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.


Official Letter No. 23613/CT-TT&HT (OL 23613): VAT refund on returned goods On 28th December 2018, Binh Duong Department of Taxation issued OL 23613 and answered on a specific case with the following content: From 1st February 2018, a Company imported materials for production and paid import tax as well as VAT on these goods. The Company later found that these goods are not in good condition and made an agreement with the oversea supplier to return the goods. In this case, this OL states that the Company shall follow procedures to get refund on VAT for these goods as guided...


Official Letter No. 74289/CT-TTHT (OL 74289): Personal income tax (PIT) treatment of charity activities The OL 74289 issued by Hanoi Department of Taxation on 7th November 2018 answers an inquiry on a case where employees of a company did charity activities, such as donating gifts and money to poor people, disabled individuals and hospitals, and donation was made from employees in the form of salary deduction. This OL states that salary deduction made for charity activities should not be deducted from taxable income of employees for PIT purpose since charitable works are not performed through a charity fund which is...


Official Letter No. 18044/CT-TT&HT (OL 18044): VAT requirement for disposed materials On 3rd October 2018, Binh Duong Department of Taxation issued OL 18044, which handles the case that a company no longer uses materials in stock and intends to dispose these materials. If the materials are imported materials and were not subject to VAT according to Clause 4, Circular No. 219/2013/TT-BTC issued by the Ministry of Finance dated 31st December 2013, when changing the purpose of using these materials, the company should declare and pay VAT for imported goods to the customs office where the company registered the customs declaration...