The draft clearly explains how to organize accounting work, from self-recording, hiring an accountant to using outside services. At the same time, it also specifically stipulates how to record books according to each revenue scale - from small businesses under 200 million VND/year to groups over 3 billion VND - helping business people easily determine the right set of books for themselves. Contents on VAT, personal income tax, principles of determining revenue - expenses, and responsibility for storing documents are also presented in a simple, easy-to-apply manner.
In addition to the general provisions, the draft also provides detailed instructions on how to record books for specific models such as asset leasing, e-commerce, trading in goods subject to special consumption tax, environmental protection tax, resource tax, etc. All come with a new book form system (S1a-HKD, S2a-HKD, S3a-HKD, etc.) and recording methods to help business households implement immediately.
This document is suitable for business households and individuals, service accountants, tax consultants, as well as training units and organizations supporting small businesses. This is an important reference source to prepare for compliance with new accounting regulations in 2026.
