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KPM AUDITING & ADVISORY COMPANY LIMITED
  • About us
  • Services
    • Audit Services
    • Business Consulting Services
      • Financial Consulting Services
        • Consulting For Merge & Acquisition (M&A)
        • Enterprise Restructuring
      • Enterprise Management Consulting
        • Management Accounting Consulting Services
        • Licensing Services
        • Tax Compliance Services
        • Accounting Services
        • Human Resources Services
        • Tax Consulting Services
  • News
    • Professional Newsletter
    • Newsletter
    • KPM News
  • Documents
  • Careers
  • Contact
  • en_US
  • vi
  • en_US
  • vi

Law & Tax Documents

Audit law
  • Law no 55_2019_QH14
  • Law no 81_2015_QH13
Bankruptcy law
  • Law no 51_2014_QH13
Civil Law
  • Law no 91_2015_QH13
Commercial law
  • Law no 36_2005_QH11
Enterprise law
  • Law no 59_2020_QH14
Investment law
  • Law no B61_2020_QH14
Accounting Law
  • Law no 88_2015_QH13
Accounting Standards
  • Decision 165_2002_QD-BTC
Circular 200
  • Circular 200_2014_TT-BTC
Circular 202
  • Circular 202_2016_TT-BTCCircular_202_2014_TT-BTC
CIT Tax
  • Circular 78_2014_TT-BTC
  • Circular 96_2015_TT-BTC
  • Documentary_no_586CTBGI-TTHT
  • Documentary_no_2894CTYBA-TTHT
Decree 152
  • Decree 152_2020_ND-CP
FCT Tax
  • Circular 103_2014_TT-BTC
PIT Tax
  • Circular 111_2013_TT-BTC
Tax management law
  • Law no 38_2019_QH14
VAT Law
  • Circular 219_2013_TT-BTC
  • Decision 44_2023_ND-CP
  • Resolution no 101_2023_QH15
  • Resolution no 94_2023_NĐ-CP
  • Documentary no 485_TCT-K
  • Decree No. 64/2024/NĐ-CP
Health Insurance
  • Decree 146_2018_ND-CP
Social Insurance
  • Law no 58_2014_QH13
Unemployment insurance
  • Decision 583_QD-TTg
Union funds
  • Law no 12_2012_QH13
Salary
  • Decree 24_2023_ND-CP

Tax Documents

Valued Added Tax
  • Decision No. 149/2001/QĐ-BTC on the promulgation and announcement of four (4) accounting standards of Vietnam (phase 1)
  • Circular No. 21/2006/TT-BTC guiding the implementation of four accounting standards promulgated together with Decision no. 100/2005/QD-BTC dated December 28, 2005 of the Minister of Finance
  • Decision No. 165/2002/QĐ-BTC promulgating and publicizing six (06) Vietnamese accounting standards (batch 2)
  • Decision No. 12/2005/QĐ-BTC on the issuance and publication of six Vietnamese standards on accounting (batch 4)
  • Decision No. 100/2005/QĐ-BTC on the issuance and publication of six Vietnamese standards on accounting (batch 5)
  • Circular No. 20/2006/TT-BTC guiding the implementation of six accounting standards promulgated together with Decision no. 12/2005/QD-BTC dated February 15, 2005 of the Minister of Finance
  • Circular No. 161/2007/TT-BTC guiding the implementation of sixteen accounting standards promulgated together with Decision no. 149/2001/QD-BTC dated December 31, 2001, Decision No. 165/2002/QD-BTC dated December 31, 2002 and Decision No. 234/2003/QD-BTC Dated December 30, 2003 of the Minister of Finance
  • Circular No. 200/2014/TT-BTC on guidelines for accounting policies for enterprises
Corporate Income Tax

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Personal Income Tax

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Recent News

  • The Grand Opening Event Quy Nhon Office 19 April, 2025
  • 2024 VAT Tax Update Bulletin and Important Notes in Corporate Income Tax (CIT) and Personal Income Tax (PIT) Finalization 5 March, 2025

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