1. Legal issues regarding re-issuance of accounting service business certificate?

Certificate of eligibility to conduct business in accounting services is issued to limited liability companies with two or more members, partnerships, private enterprises, and branches of foreign enterprises providing accounting services in Vietnam. Vietnam has all the conditions under the 2015 Accounting Law

Enterprises providing accounting services must carry out procedures to request re-issuance of the Certificate of eligibility to provide accounting services in the following cases:

– There is a change in the name, legal representative, director, general director and head office address of the enterprise or branch of a foreign accounting service enterprise in Vietnam;

– Certificate of eligibility to provide accounting services is lost or damaged.

Dossier to request re-issuance of Certificate of eligibility to conduct business in accounting services:

– Application for re-issuance of Certificate of eligibility to conduct business in accounting services;

– Original issued Certificate of eligibility to conduct business in accounting services, unless the Certificate of eligibility to conduct business in accounting services is lost or damaged.

– Other documents related to the request for re-issuance of the Certificate of eligibility to conduct business in accounting services (if any).

Enterprises providing accounting services must request the Ministry of Finance to re-issue the Certificate of Eligibility to conduct accounting services within 10 days from the date of change in contents or from the date of discovery of the Certificate. Accounting service business certificate is lost or damaged. Within 15 days from the date of receipt of complete and valid documents, the Ministry of Finance will reissue the Certificate of eligibility to provide accounting services to the enterprise; In case of refusal, a written response must be made clearly stating the reason.

Enterprises providing accounting services that are re-issued with the Certificate of Eligibility to provide accounting services must pay fees according to the provisions of law.

When re-issuing the Certificate of eligibility to provide accounting services, the Certificate must ensure the following contents:

– Name of the enterprise providing accounting services; Name of the enterprise providing accounting services in a foreign language (if any); Abbreviated name (if any); Head office address;

– Full name of the legal representative, full name of the Director (General Director) of the accounting service enterprise;

– Number and date of issuance of Certificate of eligibility to provide accounting services;

– Terms and conditions that accounting service businesses must comply with when using the Certificate of eligibility for accounting service business.

 Changes must be notified to the Ministry of Finance

– Within 10 days from the date of change in one of the following contents, accounting service enterprises must notify in writing the Ministry of Finance:

+ List of accountants practicing at the enterprise;

+ Failure to ensure one, several or all of the accounting service business conditions specified in Article 60 of this Law;

+ Name and address of the enterprise's headquarters;

+ Director or general director, legal representative, capital contribution ratio of members;

+ Temporarily suspend accounting service business;

+ Establishment, termination of operation or change of name and head office address of an accounting service branch;

+ Carry out division, separation, merger, consolidation, conversion and dissolution.

– Within 10 days from the date of change in one of the following contents, households providing accounting services must notify in writing the Ministry of Finance:

+ List of practicing accountants;

+ Name and address of business household;

+ Temporarily suspend or terminate accounting service business.

2. What is an application to reissue an accounting service business certificate?

An application for re-issuance of an accounting service business certificate is a document issued to a limited liability company with two or more members, a partnership, a private enterprise, or a branch of an enterprise providing accounting services. Foreign auditors in Vietnam have all the conditions to send to the Ministry of Finance to request re-issuance of accounting service business certificates in certain cases.

An application for re-issuance of an accounting service business certificate is used to express the organization's desire to re-issue the certificate, is the basis for the competent authority to consider re-issuance and is the basis for Manage accounting service business activities nationwide.

3. Application form for re-issuance of Certificate of accounting service business:

Application for re-issuance of Certificate of eligibility to conduct business in accounting services in cases where there is a change in the name, legal representative, director, general director and head office address of the enterprise , branch of a foreign accounting service enterprise in Vietnam:

COMPANY'S NAME
——-

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom – Happiness

—————

….., date …… month ….. year 20…

PROPOSAL

Reissue of Certificate of eligibility to conduct business in accounting services

To: Ministry of Finance

1. Business name: …….

Business name in foreign language (if any): ……..

Abbreviated name in foreign language (if any): ……….

2.Head office address: ………… Phone number: …………….. Fax number: …………………….

Trading address: ……..

3.Business registration certificate (or Investment registration certificate, other documents of equivalent value) No.... issued by... (name of issuing agency)... for the first time on... month... year... , change day… day… month… year…

4.Certificate of eligibility to do business in accounting services No. ……….. issued for the first time on …. month … year …… (reissued for the fifth time day … month … year …).

Request the Ministry of Finance to re-issue the Certificate of eligibility for business in accounting services to (business name) to replace the Certificate of eligibility for business in accounting services No. .... grant …. day month Year ……. according to the provisions of the Accounting Law.

5. Content proposed for change

(Enterprise name) requests to change the Certificate of eligibility for accounting service business according to the following contents:

Content changes:

Reason for reissue:

6. Attached documents include:

7. The enterprise would like to take responsibility before the law for the contents in the Application and the papers and documents in the dossier sent along with this application./.

LEGAL REPRESENTATIVE

(Sign, clearly state full name and stamp)

Application for re-issuance of Certificate of eligibility for business in accounting services in case the Certificate of eligibility for business in accounting services is lost or damaged:

COMPANY'S NAME
——-

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom – Happiness

—————

….., day ….. month ….. year 20…

PROPOSAL

Reissue of Certificate of eligibility to conduct business in accounting services

To: Ministry of Finance

1. Business name: ……

Business name in foreign language (if any): ………….

Abbreviated name in foreign language (if any): …….

2. Head office address: ….. Phone number: …………………… fax number: ………….

Trading address: ………….

3. Business registration certificate (or Investment registration certificate, other documents of equivalent value) number… issued by … (name of issuing agency)… for the first time on … month … year …., change date … day … month … year …

4. Certificate of eligibility to conduct business in accounting services No. ……….. issued for the first time on …. month … year …… (reissued for the ….. day … month … year… ).

Request the Ministry of Finance to re-issue the Certificate of eligibility for business in accounting services to (business name) to replace the Certificate of eligibility for business in accounting services No. .... grant …. day month Year …. according to the provisions of the Accounting Law.

5. Reason for reissue: ..

6. Attached documents include: ……….

7. The enterprise would like to take responsibility before the law for the contents in the Application and the papers and documents in the dossier sent along with this application./.

LEGAL REPRESENTATIVE

(Sign, clearly state full name and stamp)

4. Instructions for application form to re-issue accounting service business certificate:

General information:

– The person writing the application clearly writes the name, date, month and year of the application.

– The business name is written according to the Business Registration Certificate, the number, issuing agency, date of issuance are also written according to this document.

– Certificate of eligibility to provide accounting services, clearly stating the number and date of previous issue.

– The legal representative signs with full name and stamps with his own seal.

Private information:

– The reason for requesting reissuance in form 4.1 is due to a change in content.

– Reason for re-issuance in application form 4.2. is due to loss, damage, loss.

Legal basis:

– Accounting Law 2015

– Circular 297/2016/TT-BTC on issuance, management, and use of certificates of eligibility to provide accounting services.