A reader who has email address vminhtuanx @ xx asked: My company intends to expand into the field of accounting services. In order to be granted the Certificate of eligibility for accounting service business, what documents does my company need to prepare? Lawyer Pham Hang, YouMe Law Firm answers: Article 61 of the Law on Accounting 2015 provides for the application for the Certificate of eligibility to provide accounting services as follows: 1. An application form for the Certificate of eligibility to provide accounting services. 2. Copies of the Certificate of Enterprise Registration, Investment Registration Certificate, or an equivalent document. 3. Copies of Certificates of Accounting Practice Registration of accounting practitioners. 4. Employment contracts between the accounting firm and accounting practitioners. 5. Documents proving capital contribution (for limited liability companies).
6. The company’s charter (for partnerships and limited liability companies).
7. A written commitment to take responsibility by the foreign firm; documents proving the foreign firm is permitted to provide accounting services (for branches in Vietnam of foreign accounting firms).
Article 4 of Circular 297/2016 / TT-BTC on the issue, management and use of the Certificate of eligibility to provide accounting services stipulates the principles of making records as follows:
1. Copies of papers and titles must be authenticated by competent agencies in accordance with law.
2. The application for the Certificate of eligibility to provide accounting services shall be made in Vietnamese. The papers attached to the application in a foreign language must be translated into Vietnamese and the translation must be authenticated according to the provisions of Vietnamese law.
3. Documents issued, notarized or authenticated overseas by a foreign agency or organization must be consolably legalized according to the provisions of Vietnamese law, except for cases exempt from consular legalization according to the Article. International agreements to which the Socialist Republic of Vietnam is a signatory.
4. Organizations that apply for certificates of eligibility to provide accounting services must take responsibility for the accuracy and truthfulness of their dossiers and send them to the Finance Ministry.