On November, 14, 2016, the Ministry of Finance issued the Circular No. 271/2016/TT-BTC on amounts, collection and payment of assessment fees for issuance of certificates of practice registration, certificates of eligibility for providing accounting and auditing services.
In particular, assessment for issuance of certificate of eligibility for providing accounting and auditing services: VND 4,000,000 per assessment for initial issuance; VND 2,000,000 per assessment for amendments or reissuance. Assessment of issuance of certificate of registration for accounting and auditing practice: VND 1,200,000 per assessment for initial issuance; VND 800.000 per assessment for amendments or reissuance.
Especially, any torn, damaged, or lost certificate being reissued shall be exempt from fees.
This Circular takes effect on January 1, 2017 and replaces Circular No. 78/2013/TT-BTC dated June 7, 2013.
