HSK Vietnam Audit Company Limited.
HSK Vietnam Audit Company Limited.


We would like to take this opportunity to show appreciation to the clients who have supported us over the years and to introduce our service to those who are new to us. We are evolving day to day in order to meet the needs of the clients.

About us

Why do you choose us?

Qualified firm,Constructive advice for improvements…



Accounting and Audit Service,Tax,Other…



Starting business in Vietnam,Tax General,PIT,VAT,CIT,FCT…



This Newsletter is issued to update new regulations on taxation and investment in Vietnam.


Circular No. 68/2019/TT-BTC (Circular 68): guidelines on some regulations of Decree No. 119/2018/NĐ-CP (Decree 119) about e-invoice On 30th September 2019, the Ministry of Finance issued Circular 68, which gives guidelines on some articles of Decree 119 about e-invoice. We highlighted some prominent contents from this Circular as follows: From 1st November 2020, all business entities as well as individual businesspeople must apply e-invoice, instead of using paper invoice. The Circular states the list of information which are included in the e-invoice. Also, in some specific cases, one or several information of the e-invoice can be omitted. Time for issuing...


Circular No. 60/2019/TT-BTC (Circular 60) amending, supplementing several articles in Circular No. 39/2015/TT-BTC (Circular 39) about customs value of imported and exported goods On 30th August 2019, the Ministry of Finance issued Circular 60, which amends and supplements several articles of Circular 39 about customs value of imported and exported goods. In Circular 60, several new regulations about criteria to build up the list of risky companies in customs value are added. It also amends the regulations about principles and methods in determining the custom value for imported goods, methods in determining the transaction value for imported goods and custom...


Official Letter No. 1155/CT-TTHT (OL 1155): tax policies on maintenance fee of apartment According to OL 1155 issued by Bac Ninh Department of Taxation on 08th July 2019, a company purchased an apartment and uses it as a place of residence for its employees. As stated in the apartment purchase contract, the company has to pay a maintenance fee for the public area at 2% of the apartment price (according to the regulation of the Law on Housing). In this case, the maintenance fee is considered as deductible expense for CIT purpose. When receiving the maintenance fee, the apartment owner...