ACCOUNTING
Accounting Policy
- Decision No. 149/2001/QĐ-BTC on the promulgation and announcement of four (4) accounting standards of Vietnam (phase 1)
- Circular No. 21/2006/TT-BTC guiding the implementation of four accounting standards promulgated together with Decision no. 100/2005/QD-BTC dated December 28, 2005 of the Minister of Finance
- Decision No. 165/2002/QĐ-BTC promulgating and publicizing six (06) Vietnamese accounting standards (batch 2)
- Decision No. 12/2005/QĐ-BTC on the issuance and publication of six Vietnamese standards on accounting (batch 4)
- Decision No. 100/2005/QĐ-BTC on the issuance and publication of six Vietnamese standards on accounting (batch 5)
- Circular No. 20/2006/TT-BTC guiding the implementation of six accounting standards promulgated together with Decision no. 12/2005/QD-BTC dated February 15, 2005 of the Minister of Finance
- Circular No. 161/2007/TT-BTC guiding the implementation of sixteen accounting standards promulgated together with Decision no. 149/2001/QD-BTC dated December 31, 2001, Decision No. 165/2002/QD-BTC dated December 31, 2002 and Decision No. 234/2003/QD-BTC Dated December 30, 2003 of the Minister of Finance
- Circular No. 200/2014/TT-BTC on guidelines for accounting policies for enterprises
- Circular No. 133/2016/TT-BTC accounting for small and medium enterprises
- Circular No. 132/2018/TT-BTC providing guidance on accounting regimes of extra-small enterprises
INSURANCE & SALARY
Insurance
- Decree No. 44/2017/ND-CP on the rate of contribution to the occupational accident and disease insurance fund
- Decree No. 46/2018/NĐ-CP elaborating and providing guidance on measures to implement certain articles of law on health insurance
- Decree No. 143/2018/ND-CP elaborating on law on social insurance and law on occupational safety and hygiene regarding compulsory social insurance for employees who are foreign nationals working in Vietnam
- Circular No. 59/2015/TT-BLDTBXH detailing and guiding the implementation of some articles of the law on social insurance on compulsory social insurance
- Law No. 46/2014/QH13 amendments to the law on health insurance
- Law No. 58/2014/QH13 on social insurance
Salary
- Decree No. 157/2018/ND-CP stipulating region-based minimum wages applied to employees working under labour contracts
- Decree No. 148/2018/ND-CP amendments to Government’s decree no. 05/2015/NĐ-CP dated January 12, 2015 on elaboration of some contents of the labor code
- Decree No. 121/2018/ND-CP on amendments to the Government’s decree no. 49/2013/NĐ-CP dated May 14, 2013 on guidelines for the labor code in terms of wages
- Circular No. 47/2015/TT-BLDTBXH on guidelines for labor contracts, labor discipline and material responsibility prescribed in decree no. 05/2015/NĐ-CP dated January 12, 2015 of the Government providing guidance on the labor code
- Circular No.23/2015/TT-BLĐTBXH guidelines for some articles on wages of Decree No. 05/2015/NĐ-CP dated January 12, 2015 on guidelines for some contents of the Labor code
- Decree No. 05/2015/ND-CP defining and providing guidance on the implementation of a number of contents of the Labor code
- Decree 49_2013 prescribing salary of Labour Code is implemented
- Decree No. 121/2018/ND-CP on amendments to the Government’s decree no. 49/2013/NĐ-CP dated May 14, 2013 on guidelines for the labor code in terms of wages
- Decree No. 49/2013/NĐ-CP detailing the implementation of a number of articles of the Labor Code on wages
- 10_2012_QH13 Labor Code
