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24 bài viết
14/09/2026 · admin · 5 phút đọc
How should enterprises with remaining state capital account for excess and missing assets after equitization? According to Clause 1, Article 5 of Circular No. 108/2026/TT-BTC, for enterprises that retain state capital after equitization, the accounting and treatment of excess and missing assets compared with the value of the equitized enterprise depend on the status of […]
Đọc thêm04/09/2026 · admin · 5 phút đọc
Accounting for Other Income from Sale-and-Leaseback Transactions of Fixed Assets as Finance Leases under Circular 99 According to Section B, Appendix II issued together with Circular No. 99/2025/TT-BTC, the accounting treatment for other income arising from sale-and-leaseback transactions of fixed assets under a finance lease is as follows: 1. The selling price of the fixed […]
Đọc thêm03/09/2026 · admin · 5 phút đọc
Is it mandatory to disclose information about a company’s beneficial owner? What are the current regulations? Under the current regulations, the disclosure of information about a company’s beneficial owner is mandatory for companies established from July 1, 2025. (1) Companies established from July 1, 2025 Specifically, Clauses 3 of Articles 20, 21 and 22 of […]
Đọc thêm28/08/2026 · admin · 8 phút đọc
From July 28, 2026, what changes apply to the conditions for establishing, reorganizing, and dissolving public service units? According to Article 5 of Decree No. 299/2026/ND-CP, from July 28, 2026, the establishment, reorganization, and dissolution of public service units shall be carried out when the following specific conditions are met: 1. Conditions for establishing a […]
Đọc thêm27/08/2026 · admin · 3 phút đọc
What Is Deferred Corporate Income Tax Income? Under Part B of Appendix II of Circular No. 99/2025/TT-BTC, regarding Account 821 – Corporate Income Tax Expense, deferred corporate income tax income is defined as an amount that reduces deferred corporate income tax expense recognized by the enterprise. This income arises when the enterprise: Recognizes deferred tax […]
Đọc thêm26/08/2026 · admin · 5 phút đọc
CUSTOMER MAKES AN ADVANCE PAYMENT OR DEPOSIT FOR GOODS: IS AN INVOICE REQUIRED? Whether an invoice must be issued when a customer makes an advance payment depends on whether the transaction involves the sale of goods or the provision of services, as the invoice issuance timing differs in each case. Pursuant to Article 9 of […]
Đọc thêm25/08/2026 · admin · 6 phút đọc
Is It Necessary to Issue a Separate Invoice for Each Customer Receiving a Gift? According to Clause 1, Article 4 of Decree No. 254/2026/ND-CP, when selling goods or providing services, the seller is responsible for issuing and delivering an electronic invoice to the buyer. This requirement also applies to goods and services used for promotional […]
Đọc thêm25/08/2026 · admin · 5 phút đọc
Guidance on Year-End Foreign Exchange Rate Differences Assessment under Circular 99? Accounting for Year-End Foreign Exchange Rate Differences? The principles for applying exchange rates when revaluing monetary items denominated in foreign currencies at the end of an accounting period are prescribed under Account 413, Part B, Appendix II of Circular No. 99/2025/TT-BTC, specifically as follows: […]
Đọc thêm24/08/2026 · admin · 5 phút đọc
Invoice Issuance Timing for E-Commerce Services under Decree No. 254/2026/ND-CP Pursuant to Article 9 of Decree No. 254/2026/ND-CP, the time for issuing invoices for e-commerce services is determined based on the nature and method of service provision, specifically as follows: 1. E-Commerce Services Requiring Data Reconciliation For services provided in large volumes, on a regular […]
Đọc thêm21/08/2026 · admin · 7 phút đọc
Which Account Is Used for Tangible Fixed Assets? Tangible fixed assets are accounted for under Account 211 – Tangible Fixed Assets. Under Circular No. 99/2025/TT-BTC, Account 211 is used to reflect the existing value and increases/decreases of all tangible fixed assets based on their original cost. Tangible fixed assets are physical assets held by an […]
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