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 DECEMBER 2022

Tax management Revision of misstated VAT returns when declaring adjustment/replacement VAT invoice On 16 December 2022, Hanoi Tax Office issued Official Letter No. 62542/CTHN-TTHT on declaration for adjustment/replacement invoice as follows: In case an enterprise issued adjustment/replacement invoice as prescribed in Clause 2, Article 19 of Decree No. 123/2020/ND-CP dated 19 October 2020, that results in the necessary revision of VAT returns which had been submitted to the tax authority, the enterprise shall revise each misstated VAT returns as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14 dated 13 June 2019 by the National Assembly and...

NEWSLETTER NOVEMBER 2022

Corporate Income Tax (“CIT”) Exemption from Master File preparation in case the related parties do not belong to one’s multinational Group On 30 November 2022, Hanoi Tax Office issued Official Letter No. 59003/CTHN-TTHT regarding preparation of Master file. Details are as follows: According to Clause 4, Article 18 of Decree No. 132/2020/ND-CP, the arm’s length price (of related transactions) determination dossier includes a global profile detailing information on the business activities of the multinational group, policies/methods of profit distribution, determination of transaction prices within the Group (the “Master file”). However, in case the related parties do not belong to one’s...

NEWSLETTER OCTOBER 2022

Tax administration Tax declaration and tax payment-on-behalf on promotional giveaways and commercial discounts to business households/individuals On 19 October 2022, the General Department of Taxation issued Official Letter No. 3870/TCT-DNNCN on tax declaration and tax payment-on-behalf on promotional giveaways and commercial discounts to business households/individuals. Details are as follows: – Regarding promotional giveaways: In case an enterprise gives an asset which is subject to ownership/use rights registration to a customer, without the sale of goods, such giveaway received by the customer is subject to Personal Income Tax (PIT). In case the enterprise pays cash or benefit-in-kinds to reselling business households...