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Is value-added tax (VAT) part of the yearly audit in Vietnam?
Q&AVAT 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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February 2014A Guide to Understanding Vietnam's VAT
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