Tin tức chuyên ngành

Circular 108/2025/TT-BTC: Guidance on preparing consolidated financial statements for public service units.

Circular 107/2017/TT-BTC: Guidance on the Accounting Regime for Administrative and Non-Business Units

Standard sales accounting procedures, easy to apply.

Answer: What is the fine for not having accounting records?

Guide to closing accounting books correctly and avoiding errors.

From December 15, 2025: Are salaries of 5 million VND or more paid in cash considered a valid expense?

Regulations on cashless payments according to Decree 320/2025/ND-CP. Clarification regarding whether salary payments of 5 million VND or more are deductible expenses when settling corporate income tax.

Types of accounting books that need to be printed at the end of the year according to the latest regulations.

This document compiles all the necessary accounting records to be printed at the end of the year, in accordance with regulations. It provides detailed instructions for businesses and accountants to follow.