the professional activity program of February 2019

Dear valued Clients & Partners,

First and foremost, A&C Auditing and Consulting Co., Ltd. (hereinafter referred to as A&C) would like to express our sincerest thanks for your cooperation and being a great companion of A&C all the time.

A&C would like to notify you of the content of the professional activity program of February 2019 as follows:

5.   Activity content: Introducing and summarizing the new legal instruments being enacted in January and February 2019.
5.   Seminar Topic: Matters of accounting and taxation (Part 2) in relation to:

•   PREPARATION AND PRESENTATION OF THE FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED 31 DECEMBER 2018 AND
•   TAX FINALIZATION REPORT IN 2018
•   Contents of accounting and taxation include:
  •           Notes of adjustments in VAT imposed on taxable and nontaxable income;
  •           Recording and calculation of taxes imposed on accrued expenses; provisions; salary, income and welfare of the employees; revaluation of exchange difference; depreciation/(amortization) of fixed assets, allocation of tools and prepaid expenses;
  •           Notes of promotional and discount program registration;
  •           Matters of inventories: production norm, cancellation, difference detected during the physical count, allowances if expiry;
  •           Deductible loan interest expenses in line with regulations on corporate income tax and transfer pricing;
  •           Notes of application of tax incentives to investment project and industry and determination of income entitled to corporate income tax incentives;
  •           Notes of personal income tax finalization and foreign contractors tax calculation;
•   Documents on market price determination and notes of transfer price inspection in line with the Decree No. 20 and Circular No. 41.
•   Dialogue with businesses.
  5.   Lecturer: Mr. Nguyen Ngoc Thanh – Consulting and Training Partner – A&C Auditing and Consulting Co., Ltd.
  5.   Time             : From 8.30 am to 11.30 am on Friday, 01 March 2019.
  5.   Address        : Conference Room (Floor 08), A&C Auditing and Consulting Co., Ltd., No. 02 Truong Son Street, Ward 02, Tan Binh District, Ho Chi Minh City.

Please contact Ms. Thuong (see more details in the attachment) to register your attendance.

It is an honor of A&C to welcome you.

Thank you very much indeed and best regards.