Circular No. 297/2016/TT-BTC On Issuing, Managing and Using the Certificate of Eligibility for Accounting Services Business

CIRCULAR

On Issuance, Management, and Use of the Certificate of Eligibility for Accounting Services Business
meets the conditions for operating accounting services

Pursuant to the Accounting Law No. 88/2015/QH13 dated November 20, 2015;

Pursuant to the Government Decree No. 215/2013/NĐ-CP dated December 23, 2013 on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Accounting and Auditing Regime,

The Minister of Finance hereby promulgates this Circular on issuance, management, and use of the Certificate of Eligibility for Accounting Services Business.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates the issuance, management, and use of the Certificate of Eligibility for Accounting Services Business for accounting services businesses, including branches of foreign accounting services businesses operating in Vietnam.

Article 2. Applicability

1. Accounting services business, branches of foreign accounting services businesses operating in Vietnam (hereinafter referred to collectively as accounting services businesses).

2. Organizations and individuals related to the issuance, management, and use of the Certificate of Eligibility for Accounting Services Business.

Article 3. Recipients of the Certificate of Eligibility for Accounting Services Business

The Certificate of Eligibility for Accounting Services Business shall be issued to limited liability companies with two or more shareholders, partnerships, sole proprietorships, and branches of foreign accounting services businesses operating in Vietnam that meet the conditions specified in Article 60 of the Accounting Law.

Article 4. Principles for Filing Applications

1. Copies of documents and certificates must be certified by competent authorities as prescribed by law.

2. The application for the Certificate of Eligibility for Accounting Services Business must be submitted in Vietnamese. Documents attached to the application in a foreign language must be translated into Vietnamese and the translation must be certified according to Vietnamese law.

3. Documents issued or notarized abroad by foreign agencies or organizations must be legalized according to Vietnamese law, except where diplomatic legalization is exempted under international treaties to which the Socialist Republic of Vietnam is a party.

4. The organization applying for the Certificate of Eligibility for Accounting Services Business shall bear responsibility for the accuracy and truthfulness of the dossier submitted to the Ministry of Finance.

Chapter II

SPECIFIC PROVISIONS

Article 5. Issuance of the Certificate of Eligibility for Accounting Services Business

1. The application dossier for the Certificate of Eligibility for Accounting Services Business shall comply with the provisions of Article 61 of the Accounting Law.

The application form for the Certificate of Eligibility for Accounting Services Business for limited liability companies with two or more shareholders, partnerships, and sole proprietorships shall follow the model prescribed in Appendix 1 accompanying this Circular.

The application form for the Certificate of Eligibility for Accounting Services Business for branches of foreign accounting services businesses operating in Vietnam shall follow the model prescribed in Appendix 2 accompanying this Circular.

3. The model of the Certificate of Eligibility for Accounting Services Business prescribed in Appendix 3 accompanying this Circular includes the following main information:

a) Name of the accounting services business; Name of the accounting services business in a foreign language (if applicable); Abbreviation (if applicable); Main office address;

b) Legal representative's name, General Director's (Chief Executive Officer's) name of the accounting services business;

c) Certificate number and date of issuance of the Certificate of Eligibility for Accounting Services Business;

d) Conditions and terms that the accounting services business must comply with when using the Certificate of Eligibility for Accounting Services Business.

4. The time limit for issuing the Certificate of Eligibility for Accounting Services Business shall be implemented according to the provisions of Clause 1 of Article 62 of the Accounting Law.

Article 6. Reissuing the Certificate of Eligibility for Accounting Services Business

1. An enterprise engaged in accounting services business must submit an application for reissuing the Certificate of Eligibility for Accounting Services Business in the cases specified in Clause 1 of Article 63 of the Accounting Law.

2. The application dossier for reissuing the Certificate of Eligibility for Accounting Services Business in the cases specified in Clause 1 of this Article shall be implemented in accordance with the provisions of Clause 2 of Article 63 of the Accounting Law.

The application for reissuing the Certificate of Eligibility for Accounting Services Business in the case specified at point a of Clause 1 of Article 63 of the Accounting Law shall be carried out according to the model prescribed in Appendix 4 issued together with this Circular.

The application for reissuing the Certificate of Eligibility for Accounting Services Business in the case specified at point b of Clause 1 of Article 63 of the Accounting Law shall be carried out according to the model prescribed in Appendix 5 issued together with this Circular.

An organization applying for issuance or reissuance of the Certificate of Eligibility for Accounting Services Business must pay the fee for assessing the issuance of the Certificate of Eligibility for Accounting Services Business in accordance with the regulations of the Ministry of Finance.

Article 8. Suspension of Accounting Services Business

1. An enterprise engaged in accounting services business will be suspended from conducting accounting services business when it falls under one of the cases specified in Clause 1 of Article 69 of the Accounting Law.

2. An enterprise engaged in accounting services business must cease conducting accounting services business during the period of suspension of accounting services business as decided by the Ministry of Finance. After the suspension period, if the enterprise meets the conditions for conducting accounting services business as stipulated, the Ministry of Finance will supplement the name of the enterprise in the public list of enterprises eligible for accounting services business.

Article 9. Revocation of the Certificate of Eligibility for Accounting Services Business

1. An enterprise engaged in accounting services business will have its Certificate of Eligibility for Accounting Services Business revoked when it falls under one of the cases specified in Clause 2 of Article 69 of the Accounting Law.

2. An enterprise engaged in accounting services business must cease conducting accounting services business from the date the decision to revoke the Certificate of Eligibility for Accounting Services Business of the Ministry of Finance takes effect.

3. An enterprise engaged in accounting services business must return the Certificate of Eligibility for Accounting Services Business to the Ministry of Finance within ten days from the date of the decision to revoke the Certificate.

Article 10. Temporary Suspension of Accounting Services Business

1. An enterprise engaged in accounting services business must notify the Ministry of Finance of the temporary suspension of accounting services business according to the model prescribed in Appendix 8 issued together with this Circular within the time limit specified in Clause 1 of Article 66 of the Accounting Law.

2. An enterprise engaged in accounting services business may not conduct accounting services business during the period of temporary suspension of accounting services business.

3. When resuming operations, the enterprise engaged in accounting services business must ensure compliance with legal requirements and must notify the Ministry of Finance in writing.

Article 11. Termination of Accounting Service Business

1. An accounting service business enterprise must notify the Ministry of Finance about the termination of its accounting service business in accordance with the deadline specified in Clause 1 of Article 66 of the Accounting Law.

2. The notification of termination of accounting service business shall include the following contents:

a) The time when the enterprise officially terminates its accounting service business;

b) The reasons for terminating the accounting service business;

c) A report on incomplete accounting service contracts;

d) Measures and commitments to ensure the legitimate rights and interests of customers and related parties;

đ) Plans and measures to handle incomplete accounting service contracts and other services (if any).

3. An accounting service business enterprise must return the Certificate of Eligibility for Accounting Service Business to the Ministry of Finance within ten days from the date of termination of the accounting service business.

4. An accounting service business enterprise has the responsibility to notify customers (the entities receiving accounting services) and related parties, and publish in mass media about the termination of the accounting service business at least thirty days before the official date of termination of the accounting service business.

5. An accounting service business enterprise may not engage in accounting service business from the date of termination of the accounting service business.

Article 12. Responsibilities of an Accounting Service Business Enterprise When Issued a Certificate of Eligibility for Accounting Service Business

1. Maintain and ensure the conditions granted in the Certificate of Eligibility for Accounting Service Business throughout the period of operation.

2. Shall not alter or erase the content recorded in the Certificate of Eligibility for Accounting Service Business.

3. Shall not lease, lend, pledge, sell, or transfer the Certificate of Eligibility for Accounting Service Business.

4. Shall request the Ministry of Finance to reissue the Certificate of Eligibility for Accounting Service Business within ten days from the date of discovering the loss or damage of the Certificate of Eligibility for Accounting Service Business.

5. Shall notify the Ministry of Finance in writing (accompanied by supporting documents) within ten days from the date of any changes to the contents stipulated in Clause 1 of Article 66 of the Accounting Law.

6. Shall return the Certificate of Eligibility for Accounting Service Business to the Ministry of Finance upon termination of the accounting service business or if the Certificate of Eligibility for Accounting Service Business is revoked according to regulations.

7. Shall be subject to inspection, audit, and comply with decisions on handling violations made by competent state agencies regarding the maintenance of conditions for accounting service business and the use of the Certificate of Eligibility for Accounting Service Business.

8. Before October 31 each year or when requested by a competent authority, an accounting service business enterprise must submit a report on maintaining the conditions for accounting service business according to the form prescribed in Appendix 6 issued together with this Circular to the Ministry of Finance, simultaneously submitting the documents prescribed in Article 61 of the Accounting Law if there have been any changes compared to the last submission.

Article 13. Disclosure of Information on Accounting Service Businesses

1. The Ministry of Finance shall disclose on its official website:

a) A list of businesses meeting the conditions to operate accounting services;

b) A list of businesses operating accounting services that have been suspended from providing such services, had their certificates of meeting the conditions for operating accounting services revoked, or received warnings regarding the conditions for operating accounting services;

c) A list of businesses operating accounting services that have temporarily ceased providing such services or terminated operations of such services.

2. Within thirty days from the date of issuance of the certificate of meeting the conditions for operating accounting services, an accounting service business must publish the contents of the certificate of meeting the conditions for operating accounting services specified in Points a, b, and c of Clause 3, Article 5 of this Circular in one of the newspapers or online newspapers for three consecutive issues.

Article 14. Violations of Provisions on Operating Accounting Services Business

1. Falsely declaring or fraudulently fabricating documents to meet the conditions for obtaining a certificate of meeting the conditions for operating accounting services.

2. Forgery, erasure, or alteration of the certificate of meeting the conditions for operating accounting services.

3. Not processing the reissue procedures for the certificate of meeting the conditions for operating accounting services when there are changes as prescribed in Clause 1, Article 63 of the Accounting Law.

4. Providing accounting services under any of the following circumstances:

a) Before obtaining the certificate of meeting the conditions for operating accounting services;

b) During the period when the accounting service business is suspended from providing accounting services, has temporarily ceased providing accounting services, has terminated operations of accounting services, or had its certificate of meeting the conditions for operating accounting services revoked.

5. Lending or renting out the certificate of meeting the conditions for operating accounting services.

6. Not returning the certificate of meeting the conditions for operating accounting services as required.

7. Not being granted the certificate of meeting the conditions for operating accounting services but not notifying the business registration authority to remove the phrase "accounting services" from the business name within the time limit prescribed in Clause 5, Article 60 of the Accounting Law.

Chapter III

IMPLEMENTING PROVISIONS

Article 15. Effective Date

1. This Circular takes effect from January 1, 2017.

2. This Circular replaces the provisions on the registration of practice of accounting services of accounting service businesses stipulated in Circular No. 72/2007/TT-BTC dated June 27, 2007 of the Ministry of Finance.

3. The Ministry of Finance shall be responsible for inspecting and supervising compliance with regulations on operating accounting services of accounting service businesses in accordance with the law.

4. In the course of implementation, if there are difficulties or obstacles, units are requested to promptly reflect them so that the Ministry of Finance can study and make appropriate amendments and supplements.

ANNEX 1

PETITION FOR APPLICATION

Issuance of Certificate of Meeting Conditions for Operating Accounting Services
for Branches of Foreign Accounting Service Businesses
in Vietnam

Respectfully submitted to: Ministry of Finance

Part 1. Information about the enterprise

1. Enterprise name in Vietnamese:

Abbreviated enterprise name:

Enterprise name in foreign language (if any):

1. Main office address:

Business address (if any):

1. Certificate of Enterprise Registration (or Investment Registration Certificate or other equivalent document) number ... issued by ... (name of issuing authority) first issued on ... day ... month ... year ..., amended for the ... time on ... day ... month ... year ...

2. Registered capital: including the contribution of practicing accountants amounting to , accounting for % of registered capital.

Website (if any): Email:

1. Telephone: Fax:

2. Legal representative: Full name:

3. Gender: Date of birth:

Identity Card/Citizen Identification Card/Passport number: issued on:

Position:

Telephone: Email:

in

Telephone, Telex, Fax:

Current place of residence:

Accountancy Service Practice Registration Certificate number:

issued on .../.../...

Decision/Document number ... dated ... of the Board of Members appointing the position of General Director/Managing Director for a limited liability company with two or more members or a partnership:

1. Full name of General Director/Managing Director:

Identity Card/Citizen Identification Card/Passport number: issued on: …/…/…

Identity Card/Citizen Identification Card/Passport number: issued on:

Telephone:                                               Email:

in

Telephone, Telex, Fax:

Accountancy Service Practice Registration Certificate number: issued on .../.../...

Accountancy Service Practice Registration Certificate number:

Part II. List of organizations and individuals contributing capital, list of general partners

Individual member

1. Identity Card/Citizen Identification Card/Passport number: issued on: /…/…

2. Name:

Identity Card/Citizen Identification Card/Passport number: issued on:

PLACE OF ORIGIN:

Accountancy Service Practice Registration Certificate number:

in

Telephone, Telex, Fax:

Current place of residence:

Accountancy Service Practice Registration Certificate number:

issued on.../…/

Amount of registered capital contribution: Contribution period:

Value of actually contributed capital:

Ownership ratio:

issued on.../…/

1. Name:

Identity Card/Citizen Identification Card/Passport number: issued on:

PLACE OF ORIGIN:

Accountancy Service Practice Registration Certificate number:

in

Telephone, Telex, Fax:

Current place of residence:

Accountancy Service Practice Registration Certificate number:

issued on .../.../...

Amount of registered capital contribution: Contribution period

II. Member is an organization

Ownership ratio:

issued on.../…/

1. ..’...

Decision on establishment (or Certificate of Enterprise Registration/Investment Registration Certificate) number dated issued by ...

1. Name of organization:

Fax:

Ằ Ằ ||| (issuing authority)

Value of actually contributed capital:

Ownership ratio:

issued on.../…/

1. .... _{Part III. Content of request and accompanying documents}

requests the Ministry of Finance to issue a Certificate of Eligibility for Accounting Services Business for the enterprise in accordance with the Accounting Law.

1. (Enterprise Name) Part IV. Enterprise commitment

2. The accompanying documents include:

hereby commits:

(Enterprise Name) To be responsible under the law for the accuracy and legality of the contents declared above and the documents and materials attached in this Application.

1. If granted the Certificate of Eligibility for Accounting Services Business,

2. (enterprise name) will strictly comply with all accounting regulations. (Signature, full name and stamp if available)

LEGAL REPRESENTATIVE

The enterprise name and address declared in this application must be consistent with the name and address recorded on the Certificate of Enterprise Registration, Investment Registration Certificate or other equivalent document.

Note:

SAMPLE APPLICATION FOR A CERTIFICATE OF ELIGIBILITY FOR ACCOUNTING SERVICES BUSINESS FOR THE BRANCH OF AN ENTERPRISE ENGAGED IN ACCOUNTING SERVICES BUSINESS

Appendix 2

(Issued pursuant to Circular No. 297/2016/TT-BTC dated November 15, 2016
of the Ministry of Finance)
I - Information about foreign enterprises engaged in accounting services business
Full name of the enterprise:
Telephone: , fax: , email:

NAME OF ENTERPRISE

PETITION FOR APPLICATION

Issuance of Certificate of Meeting Conditions for Operating Accounting Services
for Branches of Foreign Accounting Service Businesses
in Vietnam

Respectfully submitted to: Ministry of Finance

Date of establishment of the enterprise:

1. Period authorized to conduct accounting services business: from date to date

Trading Name:

Abbreviation (if applicable):

1. Main office address:

Issuing authority of the License for Establishment and Operation of Accounting Services or other equivalent information:

1. Accounting Services Business License number: date: . validity period

from date . to date .

..

1. Actual capital contribution:

Legal representative of the foreign enterprise engaged in accounting services business.

Full name Gender:

1. Some key indicators

Nationality: Date of birth: / /

1. Identity Card/Citizen Identification Card/Passport number: issued on: /…/

Type of operation of the foreign enterprise engaged in accounting services business (general partnership, private, limited liability, etc.):

Position:

Main activities (or types of accounting services) permitted under the laws of the home country:

Restrictions on operations (if any):

in

Telephone, Telex, Fax:

Current place of residence:

Accountancy Service Practice Registration Certificate number:

1. Name, position of individual or organization representing (or acting on behalf of) the foreign enterprise engaged in accounting services business to oversee and implement procedures related to the application for a Certificate of Eligibility for Accounting Services Business, accompanied by authorization document (if any):

2. II - Information about Branch of Foreign Enterprises Engaged in Accounting Services Business in Vietnam

3. Branch name in Vietnamese:

4. Abbreviated branch name:

Branch name in foreign language (if any):

1. Branch address:

Business address:

Capital allocated to the branch:

1. Branch General Director/Managing Director:

Position: Gender:

1. Current place of residence:

2. Place of origin: Date of birth:

3. Identity Card/Citizen Identification Card/Passport number: issued on:

Name:

issued on …/…/…

Operating period of the branch:

Main business sectors:

in

Telephone, Telex, Fax:

Current place of residence:

Accountancy Service Practice Registration Certificate number:

issued on .../.../...

The foreign enterprise engaged in accounting services business commits:

1. (Name of foreign enterprise engaged in accounting services business)

2. To be responsible under the law for the accuracy and legality of the contents declared above and the documents and materials attached in this Application.

1. To be responsible for all obligations and commitments of the branch in Vietnam, ensuring compliance with all regulations on accounting services business and relevant Vietnamese regulations.

To strictly comply with Vietnamese laws. To be responsible under the law for the accuracy and legality of the contents declared above and the documents and materials attached in this Application.

1. …, day month year

2.  OF FOREIGN ENTERPRISES ENGAGED IN

3. SERVICES

ACCOUNTING SERVICES

LEGAL REPRESENTATIVE

(Signature, full name and stamp if available)

SAMPLE CERTIFICATE OF ELIGIBILITY FOR ACCOUNTING SERVICES BUSINESSCERTIFICATE

OF ELIGIBILITY FOR ACCOUNTING SERVICES BUSINESS

Tel:

First issued on day month year
ACCOUNTANT

Full name of the enterprise:
Telephone: , fax: , email:

Reissued for the time on day month year

Pursuant to Circular No. 297/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance on issuance, management and use of Certificates of Eligibility for Accounting Services Business;

Number:

Considering the application for a Certificate of Eligibility for Accounting Services Business of

(enterprise name).

THE MINISTER OF FINANCE

Pursuant to the Accounting Law No. 88/2015/QH13 dated November 20, 2015;

Enterprise name in foreign language

Abbreviated enterprise name Legal representative:

CERTIFICATE:

1. Name of the enterprise:

2. Full name: Gender: (if applicable):

3. Date of birth: Position: (if applicable):

4. Main office address:

5. Accountancy Service Practice Registration Certificate number: ... issued on ...

General Director/Managing Director (If not concurrently the legal representative):

Date of birth: Gender:

Accountancy Service Practice Registration Certificate number: ... issued on ...

1. ELIGIBLE FOR ACCOUNTING SERVICES BUSINESS

Full Name

In accordance with the Accounting Law No. 88/2015/QH13.

Certificate of Registration for Accounting Services Practice number: ... issued on ...

MEET THE CONDITIONS FOR OPERATING ACCOUNTING SERVICES

As stipulated in the Accounting Law No. 88/2015/QH13.

This certificate is issued in two original copies; one copy is granted to (name of enterprise), one copy is kept at the Ministry of Finance.

Date...

TL. MINISTER

DIRECTOR OF THE ACCOUNTING REGIME AND AUDIT DEPARTMENT
AND ALSO AUDITOR

(Signature and stamp)

Cover 1

SOCIALIST REPUBLIC OF VIET NAM

CERTIFICATE

MEETING THE REQUIREMENTS FOR OPERATING
ACCOUNTING SERVICES

Cover 3

REGULATIONS

An enterprise operating accounting services that is granted a Certificate meeting the requirements for operating accounting services must:

1. Maintain and ensure the conditions stipulated in the Certificate meeting the requirements for operating accounting services throughout its period of operation.

2. Not alter or erase any content recorded in the Certificate meeting the requirements for operating accounting services.

3. Not lease, lend, pawn, buy, sell, or transfer the Certificate meeting the requirements for operating accounting services.

4. Report to the Ministry of Finance and complete the procedures for reissuing the Certificate if there are changes in the name, legal representative, director, deputy director, and main office address of the enterprise, or branch of foreign enterprises operating accounting services in Vietnam.

5. Immediately report to the police authority and inform the Ministry of Finance in case the Certificate meeting the requirements for operating accounting services is lost, and simultaneously submit an application for reissuance according to regulations.

6. Return the Certificate meeting the requirements for operating accounting services to the Ministry of Finance when ceasing operations of accounting services or upon a decision to revoke it./.

Appendix 4

APPLICATION FOR REISSUANCE OF THE CERTIFICATE MEETING THE REQUIREMENTS FOR OPERATING ACCOUNTING SERVICES (Issued pursuant to Circular No. 297/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance)

APPLICATION

Reissue Certificate
meets the conditions for operating accounting services

Respectfully submitted to: Ministry of Finance

1. Name of the enterprise:

Name of enterprise in foreign language (if applicable):

Abbreviated name in foreign language (if applicable):

2. Main office address: telephone number: fax number:

Position: Gender:

3. Enterprise registration certificate (or Investment Registration Certificate, other equivalent documents) number ... issued by ... (issuing authority) ... first issued on ... month ... year ..., amended the ... time on ... month ... year ...

4. Certificate meeting the requirements for operating accounting services number issued

first on ... month ... year (reissued the ... time on ... month ... year...).

Request the Ministry of Finance to reissue the Certificate meeting the requirements for operating accounting services for will strictly comply with all accounting regulations. replacing the Certificate meeting the requirements for operating accounting services number ... issued on ... month ... year according to regulations

under the Accounting Law.

5. Content of request for change

(Enterprise Name) request to change the Certificate meeting the requirements for operating accounting services as follows:

Change content:

Reason for requesting reissue:

1. The accompanying documents include:

2. The enterprise hereby assumes full responsibility before the law for the contents in this Application and all attached documents and materials in the submitted file./.

LEGAL REPRESENTATIVE

(Signature, full name, and stamp)

… (Name of economic organization) requests to change the Certificate of Registration for Currency Exchange Agent with the following content:

NAME OF ENTERPRISE	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness
	..., day ... month ... year 20...

APPLICATION
Reissue Certificate
operating accounting services

Respectfully submitted to: Ministry of Finance

1. Enterprise name:

Name of enterprise in foreign language (if applicable):

Abbreviated name in foreign language (if applicable):

2. Main office address: telephone number: fax number:

Position: Gender:

3. Enterprise registration certificate (or Investment Registration Certificate, other equivalent documents) Number ... issued by ...  first issued on ... month ... year ..., amended the ... time on ... month ... year ...

4. Certificate meeting the requirements for operating accounting services number issued

first on ... month ... year (reissued the ... time on ... month ... year... ).

Request the Ministry of Finance to reissue the Certificate meeting the requirements for operating accounting services for will strictly comply with all accounting regulations. replacing the Certificate meeting the requirements for operating accounting services number ... issued on ... month ... year according to regulations

under the Accounting Law.

5. Reason for requesting reissue:

6. Attached documents include:

7. The enterprise hereby assumes full responsibility before the law for the contents in this Application and all attached documents and materials in the submitted file./.

LEGAL REPRESENTATIVE

The enterprise name and address declared in this application must be consistent with the name and address recorded on the Certificate of Enterprise Registration, Investment Registration Certificate or other equivalent document.

Appendix 6

MODEL REPORT ON MAINTAINING REQUIREMENTS

OPERATING ACCOUNTING SERVICES

(Issued pursuant to Circular No. 297/2016/TT-BTC dated November 15, 2016
Telephone: , fax: , email:

NAME OF ENTERPRISE

REPORT

Situation of maintaining requirements for operating accounting services

Respectfully submitted to: Ministry of Finance

In accordance with Circular No. 297/2016/TT-BTC of the Ministry of Finance regarding issuance, management, and use of the Certificate meeting the requirements for operating accounting services, (name of accounting enterprise) reports the situation of maintaining requirements for operating accounting services as follows:

1. (Name of enterprise operating accounting services) currently operates based on the Enterprise Registration Certificate (or Investment Registration Certificate, other equivalent documents) number ... issued by ... ||| (issuing authority) first issued

on ... month ... year ..., amended the ... time on ... month ... year ...

2. Certificate meeting the requirements for operating accounting services number issued

first on ... month ... year ..., reissued the ... time on ... month ... year …

3. Legal representative:

Type of operation of the foreign enterprise engaged in accounting services business (general partnership, private, limited liability, etc.):

Position:

Place of birth/Citizenship: Date of birth: / /

Main business sectors:

in

Permanent residence registration place:

Current place of residence:

Accountancy Service Practice Registration Certificate number:

Professional practice registration certificate for accounting services number: issued on

4. Director/General Director (If not concurrently serving as the legal representative):

Decision/Appointment document number ... dated .../.../...

General Director/Managing Director (If not concurrently the legal representative):

Place of birth/Citizenship: Date of birth: / /

ID card/Identity card/Passport number: issued on:.../…/...

in

Telephone, Telex, Fax:

Current place of residence:

Accountancy Service Practice Registration Certificate number:

Professional practice registration certificate for accounting services number: issued

on.../.../...

5. List of capital contributors and members of the board:

6. List of practicing accountants with employment contracts working full-time at the enterprise operating accounting services at the reporting date:

7. Registered capital at the reporting date: VND.

Where:

• Capital committed by practicing accountants: VND, accounting for ...% of the capital

Articles of the company.

• Contributed capital of practicing accountants at the reporting date:

dong, accounting for ...% of the contributed capital of the company.

• Contributed capital of organizational members at the reporting date:

dong, accounting for ...% of the registered capital of the company.

8. Regarding the purchase of professional liability insurance:

• Insurance service provider:

• Insurance premium level:

• List of practicing accountants who have been insured for professional liability in the year:

9. Compliance with laws:(Specifically state violations of accounting laws, other violations, and the forms of punishment applied, if any)

(Name of accounting service business enterprise) We hereby certify that the contents declared above are truthful and we accept full legal responsibility for the content of this report.

LEGAL REPRESENTATIVE

The enterprise name and address declared in this application must be consistent with the name and address recorded on the Certificate of Enterprise Registration, Investment Registration Certificate or other equivalent document.

Appendix 7

REPORT TEMPLATE ON OPERATING SITUATION

(Issued pursuant to Circular No. 297/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance)

NAME OF ENTERPRISE

REPORT
Operating situation in the year

(from January 1 to December 31)

Respectfully submitted to: Ministry of Finance

In accordance with Circular No. 297/2016/TT-BTC of the Ministry of Finance on management and use of the Certificate of Eligibility for Accounting Services Business, (name of accounting services business enterprise) reports its operating situation in the year as follows:

1. Staffing situation:

^{2. Revenue situation}

^{2.1. Revenue structure by type of service}

1. Total registered capital

(Change of company name; change of legal representative, Director/General Director; change in form of ownership; change in type; division, separation, merger, consolidation; increase or decrease in certified public accountants...)

5. Advantages, difficulties, and recommendations, proposals or other information the company needs to provide to the Ministry of Finance (if any):

Advantages

• Difficulties

• Recommendations (to the Ministry of Finance, to VAA, ...)

• Other information.

• , day month year

(Signature, full name, stamp)

LEGAL REPRESENTATIVE

Recorded according to the Enterprise Registration Certificate or Investment Registration Certificate or other equivalent documents.

Note:

1. Recorded according to the financial statements of the enterprise.

2. NOTICE TEMPLATE ON THE

ANNEX 8
TEMPORARY SUSPENSION OF ACCOUNTING SERVICES BUSINESS
(Issued pursuant to Circular No. 297/2016/TT-BTC dated November 15, 2016

day ... month ... year 20...
Port Authority Name

NOTICE

3. Enterprise Registration Certificate (or Investment Registration Certificate, other equivalent documents) No. ... issued by ... (issuing authority)... first issued on ... month ... year ..., amended for the ... time on ... month ... year ...

Respectfully submitted to: Ministry of Finance

1. Enterprise name:

2. Main office address:

Position: Gender:

first issued on ... month ... year ..., reissued for the ... time on ... month ... year ...

4. Certificate meeting the requirements for operating accounting services number issued

5. Notice of temporary suspension of accounting services business as follows: Suspension period:

Start date of suspension: Day month year

End date of suspension: Day month year

Reason for suspension:

6. Measures and commitments to ensure the rights and legitimate interests of customers and related parties:

The enterprise commits to the accuracy, truthfulness, and fully accepts legal responsibility for the content of this Notice.

The enterprise commits to the accuracy, honesty, and is fully responsible under the law for the contents of this Notification.

LEGAL REPRESENTATIVE

Recorded according to the Enterprise Registration Certificate or Investment Registration Certificate or other equivalent documents.