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Einführung der IFRS in Vietnam – ein Überblick
Alle inländischen Unternehmen in Vietnam, ob börsennotiert oder nicht, sind derzeit verpflichtet, die vietnamesischen Rechnungslegungsstandards (VAS) in ihrer Geschäftspraxis anzuwenden. Es gibt derzeit 26 Rechnungslegungsstandards, die in Vietnam anzuwenden sind. Künftig sollen die VAS jedoch durch den International Financial Reporting Standard (IFRS) ersetzt werden und die internationale Harmonisierung im Bereich der Rechnungslegung fördern. Die International […]
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IFRS and VAS Part 1: Introduction to Vietnamese Accounting Standards
Key differences between IFRS and VAS include terminology, applied methods or presentation scope. Vietnam Briefing covers some of the critical differences between the two financial reporting systems.
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Vietnam’s Business License Tax Exemption: Highlights of Decree 22
Vietnam Briefing highlights Decree 22, which outlines business license tax exemptions for a number of businesses during the first year of operations.
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Audit and Compliance in Vietnam: A Guide for Foreign Investors
Vietnam Briefing underlines key aspects of the audit and compliance process and the different requirements for FOEs and ROs.
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Vietnam’s Annual Tax Finalization – Challenges and Recommendations
Vietnam Briefing describes the annual tax finalization process and what investors need to be aware of when preparing to submit their returns.
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Tax Compliance in Vietnam: Decision 2413 on Information Sharing
Vietnam Briefing highlights Decree 2413, which allows customs and tax authorities to cooperate and use information sharing to penalize tax evaders.
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Audit interno in Vietnam: cosa devono sapere gli investitori sul Decreto 5
Le società a capitale straniero devono essere a conoscenza del Decreto 5 sull’Audit Interno in Vietnam. Il decreto è entrato in vigore il 1° aprile 2019. Tuttavia, le imprese hanno 24 mesi per adeguarsi. Il decreto è visto positivamente e considerato in linea con le migliori pratiche internazionali. Il Governo ha emanato il decreto 05/2019 […]
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Vietnam Tax Update: Draft Decree on Tax Administration, Minimum Basic Wage and Personal Income Tax
Vietnam Briefing highlights the recent tax updates in Vietnam, including a draft decree on tax administration, minimum basic wage, and personal income tax.
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Internal Audit in Vietnam: What Investors Should Know About Decree 5
Vietnam Briefing breaks down key aspects of Decree 5 on internal audit in Vietnam. Learn about how this might affect your business.
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Annual Tax Finalization and Remittance in Vietnam
Prior to transferring profits back to their home markets, foreign companies in Vietnam must fulfill annual compliance requirements.