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.


Value Added Tax (“VAT”) Transfer of the remaining deductible VAT amount after the branch terminates its operation On 15 April 2024, the General Department of Taxation issued Official Letter No. 1569/TCT-KK as following content: In case a Company’s branch located in Hanoi, which is a dependent unit of the Company’s headquarters in other province, terminates its operation and closes its tax code, but still has input VAT balance that has not been fully deducted at the time of termination, the branch is allowed to transfer the undeducted input VAT balance to the headquarters so that the headquarters can continue to...


Corporate income tax (“CIT”) Tax treatment for business activities eligible for CIT incentive On 20 March 2024, Binh Duong Tax Department issued Official Letter No. 6427/CTBDU-TTHT guiding on CIT tax treatment as follows: According to the instructions in Clause 9, Article 18 of Circular No. 78/2014/TT-BTC: In the same tax period, the Company incurs losses in business activities eligible for tax incentives, while having profit from business activities not eligible for tax incentives, or other profit from business activities (excluding income from real estate transfer activities, transfer of investment projects; income from transfer of rights to participate in investment projects,...


Tax policy on capital transfer and capital donation activities of foreign companies not present in Vietnam On 23 February 2024, Hanoi Tax Department issued Official Letter No. 8983/CTHN-TTHT with the main content as follows: – In case a foreign company (without presence in Vietnam) transfers its capital contribution in a company in Vietnam to another shareholder that is a non-resident individual in Vietnam, the foreign company must declare and pay corporate income tax (CIT) on income from capital transfer activity. The declaration and tax payment shall follow the guidelines in Article 11 and Article 14 of Circular No. 78/2014/TT-BTC and Article 8...