{"id":7794,"date":"2026-03-10T19:07:32","date_gmt":"2026-03-11T02:07:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7794"},"modified":"2026-03-17T02:43:47","modified_gmt":"2026-03-17T09:43:47","slug":"nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/","title":{"rendered":"Decree 168\/2025\/ND-CP proves capital contribution using financial statements."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Proving capital contributions with financial statements is a matter of great concern for many businesses when carrying out procedures to change charter capital according to the latest regulations in 2026. In the context of increasingly stringent business registration regulations, determining whether audited financial statements have sufficient legal validity to replace money transfer documents plays a crucial role in ensuring the application is approved by the business registration authority. This article will provide a detailed analysis based on... <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-168-2025-ND-CP-dang-ky-doanh-nghiep-623074.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 168\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> and guidance from the authorities.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1s5SMBaG28HbPg82XBworahYLnT7Gbacl\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Download Summary File <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Vai_tro_cua_bao_cao_tai_chinh_trong_viec_xac_nhan_von_dieu_le\" >The role of financial statements in verifying registered capital.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Quy_dinh_ve_giay_to_chung_minh_viec_gop_von_theo_Nghi_dinh_1682025ND-CP\" >Regulations on documents proving capital contribution according to Decree 168\/2025\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Bao_cao_tai_chinh_da_kiem_toan_co_duoc_xem_la_giay_to_chung_minh_hop_le\" >Are audited financial statements considered valid supporting documents?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Tham_quyen_chap_thuan_ho_so_theo_Nghi_dinh_1682025ND-CP\" >Authority to approve applications according to Decree 168\/2025\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Ho_so_thay_doi_von_dieu_le_can_chuan_bi_nhung_gi\" >What documents are needed for a change in registered capital?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Cac_loi_thuong_gap_khi_thuc_hien_chung_minh_gop_von_bang_Bao_cao_tai_chinh\" >Common mistakes when proving capital contributions using financial statements.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Cau_hoi_thuong_gap_ve_chung_minh_gop_von_theo_Nghi_dinh_1682025ND-CP\" >Frequently Asked Questions about Proof of Capital Contribution under Decree 168\/2025\/ND-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Bao_cao_tai_chinh_chua_kiem_toan_co_duoc_chap_nhan_khong\" >Are unaudited financial statements acceptable?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Thoi_han_gop_von_90_ngay_duoc_tinh_nhu_the_nao_theo_Nghi_dinh_1682025ND-CP\" >How is the 90-day capital contribution period calculated according to Decree 168\/2025\/ND-CP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Co_bat_buoc_phai_co_xac_nhan_ngan_hang_khi_da_co_bao_cao_tai_chinh\" >Is a bank confirmation required when financial statements are already available?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_bao_cao_tai_chinh_trong_viec_xac_nhan_von_dieu_le\"><\/span><b>The role of financial statements in verifying registered capital.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In corporate governance, proving the actual contributions of members or shareholders is a mandatory legal obligation to ensure financial transparency. According to current regulations and the spirit of Decree 168\/2025\/ND-CP, financial statements are not only a picture of the business situation but also authentic evidence of the equity capital that has been raised.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Proof of capital contribution through financial statements allows regulatory authorities to compare the beginning and ending balances via Code 411 on the balance sheet to determine changes in charter capital. In particular, audited financial statements clearly present the relationship between increased assets such as cash, bank deposits, or fixed assets and actual contributed capital. To ensure this accuracy, businesses should refer to relevant sources.<\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-tu-van-ke-toan\/\"> <span style=\"font-weight: 400;\">accounting consulting services<\/span><\/a><span style=\"font-weight: 400;\"> Professionalism aims to perfect the accounting system before submitting it to the relevant authorities.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_giay_to_chung_minh_viec_gop_von_theo_Nghi_dinh_1682025ND-CP\"><\/span><b>Regulations on documents proving capital contribution according to Decree 168\/2025\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7796\" aria-describedby=\"caption-attachment-7796\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7796\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c g\u00f3p v\u1ed1n theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7796\" class=\"wp-caption-text\">Regulations on documents proving capital contribution according to Decree 168\/2025\/ND-CP<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Decree 168\/2025\/ND-CP, issued on June 30, 2025, has provided a new, more detailed legal framework regarding the types of documents required to prove the completion of capital contributions. Specifically, in Clause 12, Article 3 of Decree 168\/2025\/ND-CP, the Government has clearly defined the valid confirmation forms that businesses must comply with.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below is a list of mandatory documents as stipulated in Decree 168\/2025\/ND-CP that businesses need to be aware of:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A copy or extract of the membership register for a limited liability company or the shareholder register for a joint-stock company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Certificates of capital contribution have been issued to members corresponding to the value of assets contributed in accordance with Decree 168\/2025\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A bank confirmation letter regarding the transfer of funds into the business account (this is usually the most important document for cash capital contributions).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other documents proving the completion of capital contribution as stipulated by current law and guided by Decree 168\/2025\/ND-CP.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The addition of point d, clause 12, regarding &quot;other documents&quot; in Decree 168\/2025\/ND-CP opens up opportunities for businesses to prove capital contributions through financial statements via indirect but highly authentic evidence.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_da_kiem_toan_co_duoc_xem_la_giay_to_chung_minh_hop_le\"><\/span><b>Are audited financial statements considered valid supporting documents?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Many businesses question whether audited financial statements are considered &quot;other documents&quot; under Decree 168\/2025\/ND-CP. From an accounting perspective, a report fully accepted by an independent auditor is the strongest evidence that an asset has actually been created.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, according to feedback from authorities in March 2026, although financial statements are highly reliable, their acceptance as a complete replacement for money transfer confirmation documents still requires careful consideration based on Decree 168\/2025\/ND-CP. To optimize the application process and avoid legal risks, many entities have opted for alternative methods.<\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> <span style=\"font-weight: 400;\">full accounting service<\/span><\/a><span style=\"font-weight: 400;\"> This ensures support from the accounting stage to dealings with tax authorities and the Department of Planning and Investment. This guarantees that the proof of capital contribution through financial statements always strictly complies with Decree 168\/2025\/ND-CP.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tham_quyen_chap_thuan_ho_so_theo_Nghi_dinh_1682025ND-CP\"><\/span><b>Authority to approve applications according to Decree 168\/2025\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Article 21 of Decree 168\/2025\/ND-CP, the Business Registration Office under the Department of Planning and Investment has the highest authority in determining the validity of the application. This agency is responsible for guiding businesses on the procedures for registering changes to business registration details in accordance with the spirit of Decree 168\/2025\/ND-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, when providing proof of capital contribution using financial statements, businesses need to pay attention to the requirements of Decree 168\/2025\/ND-CP:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You must contact the business registration authority directly to receive guidance on the application of Decree 168\/2025\/ND-CP for your specific case.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provincial authorities will compare the regulations of Decree 168\/2025\/ND-CP with the documents provided by businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses are fully responsible before the law and the penalties of Decree 168\/2025\/ND-CP for the accuracy of their charter capital figures.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_thay_doi_von_dieu_le_can_chuan_bi_nhung_gi\"><\/span><b>What documents are needed for a change in registered capital?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7797\" aria-describedby=\"caption-attachment-7797\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7797\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi.jpg\" alt=\"C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP h\u1ed3 s\u01a1 thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7797\" class=\"wp-caption-text\">According to Decree 168\/2025\/ND-CP, what documents are needed for changing the charter capital?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">When increasing charter capital, enterprises must strictly comply with the requirements at point d, clause 1, Article 44 of Decree 168\/2025\/ND-CP. The dossier must include clear evidence of payment in accordance with the Enterprise Law and Decree 168\/2025\/ND-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below is a summary table of the required documents according to Decree 168\/2025\/ND-CP:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Summary of required documents as stipulated in Decree 168\/2025\/ND-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Forms of capital contribution<\/b><\/td>\n<td style=\"text-align: center;\"><b>Main supporting documents<\/b><\/td>\n<td style=\"text-align: center;\"><b>Please note the regulations in accordance with Decree 168\/2025\/ND-CP.<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Contribute in cash.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Receipt, Cash Inventory Report<\/span><\/td>\n<td><span style=\"font-weight: 400;\">This applies only to individuals as per regulations.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Contribution via bank transfer<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Credit Notice, Balance Confirmation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The transfer must be made from the owner&#039;s account.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Contribute in kind (with assets).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Handover record, Certificate<\/span><\/td>\n<td><span style=\"font-weight: 400;\">A valid valuation certificate is required.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Using financial statements<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Audited financial statements<\/span><\/td>\n<td><span style=\"font-weight: 400;\">This is clearly demonstrated in Code 411.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Businesses should note that all supporting documents under Decree 168\/2025\/ND-CP must be originals or certified copies to ensure the highest legal validity.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_khi_thuc_hien_chung_minh_gop_von_bang_Bao_cao_tai_chinh\"><\/span><b>Common mistakes when proving capital contributions using financial statements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When proving capital contributions using financial statements, the following common errors often occur:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The financial statements have not been audited by an independent entity, violating transparency requirements. The actual capital contributions on the balance sheet do not match the registered capital increase, leading authorities to question the feasibility of the transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lack of documentation proving the origin of assets as required by regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The timing of the financial statements did not accurately reflect the 90-day deadline for capital contributions. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Doanh-nghiep-so-59-2020-QH14-427301.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Enterprise Law<\/span><\/a><span style=\"font-weight: 400;\"> and Decree 168\/2025\/ND-CP.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Understanding the regulations will help businesses be more proactive in capital transactions and ensure sustainable legal compliance.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In summary, for a capital increase application to be approved smoothly, businesses not only need to prepare a transparent financial report but also ensure consistency between the actual capital contribution and accounting data. Proactively updating and strictly complying with the regulations in Decree 168\/2025\/ND-CP will help businesses be more proactive in capital transactions and ensure sustainable legal compliance.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chung_minh_gop_von_theo_Nghi_dinh_1682025ND-CP\"><\/span><b>Frequently Asked Questions about Proof of Capital Contribution under Decree 168\/2025\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_chua_kiem_toan_co_duoc_chap_nhan_khong\"><\/span>Are unaudited financial statements acceptable?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIn accordance with Decree 168\/2025\/ND-CP, for businesses required to undergo auditing, unaudited financial statements will not be reliable enough to replace capital contribution documents. Other entities should prioritize auditing to enhance the persuasiveness of their documentation.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_gop_von_90_ngay_duoc_tinh_nhu_the_nao_theo_Nghi_dinh_1682025ND-CP\"><\/span>How is the 90-day capital contribution period calculated according to Decree 168\/2025\/ND-CP?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThis period begins from the date the business is granted its Certificate of Business Registration. Any proof of capital contribution through financial statements after this period must clearly show that the actual payment took place within the 90-day timeframe.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_bat_buoc_phai_co_xac_nhan_ngan_hang_khi_da_co_bao_cao_tai_chinh\"><\/span>Is a bank confirmation required when financial statements are already available?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAlthough Decree 168\/2025\/ND-CP allows the use of other documents, bank confirmation remains the most legally valid document for cash capital contributions. Financial statements usually serve as supporting evidence and a basis for verification by authorities to confirm the authenticity of the transaction.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a ki\u1ec3m to\u00e1n s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111\u1ed9 tin c\u1eady \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 thay th\u1ebf ch\u1ee9ng t\u1eeb g\u00f3p v\u1ed1n. 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M\u1ecdi ho\u1ea1t \u0111\u1ed9ng ch\u1ee9ng minh g\u00f3p v\u1ed1n b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sau th\u1eddi gian n\u00e0y ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 vi\u1ec7c thanh to\u00e1n th\u1ef1c t\u1ebf \u0111\u00e3 di\u1ec5n ra trong khung th\u1eddi gian 90 ng\u00e0y.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn ng\u00e2n h\u00e0ng khi \u0111\u00e3 c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u00f9 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP cho ph\u00e9p s\u1eed d\u1ee5ng gi\u1ea5y t\u1edd kh\u00e1c nh\u01b0ng x\u00e1c nh\u1eadn ng\u00e2n h\u00e0ng v\u1eabn l\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd cao nh\u1ea5t \u0111\u1ed1i v\u1edbi g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng \u0111\u00f3ng vai tr\u00f2 h\u1ed7 tr\u1ee3 v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 c\u01a1 quan ch\u1ee9c n\u0103ng x\u00e1c minh t\u00ednh trung th\u1ef1c c\u1ee7a giao d\u1ecbch.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ch\u1ee9ng minh g\u00f3p v\u1ed1n b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2026. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u00e1o c\u00e1o [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7795,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7794","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7794","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7794"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7794\/revisions"}],"predecessor-version":[{"id":7856,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7794\/revisions\/7856"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7795"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7794"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7794"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}