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 FEBRUARY 2019

Official Letter No. 6351/CT-TT&HT (OL 6351): expenses paid for foreign employees without work permit in Vietnam are non-deductible expenses On 15th February 2019, Hanoi Department of Taxation issued OL 6351, which handles the case that a company paid expenses for foreign employees who did not have a valid work permit according to the detailed regulations on Labor Code. According to this OL, such expenses are not deductible expense for corporate income tax purpose. In addition, this OL clarifies that the company is not allowed to deduct input VAT of these expense. Official Letter No. 7335/CT-TT&HT (OL 7335): requirement to inform...

NEWSLETTER JANUARY 2019

Official Letter No 650/CT-TT&HT (OL 650): Corporate income tax (CIT) policies on overtime expenses, lunch allowance and house rent On 16th January 2019, Binh Duong Department of Taxation issued OL 650 and answered on a specific case with the following content: A company pays overtime salary to its employees. If such overtime is legally allowed according to the labour regulations, the expense is actually paid to employees, and such expense is supported by adequate documents, following prevailing CIT regulations, overtime salary is considered as deductible expense for CIT purpose. In case the Company pays lunch allowance for its employees by cash...

NEWSLETTER DECEMBER 2018

Official Letter No. 23613/CT-TT&HT (OL 23613): VAT refund on returned goods On 28th December 2018, Binh Duong Department of Taxation issued OL 23613 and answered on a specific case with the following content: From 1st February 2018, a Company imported materials for production and paid import tax as well as VAT on these goods. The Company later found that these goods are not in good condition and made an agreement with the oversea supplier to return the goods. In this case, this OL states that the Company shall follow procedures to get refund on VAT for these goods as guided...