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. 5483/TCT-DNL (OL 5483): VAT invoice requirements for gifts given to customers On 28th November 2017, the General Department of Taxation issued OL 5483 answering Ho Chi Minh Tax Department. OL 5483 states that when a company gives gifts to its clients to facilitate its business, the company must issue VAT invoices, declare and pay VAT output for these gifts. In case the clients do not require VAT invoices, at the end of each day, the Company must issue one invoice for total amount of gifts given to all clients during the day, sign and keep all 3...


Official Letter No. 4657/TCT-KK (OL 4657): VAT refund for exported goods without documents of cash receipts prepared by the bank On 11th October 2017, the General Department of Taxation issued OL 4657, answering Soc Trang Department of Taxation on a case where a company claims VAT refund for exported goods without credit note (cash receipt notice) issued by the bank. In this case, a company exported frozen shrimp to a customer using L/C payment method in September 2016. The payment became over-due, but the company has not collected the payment from the customer yet. Therefore, the company does not have...


  Circular No. 93/2017/TT-BTC (“Circular No. 93”): registration requirement of value added tax (VAT) calculation method is modified On 19th September 2017, the Ministry of Finance issued Circular No.93 which amends and supplements several articles relating to VAT as follows; Cancel the requirement to submit Form No. 06/GTGT for registration of VAT deductible method of newly established business entities and business entities which have VAT taxable revenues less than 1 billion VND. Cancel the requirement to submit Form 06/GTGT for registration of change in VAT calculation method. Add a regulation on VAT calculation method for business entities which is guided...