Banks and foreign bank branches are responsible for instructing their customers on the sequence  and procedures for  receiving and handling application files for opening payment accounts and place of signing the contract of opening and use of payment account in correspondence with their specific conditions and supply capacity.

Penalties for violations against regulations on organization of accounting apparatus, appointing or hiring accountant. Violations against regulations on creation and presentation of financial statement. Violations against regulations on submission and disclosure of financial statements

The Ministry of Finance has sent Letter No.10622/BTC-CDKT to provincial and municipal tax departments to give their opinions on the proposal to allow tax agents to provide accounting services for small businesses, Microenterprises and business households convert ...