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Accounting by Business Type
Specialized accounting solutions for each business model
Select Your Business Type
Each type has its own characteristics in terms of accounting and taxes.
65%
Enterprises in Vietnam
2-50
Member
- Accounting for members' capital contributions
- Profit sharing according to capital contribution ratio
- Corporate Income Tax Finalization 20%
- Prepare financial statements according to Circular 200/2014
- Compulsory audit if capital > 100 billion
3+
Shareholders
100%
Auditing
- Accounting for equity and capital surplus
- Issuance and trading of shares
- Dividends to shareholders
- Periodic information disclosure
- Periodic information disclosure
1
Business owner
100%
Own
- Business owners have unlimited liability.
- Simple accounting, few documents
- No need to separate personal assets
- Corporate or Personal Income Tax Finalization
- Simple accounting system can be applied.
10
Maximum labor
Discount order
KT mode
- Simple accounting books
- Lump sum tax or declaration
- VAT invoice not required
- Exemption from complex financial statement preparation
- Small scale, simple procedures
10
Maximum labor
Discount order
KT mode
- Simple accounting books
- Lump sum tax or declaration
- VAT invoice not required
- Exemption from complex financial statement preparation
- Small scale, simple procedures
State budget
Capital
Features
Characteristics of the KT Regime
- State budget accounting
- Administrative career accounting regime
- Manage revenue and expenditure according to budget
- Budget settlement report
- Periodic state audit
Compare Types
Overview of accounting characteristics of each type of business
| Criteria | Ltd. | Share | Private | Business households | FDI | HCSN |
|---|---|---|---|---|---|---|
| Number of owners | 2-50 | >=3 | 1 | 1 | >=1 | State |
| Minimum charter capital | Not specified | Not specified | Not specified | Not specified | By industry | State budget |
| Accounting regime | Circular 99/2025 | Circular 99/2025 | Circular 99/2025 or Circular 133/2016 | Circular 133/2016 | Circular 99/2025 + IFRS | Circular 107/2017 |
| Mandatory audit | (condition) | |||||
| Corporate income tax rate | 20% | 20% | 20% or TNCN | Item/Declaration | 10-20% | Tax-free |
| Financial reports | Full | Full + Disclosure | Full Simple | Simple | Full + Unified | NS settlement |
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