/01/2025 TO 30/06/2025   To maintain the objective of supporting taxpayers during...

OFFICIAL LETTER NO. 4991/TCT-CS ON TAX POLICY REGARDING SALES DISCOUNTS AND TRADE DISCOUNTS VAT Policy   On the VAT taxable price...

The year-end audit is an essential part of a company's financial management process, helping ensure transparency and compliance with...

The year-end audit is not only an opportunity for businesses to reassess their overall financial situation internally but also a chance...

DECREE NO. 144/2024/ND-CP AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF DECREE NO. 26/2023/ND-CP DATED 31 MAY 2023 , OF THE...

On August 22nd, RSM Vietnam, in collaboration with VCCA and BRAVO, successfully organized the seminar: "ARE YOU READY TO EMBRACE CHANGE...

Choosing a quality and reputable audit firm is crucial for every business, large or small. Almost all companies must undergo annual...

1. Decree No. 91/2022/ND-CP amending and supplementing some articles of the government’s decree no. 126/2020/ND-CP dated october 19, 2020...

On September 30, 2022, The State Bank of Vietnam promulgated Circular No. 12/2022/TT-NHNN providing instructions on foreign exchange...

On October 30, 2022, the Government of Vietnam promulgated Decree No. 91/2022/NĐ-CP, which amends and supplements Decree No....

1. Decree no.49/2022/ND-CP about 6 land prices cases are deducted for value-added tax calculation Issued by: Government , effective date:...

RSM Vietnam attended the Scientific Conference "Stock market and financial intermediaries in a new context" organized by University of...

Contents: About the profile with the customer About the profile with the supplier 6 groups of “common errors” in the financial statements...

Contents: What is management accounting? What is the difference between financial accounting and management accounting? Who do management...

Contents: 1. The reality of the harmonization between Vietnam's Accounting Standards (VAS) and International Accounting Standards...

Contents: Phases of the application process Negative impact on financial statements when applying IFRS for the first time Preparation for...