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.


  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...


Circular No. 23/2017/TT-BLDTBXH (“Circular 23”): online procedures to issue work permit for foreigners working in Vietnam. On 15th August 2017, the Ministry of Labor – Invalids and Social Affairs issued Circular 23 with the following contents: – At least 07 working days before the day on which a foreign employee plans to start working for an employer, the employer must declare and summit application via web portal of the work permit issuing authority in order to obtain a work permit for the foreign employee as guided in Article 10 of Decree No.11/2016/ND-CP – Within 05 working days from the day...


Official Letter No. 2943/TCT-TNCN (“OL 2943”): treatment of compulsory insurance payment in gross-up formula On 4th July 2017, the General Department of Taxation issued Official Letter 2943 with the following contents: When an individual receives salary on a net basis, the gross-up is performed as follows: – For the period before 1st July 2013, compulsory insurance payment is not deducted from net income to gross up in accordance with Circular No. 84/2008/TT-BTC dated 30th September 2008 issued by the Ministry of Finance and guiding Official Letters of the General Department of Taxation; OL No.1578/TCT-TNCN dated 28th April 2009; OL No.3565/TCT-TNCN...