The minister of finance promulgates the circular defining inspection, supervision. Dec 22, 2014 2002014tt btc dated 22 december 2014 of the ministry of finance 21 5 segment from acct 2158 at rmit vietnam. Oct 26, 2016 circular 3 may choose to apply circular no. On 22 june 2015, the vietnamese government released circular 962015ttbtc circular 96 to amend and supplement circular 782014 circular 78 1 on significant changes introduced in law 712 on corporate income tax cit provisions. Circular 392015 tt btc dated 25 march 2015 regulating customs valuation of importexport goods. The cit period in the year of change will be counted from january 1, 2014, through march 31, 2014.
The circular provides detail instructions of defined contents in the circular 2052010 tt btc dated 15 december 2010 and circular 29 2014 tt btc dated. Vietnam releases circular 96 with supplemental guidance ey. The minister of finance issues a circular on guidelines for accounting policies for. Imported gold in the form of bullions, pieces, and other forms that are. During the fiscal year, if there are changes made smes do not meet the conditions to apply circular 3, smes still need to apply this circular consistently until the end of. Government dated 1 october 2014 decree 122015ndcp dated 12 february 2015 circular 662010ttbtc dated 22 april 2010 which replaces circular 1172005ttbtc dated 19 december 2005 circular 20120ttbtc dated 20 december 20 of the mof providing detailed guidance on apa effective 5 february 2014 circular 20520tt. Effective from 1 october 2014, fct circular 1032014ttbtc circular 103 on 6 august 2014 replaces fct circular 602012ttbtc. In 20, enterprise a uses the calendar year as cit period. Chart of accounts circular 200 in vietnamese and english. Pursuant to the governments decree 1052006 ndcp dated september 22, 2006 providing instructions on the. At the beginning of 2014, it changes to use the financial year of business april 1 to march 31 of the subsequent year. Circular 96 becomes effective as of 6 august 2015 and applies for tax years of assessment 20153 and thereafter. Selection file type icon file name description size revision time user. Thursday 17 december 2015 kindly email the completed form to.
Consolidated financial statement preparing and reporting in vietnam. Tax alert keeping you informed australian chamber of. Socialist republic of vietnam independence freedom happiness no. Sep 20, 2014 effective from 1 october 2014, fct circular 1032014ttbtc circular 103 on 6 august 2014 replaces fct circular 602012ttbtc circular 60. Circular 1032014ttbtc on foreign contractor tax lexology. Event is by invitation only and is not transferrable. For each of the 34 pieces, a midi file is added, as an attachtment to the pdf file. Walking bass in sachbcher ber musik engineering workshop carpentry practice tools pdf download fritz emonts erstes klavierspiel pdf download. On 22 june 2015, the vietnamese government released circular 962015 tt btc circular 96 to amend and supplement circular 78 2014 circular 78 1 on significant changes introduced in law 712 on corporate income tax cit provisions. Company a has actual wagefund released in 2014 by vnd 12 billion, the average 1 months salary of company a incurred in the tax year 2014 shall be determined as follows. Financial accounting 1 for high quality program ts. The circular provides detail instructions of defined contents in the circular 2052010 ttbtc dated 15 december 2010 and circular 292014 ttbtc dated. Circular 392015ttbtc dated 25 march 2015 regulating customs valuation of importexport goods. Workshop in ho chi minh city on 22 december 2015 registrations close.
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