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.


Tax administration Regulation on invoices On 19th October 2020, the Government issued Decree No. 123/2020/ND-CP which details some important points about e-invoices as follows: – The regulation of compulsory use of e-invoices according to Clause 2 and Clause 4, Article 35, Decree No. 119/2018/ND-CP dated 12th September 2018 shall be revoked. – Decree No. 51/2010/NĐ-CP (Decree 51) remains in force until 30th June 2022. Therefore, companies shall continue to use paper invoices according to regulations of Circular No. 39/2014/TT-BTC or e-invoices as per the guidance of Circular No. 32/2011/TT-BTC. – For companies established from 19th October 2020 to 30th June...


Corporate Income Tax (CIT) Regulations in details about 30% CIT reduction for fiscal year 2020 On 25th September 2020, the Government issued Decree No. 114/2020/ND-CP which gives details for the Resolution No. 116/2020/QH14 by the National Assembly about CIT payable of year 2020, with the following contents: – CIT payable in the fiscal year 2020 by companies whose total revenue in 2020 does not exceed VND 200 billion shall be reduced by 30%. – The total revenue which is the basis for determination of eligibility for CIT reduction is the total revenue in the fiscal year 2020, including revenue from...


Tax administration Deadline for using e-invoices On 19th August 2020, Bac Ninh Department of Taxation issued Official Letter No. 2543/CT-TTHT about the deadline for using e-invoices with the following contents: According to Circular No. 68/2019/TT-BTC dated 30th September 2019 of the Ministry of Finance, “From 01st November 2020, enterprises, business organizations, other organizations, household businesses and individual businesses must apply to use e-invoices.” According to the Law on Tax Administration No. 38/2019/QH14 dated 01st July 2020, “Regulations on electronic documents and invoices of this Law come into force from 01st July 2022; organizations and individuals are recommended to apply these...