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01	Decision No. 206/QD-BTC dated February 24, 2022 of the Ministry of Finance on application of e-invoices in 57 provinces and centrally-run cities Summary Effect Related documents Vietnamese Download	Issuing date: 24/02/2022 Effective date: Known Effect: Known
02	Circular No. 24/2021/TT-NHNN dated December 31, 2021 of the State Bank of Vietnam amending and supplementing a number of articles of the Governor of the State Bank of Vietnam’s Circular No. 39/2011/TT-NHNN of December 15, 2011, providing independent audit of credit institutions and foreign bank branches Summary Effect Related documents Vietnamese Download	Issuing date: 31/12/2021 Effective date: Known Effect: Known
03	Circular No. 88/2021/TT-BTC dated October 11, 2021 of the Ministry of Finance guiding the accounting regime applicable to business households and individuals Summary Effect Related documents Vietnamese Download	Issuing date: 11/10/2021 Effective date: Known Effect: Known
04	Decree No. 134/2020/ND-CP dated November 15, 2020 of the Government amending and supplementing a number of articles of the Government's Decree No. 84/2016/ND-CP dated July 01, 2016 defining criteria and conditions for certified public accountants, audit organizations Summary Effect Related documents Vietnamese Download	Issuing date: 15/11/2020 Effective date: Known Effect: Known
05	Circular No. 88/2020/TT-BTC dated October 30, 2020 of the Ministry of Finance amending and supplementing Article 26 of the Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance on guiding the implementation of a number of articles of the Government's Decree No. 119/2018/ND-CP dated September 12, 2018 on prescribing electronic invoices for goods sale and service provision Summary Effect Related documents Vietnamese Download	Issuing date: 30/10/2020 Effective date: Known Effect: Known
06	Decree No. 125/2020/ND-CP dated October 19, 2020 of the Government on sanctioning of administrative violations related to taxes and invoices Summary Effect Related documents Vietnamese Download	Issuing date: 19/10/2020 Effective date: Known Effect: Known
07	Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents Summary Effect Related documents Vietnamese Download	Issuing date: 19/10/2020 Effective date: Known Effect: Known
08	Resolution No. 999/2020/UBTVQH14 dated September 16, 2020 of the National Assembly Standing Committee promulgating the Strategy for development of the State Audit Office of Vietnam through 2030 (the 2021-2030 period) Summary Effect Related documents Vietnamese Download	Issuing date: 16/09/2020 Effective date: Known Effect: Known
09	Circular No. 39/2020/TT-BTC dated May 15, 2020 of the Ministry of Finance on amending and supplementing the reporting regime specified in a number of Circulars in the fields of accounting and independent audit Summary Effect Related documents Vietnamese Download	Issuing date: 15/05/2020 Effective date: Known Effect: Known
10	Circular No. 40/2020/TT-BTC dated May 15, 2020 of the Ministry of Finance on instruction for reporting regime in the field of independent audit and accounting as prescribed in the Decree No. 174/2016/ND-CP dated December 30, 2016 of the Government on detailing a number of articles of the Accounting Law and the Decree No. 17/2012/ND-CP dated March 13, 2012 of the Government on detailing and guiding the implementation of a number of articles of the Law on Independent Audit Summary Effect Related documents Vietnamese Download	Issuing date: 15/05/2020 Effective date: Known Effect: Known
11	Circular No. 19/2020/TT-BTC dated March 31, 2020 of the Ministry of Finance on amending and supplementing a number of Articles of the Ministry of Finance’s Circular No. 77/2017/TT-BTC dated July 28, 2017 on providing guidance on the State budget accounting regime and the State Treasury operations Summary Effect Related documents Vietnamese Download	Issuing date: 31/03/2020 Effective date: Known Effect: Known
12	Circular No. 89/2019/TT-BTC dated December 26, 2019 of the Minister of Finance on accounting guidance applicable to Vietnam Securities Depository Summary Effect Related documents Vietnamese Download	Issuing date: 26/12/2019 Effective date: Known Effect: Known
13	Law on Amending and Supplementing a Number of Articles of the Law on State Audit No. 55/2019/QH14 dated November 26, 2019 of the National Assembly Summary Effect Related documents Vietnamese Download	Issuing date: 26/11/2019 Effective date: Known Effect: Known
14	Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance on guiding the implementation of a number of articles of the Government's Decree No. 119/2018/ND-CP providing regulations on electronic invoices for selling goods and providing services dated September 12, 2018 Summary Effect Related documents Vietnamese Download	Issuing date: 30/09/2019 Effective date: Known Effect: Known
15	Circular No. 44/2019/TT-BTC dated July 19, 2019, of the Ministry of Finance on amending, supplementing a number of articles of the Circular No. 292/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding annual updates for practicing accountant and registers of practicing accounting and the Circular No. 296/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding on issuing, recalling and managing the registration certificate of practicing accounting service Summary Effect Related documents Vietnamese Download	Issuing date: 19/07/2019 Effective date: Known Effect: Known
16	Circular No. 05/2019/TT-BTC dated January 25, 2019 of the Ministry Of Finance on accounting instructions for microfinance institutions Summary Effect Related documents Vietnamese Download	Issuing date: 25/01/2019 Effective date: Known Effect: Known
17	Decree No. 05/2019/ND-CP dated January 22, 2019 of the Government on internal audit Summary Effect Related documents Vietnamese Download	Issuing date: 22/01/2019 Effective date: Known Effect: Known
18	Circular No. 132/2018/TT-BTC dated December 28, 2018 of the Ministry of Finance on providing guidance on accounting regimes of extra-small enterprises Summary Effect Related documents Vietnamese Download	Issuing date: 28/12/2018 Effective date: Known Effect: Known
19	Circular No. 109/2018/TT-BTC dated November 15, 2018 of the Ministry of Finance on providing guidance on accounting regimes of accumulated funds for repayment of debts Summary Effect Related documents Vietnamese Download	Issuing date: 15/11/2018 Effective date: Known Effect: Known
20	Decree No. 119/2018/ND-CP dated September 12, 2018 of the Government on prescribing electronic invoices for sale of goods and provision of services Summary Effect Related documents Vietnamese Download	Issuing date: 12/09/2018 Effective date: Known Effect: Known

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