CIRCULAR NO. 32/2025/TT-BTC: DETAILS AND UPDATES
On May 31, 2025, the Ministry of Finance issued Circular 32/2025/TT-BTC, providing guidance on the implementation of several provisions...
SOME KEY HIGHLIGHTS IN DECREE NO. 70/2025/NĐ-CP: AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF DECREE NO. 123/2020/NĐ-CP OF THE GOVERNMENT ON INVOICES AND DOCUMENTS
Decree No. 70/2025/NĐ-CP was issued to amend and supplement several provisions of Decree No. 123/2020/NĐ-CP in order to better align with...
National Assembly Passes Resolution on Mechanisms and Policies for Private Economic Development
On the morning of May 17, with 429 out of 434 deputies present voting in favor, the National Assembly passed a resolution on several...
Preparation of financial statements for entities which are not a going concern – a practical guide
Almost all IFRS-compliant financial statements are prepared on the going concern basis. This assumes that the entity will continue in...
Seminar “Transfer Pricing – Updates from the Tax Authority’s Perspective 2025"
On the afternoon of May 8, 2025, RSM Vietnam’s Hanoi office, in collaboration with the Management Board of VSIP Industrial Park in Hai...
Advance Pricing Agreements (APAs): A Risk-Reduction Solution for Transfer Pricing in Vietnamese Enterprises
An Advance Pricing Agreement (APA) is a prior agreement between a business and the tax authority on the transfer pricing methodology for...
Webinar "Mastering Consolidated Financial Statements from Scratch" – A Great Success
On the afternoon of April 24, 2025, RSM Vietnam – Hanoi Office successfully hosted the webinar titled “Mastering Consolidated Financial...
The Importance of Consolidated Financial Statements in Corporate Governance
As Vietnamese enterprises continue to expand in scale, the parent-subsidiary company model has become increasingly common. Consolidated...
DECREE NO. 90/2025/ND-CP AMENDING AND SUPPLEMENTING ANUMBER OF ARTICLES OF DECREE NO. 17/2012/ND-CP OF A NUMBER OF ARTICLES OF THE LAW ONINDEPENDENT AUDIT.
Article 1. Amendments and supplements to a number of points and clauses of Article 15 of Decree No.17/2012/ND-CP are as follows: 1. Add...
What is a consolidated financial statement? How it differs from a separate financial statement
In the context of economic integration and the diverse growth of corporate groups, financial statements play a crucial role in providing...
Common Mistakes in Transfer Pricing and How to Address Them Effectively
In the context of global economic integration, transfer pricing transactions between enterprises have become increasingly complex and are...