Association Member

Actively participate with the State in economic and financial policy matters, the issuance of accounting and auditing regimes, methods, and principles. Proactively manage and engage in the inspection and evaluation of the quality of audit activities and accounting consultancy services provided by independent auditing firms, organizations, and individuals offering accounting services. Take the initiative in organizing seminars and conferences on accounting or through the Chief Accountant Club activities to facilitate and enable members and member organizations to engage in social critique of the State’s legal policies.

The Vietnamese tax system has undergone comprehensive reform since 1990. Over 17 years of implementation, tax policies have been revised and supplemented to align with the country’s economic development and to be consistent with regional and global tax systems. Tax revenue has steadily increased, becoming the most significant component of the total state budget revenue. In recent years, the tax administration system has been studied and transformed from a mechanism where the tax authority calculates and issues tax notices to a self-assessment system where taxpayers self-declare, self-calculate, and pay their taxes. This new tax management approach requires taxpayers to understand tax policies and proactively comply with tax declaration and payment requirements.