VietnameseCircular No. 297/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance on the grant, management and use of certificates of eligibility for provision of accounting services
ATTRIBUTE
Circular No. 297/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance on the grant, management and use of certificates of eligibility for provision of accounting services
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 297/2016/TT-BTC | Signer: | Tran Van Hieu |
| Type: | Circular | Expiry date: | Updating |
| Issuing date: | 15/11/2016 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Accounting - Audit |
For more details, click here.
Download files here.
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
Effect status: Known
THE MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness | |
No. 297/2016/TT-BTC | Hanoi, November 15, 2016 |
CIRCULAR
On the grant, management and use of certificates of eligibility for provision of accounting services[1]
Pursuant to Accounting Law No. 88/2015/QH13 of November 20, 2015;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department for Accounting and Auditing Regulations,
The Minister of Finance promulgates the Circular on the grant, management and use of certificates of eligibility for provision of accounting services.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular prescribes the grant, management and use of certificates of eligibility for provision of accounting services for accounting service enterprises and branches of foreign accounting service enterprises in Vietnam.
Article 2. Subjects of application
1. Accounting service enterprises and branches of foreign accounting service enterprises in Vietnam (below collectively referred to as accounting service enterprises).
2. Organizations and individuals engaged in the grant, management and use of certificates of eligibility for provision of accounting services.
Article 3. Subjects eligible for grant of certificates of eligibility for provision of accounting services
A certificate of eligibility for provision of accounting services shall be granted to a multiple-member limited liability company, partnership, private enterprise or branch of a foreign accounting service enterprise in Vietnam that fully meets the conditions prescribed in Article 60 of the Accounting Law.
Article 4. Principles on making of dossiers
1. Copies of papers and diplomas must be certified by a competent agency in accordance with law.
2. An application for a certificate of eligibility for provision of accounting services must be made in Vietnamese. Papers attached to a foreign-language application must be translated into Vietnamese and translations must be certified in accordance with Vietnam’s law.
3. Papers granted by foreign agencies or organizations or notarized or certified in foreign countries must be consularly legalized in accordance with Vietnam’s law, except cases eligible for exemption of consular legalization under treaties to which the Socialist Republic of Vietnam is a contracting party.
4. Applicants for certificates of eligibility for provision of accounting services shall take responsibility for the accuracy and truthfulness of their dossiers sent to the Ministry of Finance.
Chapter II
SPECIFIC PROVISIONS
Article 5. Grant of certificates of eligibility for provision of accounting services
1. A dossier of application for a certificate of eligibility for provision of accounting services must comply with Article 61 of the Accounting Law.
Multiple-member limited liability companies, partnerships and private enterprises shall make applications according to the form provided in Appendix 1 to this Circular.
Branches of foreign accounting service enterprises in Vietnam shall make applications according to the form provided in Appendix 2 to this Circular.
Click download to see the full text
Processing, please wait...
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
VIETNAMESE DOCUMENTS
Circular 297/2016/TT-BTC DOC (Word)
Circular 297/2016/TT-BTC ZIP (Word)ENGLISH DOCUMENTS
Official Gazette
Circular 297/2016/TT-BTC PDFThis utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers
For further support, please call 19006192
