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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

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

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

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

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

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

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

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)

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

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

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

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

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

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

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

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

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

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

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

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

Issuing date: 12/09/2018

Effective date: Known

Effect: Known