Sinasean would like to provide the information in Accounting Documents Required for an FDI Company in Vietnam.
✅ 1. Financial Statements (as per Vietnamese Accounting Standards - VAS):
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Balance Sheet
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Income Statement (Profit & Loss)
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Cash Flow Statement
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Notes to Financial Statements
→ These are usually prepared monthly/quarterly and annually, and must be audited at year-end.
✅ 2. General Accounting Records:
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General Journal
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General Ledger
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Subsidiary Ledgers (Accounts Payable, Receivable, Inventory, etc.)
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Trial Balance Reports
✅ 3. Tax Declaration & Reporting Files:
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Value-Added Tax (VAT) returns
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Corporate Income Tax (CIT) reports
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Personal Income Tax (PIT) declarations
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Foreign Contractor Tax (FCT), if applicable
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License Tax payment documents
✅ 4. Invoices & Vouchers:
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E-invoices for sales and purchases (as per e-invoicing regulations)
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Payment vouchers (receipts, cash disbursement)
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Bank transaction documents
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Import-export documents (if applicable)
✅ 5. Payroll & HR Records:
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Monthly payroll summaries
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Social insurance declarations
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Labor contracts and employee income records
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Leave and overtime tracking
✅ 6. Investment & Capital Documents:
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Charter capital contribution records
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Bank statements from the capital account
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Investment Registration Certificate (IRC)
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Enterprise Registration Certificate (ERC)
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Board resolutions related to financial matters
✅ 7. Audit & Compliance Documents:
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Annual audited financial reports (mandatory)
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Internal audit working papers (if any)
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Documents submitted to tax authorities and DPI
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Tax inspection or audit reports (if applicable)
Sinasean's Mission:
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Guidance on setting up compliant accounting systems
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Connect with licensed accounting & audit firms
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Assist with document organization and submission to authorities
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Ensure alignment with VAS and Vietnamese legal requirements