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. 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...


Official Letter No. 14848/CT-TT&HT (OL 14848): VAT treatment of additional tax paid On 04th September 2018, Binh Duong Department of Taxation issued OL 14848, which regulates that the VAT paid according to the tax assessment decision made by the customs office due to mistakes in customs declaration dossier shall be declared and be deducted in VAT declaration if such payment is conformable with VAT deduction requirements per Article 15 of Circular No. 219/2013/TT-BTC and Clause 10, Article 1 of Circular No. 26/2015/TT-BTC. Official Letter No. 16144/CT-TT&HT (OL 16144): flat-rate travel allowance paid to employees On 13th September 2018, Binh Duong...


Official Letter No. 14284/CT-TT&HT (OL 14284): requirements to treat oversea business expenses as deductible expenses for CIT On 23rd August 2018, Binh Duong Department of Taxation issued OL 14284, which handles the case that the company assigned employees to go on a business trip oversea. This OL states the expenses incurred for the trip are considered as deductible expenses for CIT purpose if the company prepares a decision assigning employees to travel oversea, which states clearly the purpose of business trip. The Company should keep invoices and other documents for expenses incurred oversea that are conformable with regulations of the...