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Is it possible to leave the country if you owe taxes? || AS Auditing

Is it possible to leave the country if you owe taxes - Being restricted from leaving the country due to tax debt is common practice in all countries worldwide. However, each country has different detailed regulations. The rules for temporary exit suspension due to tax debts in Vietnam are as follows:

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Audit opinion || AS Auditing

Audit opinion - Auditing financial statement is a type of assurance service, the final product is the “audit opinion” for the audited financial statements of enterprises.

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GROUPS OF TRANSACTIONS IN TRANSFER PRICING

GROUPS OF TRANSACTIONS IN TRANSFER PRICING - nterprises will take advantage of gaps and limitations in tax policies in countries where they are operating in production and business to shift profits to countries and territories with lower tax rates.

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Income Tax on Capital Transfer || AS Audit

Income Tax on Capital Transfer || AS Audit - One of the many taxes that is often overlooked, and only discovered during tax audits, leading to tax arrears and penalties

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What Is The Capital | AS Auditing

What is capital in business? How does the law regulate capital in enterprises? Capital in an enterprise is considered as money, tangible assets, intangible assets with legal value and is allowed to participate in investment, production and business activities. In other words, the capital in the business is a material with legal value and that is measured by money, and at the same time, this material is brought into the business.

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The Compulsory Social Insurance And The Voluntary Social Insurance. | AS Auditing

We will review the basic similarities and differences between compulsory social insurance and voluntary social insurance. The basic similarity between these two types of insurance is that it is organized and managed by the state, with the insurance premium rate is not more than 20 times the basic salary. As for the difference, we need to consider the following four basic contents:

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3 Methods For Determining The Price Of Related-Party Transactions - AS Auditing Company Limited

3 Methods For Determining The Price Of Related-Party Transactions - Key Considerations about Pricing Methods

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How To Handle Incorrect Written E-Invoices According To The Decree 123, Circular 78 In 2022 | AS Auditing

Currently, all 63 provinces and cities have applied new e-invoices according to Decree 123 in 2020 and Circular 78 in 2021. In the process of applying, it will be difficult to avoid errors in making and using e-invoices, let's take a deep digging together with AS Audit about how to handle faulty e-invoices in each specific case. Normally, there will be 04 cases of errors and how to handle each case is as follows: Case 1: The seller discovers that the e-invoice has been issued with the tax authority's code, written incorrectly, and has not been sent to the customer. Process of handling: · Step 1: Notify the wrong e-invoice to the Tax authority using form No. 04/SS-HDDT, then the tax authority will cancel the invoice that has been issued with the code on the system.

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Difference In Depreciation Expenses Between Accounting Regulations And Tax Law | AS Auditing

Depreciation of fixed assets is not a new concept, but the difference in determining the deductible depreciation expenses between tax law and accounting regulations, is a problem that confuses many enterprises. According to accounting regulations, all existing fixed assets of the enterprise related to production and business activities (including acceptance but not used, unused or awaiting liquidation assets) must be depreciated and recorded as expense of the enterprise. According to tax law, not all the depreciation expenses are included in the deductible expenses when determining corporate income tax (CIT).

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