Provisions on Acounting you would have to know

A. LAW

1. Law No. 88/2015/QH13 dated November 20, 2015, on accounting
2. 2012 Labor code.
3. Law No. 58/2014/QH13 dated November 20, 2014, on social insurance
4. Law No. 14/2008/QH12 of June 3, 2008, on enterprise income tax
5. Law No. 32/2013/QH13 of June 19, 2013, on the amendments to the Law on enterprise income tax
6. Law No. 71/2014/QH13 dated November 26, 2014, amendments to tax Laws
7. Law No. 106/2016/QH13 dated April 06th, 2016, amendments to some Articles of the Law on Value-added tax, the Law on special excise duty, and the Law on Tax administration
8. Law No. 04/2007/QH12 of November 21, 2007 on personal income tax
9. Law No. 26/2012/QH13 of November 22, 2007, amending and supplementing a number of articles of the Law on personal income tax
10. Law No. 13/2008/QH12 of June 3, 2008, on value-added tax
11. Law No. 31/2013/QH13 of June 19, 2013, on amendments to the Law on value-added tax
12. Law No. 107/2016/QH13 dated April 06th, 2016, on Export and import duties
13. Law No. 27/2008/QH12 of November 14, 2008, on Excise Tax
14. Law No. 70/2014/QH13 dated November 26, 2014, amendments to some articles of the Law on special excise duty
15. Law No. 78/2006/QH11 of November 29, 2006 on tax administration
16. Law. No. 21/2012/QH13 of November 20, 2012, amending and supplementing a number of articles of the Law on Tax Administration
17. Law No. 12/2012/QH13 of June 20, 2012, on trade union

B. DECREE

1. Decree No. 105/2004/ND-CP of March 30, 2004, on independent audit
2. Decree No. 174/2016/ND-CP dated December 30, 2016, elaboration of some article of the Law on Accounting
3. Decree No. 51/2010/ND-CP of May 14, 2010, providing for goods sale and service provision invoices
4. Decree No. 04/2014/ND-CP dated January 17, 2014, amending Decree No. 51/2010/ND-CP providing for goods sale and service provision invoices
5. Decree No. 105/2013/ND-CP of September 16, 2013, on sanctioning of administrative violations in domains of accounting and independent audit
6. Decree No. 49/2013/ND-CP of May 14, 2013, detailing the implementation of a number of articles of the Labor Code on wages
7. Decree No. 95/2013/NĐ-CP of August 22, 2013, on penalties for administrative violations against regulations on labor, social insurance, and overseas manpower supply
8. Decree No. 88/2015/ND-CP dated October 07th 2015, amendments Decree No. 95/2013/ND-CP on penalties for administrative violations against regulations on employment, social insurance, social insurance, and Vietnamese guest workers
9. Decree No. 05/2015/ND-CP dated January 12, 2015, defining and providing guidance on the implementation of a number of contents of the labor code
10. Decree of Government No. 115/2015/ND-CP dated November 11, 2015, guidance on the law on social insurance regarding compulsory social insurance
11. Decree No. 30/2016/ND-CP dated April 28, 2016, detailing investment from social insurance, health insurance and unemployment insurance funds
12. Decree No. 47/2017/ND-CP dated April 24, 2017, on the statutory pay rate for public officials, public employees and armed forces’ personnel
13. Decree No. 153/2016/ND-CP dated November 14, 2016, providing for regional minimum wage rates applied to employees working under an employment contract
14. Decree No. 218/2013/ND-CP of December 26, 2013, detailing and guiding Law on corporate income tax
15. Decree No. 91/2014/ND-CP dated October 1, 2014, on amendments to Decrees on Taxes
16. Decree No. 12/2015/ND-CP dated February 12, 2015, on elaboration of the Law on amendments to tax Laws and amendments to some articles of Decrees on taxations
17. Decree No. 100/2016/ND-CP dated July 01, 2016, elaboration and guidelines for some Articles of the Law on amendment of the Law on Value-added tax, the Law on special excise duty and the Law on Tax administration
18. Decree No. 65/2013/ND-CP of June 27, 2013, detailing a number of articles of the Law on personal income tax and Law amending and supplementing a number of articles of the Law on personal income tax
19. Decree No. 92/2013/ND-CP of August 13, 2013, detailing implementation of a number of articles that take effect on july 01, 2013 of the Law amending and supplementing a number of articles of the Law on enterprise income tax and Law amending and supplementing a number of articles of Law on value- added tax
20. Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding implementation of Law on value-added tax
21. Decree No. 134/2016/ND-CP dated September 01, 2016, guidelines for the Law on Export and import duties
22. Decree No. 50/2010/ND-CP of May 14, 2010, detailing and guiding a number of articles of the Law on Royalties
23. Decree No. 108/2015/ND-CP dated October 28th 2015, guidelines for some Article of the Law on special excise duty and the Law on amendments to the Law on special excise duty
24. Decree No. 109/2013/ND-CP of September 24, 2013, on penalties for administrative violations against the law on pricing, fee management, and invoicingtructures
25. Decree No. 49/2016/ND-CP dated May 27th, 2016, on amendments and supplements to certain articles of the Government’s Decree No. 109/2013/ND-CP on penalties for administrative violations against regulations on management of prices, fees, charges and invoices
26. Decree No.129/2013/ND-CP of October 16, 2013, on penalties for administrative violations pertaining to taxation and enforcement of administrative decisions on taxation
27. Decree No. 83/2013/ND-CP of July 22, 2013, on the implementation of a number of articles of the Law on Tax administration and the Law on amendments to the Law on Tax administration
28. Decree No. 222/2013/ND-CP of December 31, 2013, on cash payment
29. Decree No. 122/2016/ND-CP dated September 01, 2016, schedules of import tariffs and preferential import tarrifs, list of goods and its flat tax, compound tariff, and out- of - quota import tarrif

C. RESOLUTION

Resolution No. 93/2015/QH13 dated June 22, 2015, on the implementation of the policy on lump-sum payment of social insurance benefits to employees

D CIRCULAR

1. Circular No.64/2004/TT-BTC of June 29, 2004 guiding the implementation of a number of articles of The Government's Decree No. 105/2004/ND-CP of March 30, 2004 on independent audit
2. Joint circular No. 13/2005/TTLT-BTC-BLDTBXH of February 07, 2005, guiding the criteria, conditions and procedures for appointment and removal of, as well as arrangement of salaries for, chief accountants and persons in charge of accountancy in business organizations
3. Circular No. 24/2010/TT-BTC of February 23, 2010, guiding accounting applicable to cooperatives of agriculture, forestry, fishery and salt occupation
4. Circular No. 200/2014/TT-BTC dated December 22, 2014, on guidelines for accounting policies for enterprises
5. Circular No. 53/2016/TT-BTC dated March 31, 2016 amending and adding some Articles of Circular No. 200/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance guiding the corporate accounting system
6. Circular No. 75/2015/TT-BTC dated May 18, 2015, on amendments Circular No. 200/2014/TT-BTC on guidelines for accounting policies for enterprises
7. Circular No. 17/2015/TT-BLDTBXH dated 22 April 2015, guiding the formulation of salary scale, salary table, salary allowance and salary change and grading for employees in one member limited liability companies owned by the state under Decree No. 49/2013/ND-CP detailing the implementation of some articles of Labor Code on salary
8. Joint Circular No. 28/2013/TTLT-BYT-BLĐTBXH dated September 27, 2013, on ratings of impairments caused by injuries, illness, disability and occupational diseases
9. Join Circular No. 21/2014/TTLT-BYT-BLDTBXH dated June 12, 2014, providing amendments to clause 1 article 1 of the Joint Circular No. 28/2013/TTLT-BYT-BLDTBXH on assessment of personal injuries from wounds, illness, disability and occupational diseases
10. Circular No. 25/2013/TT-BLDTBXH of October 18, 2013, on provision of perquisites for workers in harmful or dangerous environments
11. Circular No. 23/2015/TT-BLDTBXH dated June 23, 2015, guidelines for some articles on wages of the Decree No. 05/2015/ND-CP on guidelines for some contents of the Labor code
12. Circular No. 47/2015/TT-BLDTBXH dated November 16, 2015, on guidelines for labor contracts, labor discipline and material responsibility prescribed in Decree No. 05/2015/ND-CP providing guidance on the Labor Code
13. Circular No. 59/2015/TT-BLDTBXH dated 29 December 2015, detailing and guiding the implementation of some articles of the law on social insurance on compulsory social insurance
14. Circular No. 14/2016/TT-BYT dated May 12, 2016, guidelines for some Articles on health of the Law on Social insurance
15. Circular No. 78/2014/TT-BTC dated June 18, 2014, guiding the implementation of Decree No. 218/2013/ND-CP detailing and guiding the implementation of Law on enterprise income tax
16. Circular No. 119/2014/TT-BTC dated August 25, 2014, amendments to Circular No. 156/2013/TT-BTC, Circular No. 111/2013/TT-BTC, Circular No. 219/2013/TT-BTC, Circular No. 08/2013/TT-BTC, Circular No. 85/2011/TT-BTC, Circular No. 39/2014/TT-BTC and Circular No. 78/2014/TT-BTC in order to simplify tax formalities
17. Circular No. 151/2014/TT-BTC dated October 10, 2014, on providing guidance on Decree No. 91/2014/ND-CP on amendments to Decrees on taxation
18. Circular No. 96/2015/TT-BTC dated June 22, 2015, guidelines for corporate income tax in Decree No. 12/2015/ND-CP on guidelines for the Law on amendments to Laws on taxation and amendments to degrees on taxation; amendments to some articles of Circular No. 78/2014/TT-BTC, Circular No. 119/2014/TT-BTC, and Circular No. 151/2014/TT-BTC
19. Joint Circular 12/2016/TTLT-BKHCN-BTC dated June 28, 2016, on guidelines for the allocation and management of the science and technology development fund in enterprises
20. Circular No. 26/2015/TT-BTC dated February 27, 2015, guidelines for value-added tax and tax administration in Decree No. 12/2015/ND-CP on guidelines for the Law on amendments to Laws, Decrees on taxations, and amendments to Circular No. 39/2014/TT-BTC on invoices for goods sale and service provision
21. Circular No. 84/2016/TT-BTC dated June 17, 2016, on guidelines for collection and payment of taxes and domestic revenues for the State budget
22. Circular No. 92/2015/TT-BTC dated June 15, 2015, guidelines for vat and personal income tax incurred by residents doing business, amendments to some articles on personal income tax of the Law No. 71/2014/QH13 on the amendments to tax Laws and the Government's Decree No. 12/2015/NĐ-CP on guidelines for the Law on the amendments to tax Laws and Decrees on taxation
23. Circular No. 95/2016/TT- BTC dated June 28, 2016, on guildelines for tax registration
24. Circular No. 20/2010/TT-BTC of February 05, 2010, revising a number of administrative procedures related to personal income tax
25. Circular No. 111/2013/TT-BTC of August 15, 2013, on the implementation of the Law on personal income tax, the Law on the amendments to the law on personal income tax, and the Decree No. 65/2013/NĐ-CP elaborating a number of articles of the Law on personal income tax and the Law on the amendments to the Law on personal income tax
26. Circular No. 141/2013/TT-BTC of October 16, 2013, guidance on the implementation of the Government's Decree No. 92/2013/ND-CP, elaborating the implementation of some articles that come into force from July 01, 2013 of the Law on the amendments to the Law on enterprise income tax and the Law on the amendments to the Law on value-added tax
27. Circular No. 219/2013/TT-BTC dated December 31, 2013, guidance on implementation of Law on value-added tax and Decree No. 209/2013/ND-CP providing guidance on Law on value-added tax
28. Circular No. 193/2015/TT-BTC dated November 24, 2015, amending and supplementing The Circular No. 219/2013/TT-BTC on provision of guidance on implementation of the value-added tax law and The Government’s Decree No.209/2013/ND-CP detailed provisions and guidance on implementation of several articles of the value-added tax law
29. Circular No. 38/2015/TT-BTC dated March 25, 2015, on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods
30. Circular No. 152 /2015/TT-BTC dated October 02nd 2015, guidance on severance tax
31. Circular No. 12/2016/TT-BTC dated January 20, 2016, amending Clause 1 Article 7 of the Circular No. 152/2015/TT-BTC providing for guidance on severance tax
32. Circular No. 156/2013/TT-BTC dated November 06, 2013, guidance Law on Tax administration, Law on the amendments to The Law on Tax administration, and Decree No. 83/2013/ND-CP
33. Circular No. 127/2015/TT-BTC dated August 21, 2015, issuance of enterprise ID numbers to new enterprises and appointment of their supervisory tax authorities
34. Circular No. 204/2015/TT-BTC dated 21 December 2015, providing for application of risk management in tax management
35. Circular No. 39/2014/TT-BTC dated March 31, 2014, guiding the implementation of Decree No. 51/2010/ND-CP and Decree No. 04/2014/ND-CP on goods sale and service provision invoices
36. Circular No.103/2014/TT-BTC dated August 06, 2014, guidelines for fulfillment of tax liability of foreign entities doing business in VietNam or earning income in VietNam
37. Circular 110/2015/TT-BTChttps://thuvienphapluat.vn/van-ban/Thue-Phi-Le-Phi/Circular-110-2015-TT-BTC-electronic-tax-transactions-285207.aspx?tab=1 dated July 28, 2015, electronic tax transactions
38. Circular No. 09/2015/TT-BTC dated January 29, 2015, guiding Article 6 Decree No. 222/2013/ND-CP on cash payment
39. Circular No. 102/2012/TT-BTC of June 21, 2012, stipulating the regime of working-trip allowances for state officials and employees who travel abroad on short working missions funded by the state budget
40. Circular No. 179/2012/TT-BTC of October 24, 2012, on the recording, assessment, and settlement of the exchange differences in enterprises
41. Circular No. 45/2013/TT-BTC of April 25, 2013, guiding regulation on management, use and depreciation of fixed assets
42. Circular No. 96/2010/TT-BTC of July 05, 2010, guiding the restoration and handling of accounting documents which are lost or damaged due to objective causes
43. Joint Circular No. 64/2015/TTLT-BTC-BCT-BCA-BQP dated May 08, 2015, invoices and documents for imported products being sold on the market
44. Circular No. 10/2014/TT-BTC dated January 17, 2014, guiding the sanctioning of administrative violations on invoices
45. Circular No. 133/2016/TT-BTC dated August 26, 2016, accounting for small and medium enterprises

E. DECISION

Decision No. 636/QD-BHXH dated April 22th, 2016, issuing the regulation on dossier and procedures for settlement of social insurance benefits

F. OFFICIAL DISPATCH

1. Official dispatch No. 2046/BHXH-CSYT dated June 06th, 2016, using the statutory pay rate as per the Government's Decree No. 47/2016/ND-CP as the basis for payment of costs of medical examination and treatment covered by health insurance
2. Official Dispatch No. 17526/BTC-TCT dated December 01, 2014, implementation of some contents of the Law on amendments to tax Laws

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