Related regulations

The Vietnamese accounting standards system stipulates and guides the accounting principles, accounting method, accounting book recording, preparation and presentation of financial statements, applicable to enterprises in all economic sectors.
VAS 01: Framework
VAS 02: Inventories
VAS 03: Tangible Assets
VAS 04: Intangible Assets
VAS 05: Investment Property
VAS 06: Leases
VAS 07: Accounting for Investments in Associates
VAS 08: Financial Reporting of Interests in Joint Ventures
VAS 10: The Effects of Changes in Foreign Exchange Rates
VAS 11: Business Combination
VAS 14: Revenues and other Incomes
VAS 15: Construction Contracts
VAS 16: Borrowing Costs
VAS 17: Income Taxes
VAS 18: Provision, Contingent assets, Contingent Liabilities
VAS 19: Insurance Contract
VAS 21: Presentation of Financial Statements
VAS 22: Disclosures in the Financial Statements of Banks and Similar Financial Institutions
VAS 23: Events After the Balance Sheet Date
VAS 24: Cash Flow Statements
VAS 25: Consolidated financial statements and accounting for investments in subsidiaries
VAS 26: Related Parties Disclosures
VAS 27: Interim Financial Reporting
VAS 28: Segment Reporting
VAS 29: Changes in Accounting Policies, Accounting Estimates and Errors
VAS 30: Earning per share

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• Circular No. 200/2014/TT-BTC dated December 22^nd, 2014, on guidelines for accounting policies for enterprises.
• Circular No. 75/2015/TT-BTC dated May 18^th, 2015, on amendments Circular No. 200/2014/TT-BTC on guidelines for accounting policies for enterprises.
• Circular No. 133/2016/TT-BTC dated August 26^th, 2016, accounting for small and medium enterprises.
• Circular No. 132/2018/TT-BTC dated December 28^th, 2018 providing guidance on accounting regimes of extra-small enterprises.
• Circular No. 53/2016/TT-BTC dated March 21^st, 2016 amending and adding some Articles of Circular No. 200/2014/TT-BTC dated December 22^nd, 2014 of the Ministry of Finance guiding the corporate accounting system.
• Circular No. 96/2010/TT-BTC of July 05^th, 2010, guiding the restoration and handling of accounting documents which are lost or damaged due to objective causes.
• Circular No. 179/2012/TT-BTC of October 24^th, 2012, on the recording, assessment, and settlement of the exchange differences in enterprises.
• Circular No. 45/2013/TT-BTC of April 25^th, 2013, guiding regulation on management, use and depreciation of fixed assets.
• Circular No. 202/2014/TT-BTC dated December 22^nd, 2014, guidance on the preparation and presentation of the consolidated financial statements.
• Circular No. 09/2015/TT-BTC dated January 29^th, 2015, guiding Article 6 Decree No. 222/2013/NĐ-CP on cash payment.
• Circular No. 48/2019/TT-BTC dated August 08^th 2019 providing guidance on making and settlement of provisions for devaluation of inventory, losses on financial investments, bad debts and warranty at enterprises.

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• Decree No. 51/2010/NĐ-CP of May 14^th, 2010, providing for goods sale and service provision invoices, effective until June 30^th,2022.
• Decree No. 04/2014/NĐ-CP dated January 17^th, 2014, amending Decree No. 51/2010/NĐ-CP providing for goods sale and service provision invoices, effective until June 30^th, 2022.
• Decree No. 119/2018/NĐ-CP dated September 12^th, 2018 prescribing electronic invoices for sale of goods and provision of services, effective until June 30^th,2022.
• Decree No. 123/2020/NĐ-CP dated October 19^th, 2020 on prescribing invoices and records, effective from July 01^st,2022.
• Circular No. 32/2011/TT-BTC of March 14^th, 2011 guiding the creation, issuance and use of e-invoices for goods sale and service provision, effective until June 30^th, 2022.
• Circular No. 39/2014/TT-BTC dated March 31^st, 2014, guiding the implementation of Decree No. 51/2010/NĐ-CP and Decree No. 04/2014/NĐ-CP on goods sale and service provision invoices, effective until June 30^th, 2022. 
• Circular No. 37/2017/TT-BTC dated April 27^th, 2017 amendments 39/2014/TT-BTC and 26/2015/TT-BTC, effective until June 30^th, 2022.
• Circular No. 68/2019/TT-BTC dated September 30^th, 2019 on guidance on implementation of some Articles of the Government's Decree No. 119/2018/NĐ-CP on electronic invoices.
• Circular No. 78/2021/TT-BTC dated September 17^th, 2021 providing guidance on Law on Tax Administration dated June 13^th, 2019, and government’s Decree No. 123/2020/ND-CP dated October 19^th, 2020 prescribing invoices and records

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• Decree No. 109/2013/NĐ-CP of September 24^th, 2013, on penalties for administrative violations against regulations on management of prices, fees, charges and invoices
• Decree No. 49/2016/NĐ-CP dated May 27^th, 2016, on amendments and supplements to certain articles of the Government’s Decree No. 109/2013/NĐ-CP on penalties for administrative violations against regulations on management of prices, fees, charges and invoices.
• Decree No. 41/2018/NĐ-CP dated March 12^th, 2018 penalties for administrative violations in the fields of accounting and independent audit.
• Decree No. 125/2020/NĐ-CP dated October 19t^h, 2020 on regulating administrative penalties for tax or invoice-related violations.
• Circular No. 31/2014/TT-BTC dated March 7^th, 2014, guidance on penalties for administrative violations in the field of price management provided in the government’s Decree No. 109/2013/NĐ-CP regulating penalties for administrative violations in the field of management of prices, fees, charges and invoices.
• Circular No. 153/2016/TT-BTC dated October 20^th, 2016, on amendments to Circular No. 31/2014/TT-BTC on guidance on penalties for administrative violations against regulations on price management prescribed in the Government's Decree No. 109/2013/NĐ-CP on penalties for administrative violations against regulations on management of prices, fees, charges and invoices.

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