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

From HSKV

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…

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Services

Accounting and Audit Service,Tax,Other…

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FAQ

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

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Newsletter

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

NEWSLETTER (CHANGES IN DEDUCTIBLE INTEREST EXPENSES)

Change in deductible interest expenses (Decree 68) On 24 June 2020, the Government issued Decree No. 68/2020/ND-CP (Decree 68), which amends and supplements Clause 3, Article 8, Decree No. 20/2017/ND-CP, regulating tax treatments on related party transactions. The main contents are as follows: When calculating corporate income tax, the total deductible interest expense of a given year shall not exceed 30% of EBITDA (earnings before interest, tax, depreciation and amortization). Organizations and loans not subject to this Decree on deductible interest expenses include Credit instituions that follow the Law on credit institutions, Commercial insurance organizations that follow the Law on...

NEWSLETTER MAY 2020

Tax administration Instructions for some contents of Decree No. 41/2020/ND-CP about extension for tax payment On 20th May 2020, the Ministry of Finance issued Official Letter No. 5977/BTC-TCT about the implementation of Decree No. 41/2020/ND-CP. The highlighted point in the OL is that the extended corporate income tax (CIT) payable shall not exceed 20% of the total CIT payable of the whole year based on the CIT finalization 2019. In case taxpayers declare and submit the supplemented CIT finalization which increases the CIT payable to the tax office before the extended deadline of CIT payment; or the tax office conducts...

NEWSLETTER APRIL 2020

Foreign Contractor Tax (FCT) Consulting service via internet is subject to FCT On 03rd February 2020, Ho Chi Minh Department of Taxation issued Official Letter No. 801/CT-TTHT (OL 801), which handles the case that a company abroad provides logistics consulting service to the company in Vietnam via internet. This service is subject to FCT with VAT and CIT rate of 5% each (according to Article 12 and 13 of Circular No. 103/2014/TT-BTC). In case the service fee is paid in foreign currency, the fee for calculating FCT must be converted into Vietnamese Dong using selling rate at the commercial banks...