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Is value-added tax (VAT) part of the yearly audit in Vietnam?

Q&A

VAT is a part of a financial statement that is audited every fiscal year. According to the law, the following enterprises shall be audited:

  • Foreign-owned invested enterprises;
  • Credit institutes;
  • Financial organizations and insurance business enterprises;
  • Joint stock companies and limited companies that are listed on the stock exchange.
     


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