{"id":2691,"date":"2026-10-16T07:21:30","date_gmt":"2026-10-16T00:21:30","guid":{"rendered":"https:\/\/kmunion.vn\/en\/?p=2691"},"modified":"2026-10-16T07:21:30","modified_gmt":"2026-10-16T00:21:30","slug":"accounting-new-business-fdi-legal-records-vietnam","status":"publish","type":"post","link":"https:\/\/kmunion.vn\/en\/accounting-new-business-fdi-legal-records-vietnam.html","title":{"rendered":"Accounting for New and FDI Businesses in Vietnam: Legal Coordination"},"content":{"rendered":"<div class=\"kmu-security-article\" lang=\"en\">\n<p class=\"kmu-article-languages\"><a href=\"https:\/\/kmunion.vn\/ke-toan-doanh-nghiep-moi-fdi-phoi-hop-phap-ly.html\" hreflang=\"vi\">Ti\u1ebfng Vi\u1ec7t<\/a> \u00b7 <a href=\"https:\/\/kmunion.vn\/ja-accounting-new-business-fdi-vietnam.html\" hreflang=\"ja\">\u65e5\u672c\u8a9e<\/a> \u00b7 <a href=\"https:\/\/kmunion.vn\/ko-accounting-new-business-fdi-vietnam.html\" hreflang=\"ko\">\ud55c\uad6d\uc5b4<\/a> \u00b7 <a href=\"https:\/\/kmunion.vn\/zh-accounting-new-business-fdi-vietnam.html\" hreflang=\"zh-Hans\">\u4e2d\u6587<\/a><\/p>\n<p><strong>Accounting arrangements should begin alongside incorporation, capital funding and operational contracts. KM UNION coordinates with accounting partners to help new and foreign-invested businesses build consistent records from their first transactions.<\/strong><\/p>\n<h2>Beyond the registration certificate<\/h2>\n<p>A business needs to determine its accounting responsibility, applicable accounting regime, document workflow and tax and reporting calendar. Requirements depend on the entity, activities, scale and reporting period; one generic deadline list will not fit every company.<\/p>\n<p>For foreign-invested businesses, review investment documentation where relevant, corporate records, ownership and planned transactions together. Reporting to a parent company does not automatically replace Vietnamese statutory reporting.<\/p>\n<h2>Five connected document groups<\/h2>\n<ul>\n<li><strong>Capital and funding:<\/strong> contribution commitments, corporate approvals, relevant accounts, bank transactions and ledger entries.<\/li>\n<li><strong>Sales and services:<\/strong> contracts, delivery and acceptance, invoices and settlement.<\/li>\n<li><strong>Purchases and assets:<\/strong> the purchaser, ownership, business purpose and delivery evidence.<\/li>\n<li><strong>Personnel:<\/strong> employment contracts, payroll, employee payments and related tax and insurance records.<\/li>\n<li><strong>Related-party and cross-border transactions:<\/strong> their substance, beneficiaries and supporting documentation before assessing specific obligations.<\/li>\n<\/ul>\n<h2>Questions for foreign investors<\/h2>\n<p>Pre-incorporation expenditure, parent-company payments on behalf of the business, loans and cross-border service payments need review according to their substance and evidence. Not every parent-company remittance is a capital contribution, and not every reimbursement has the same treatment.<\/p>\n<p>KM UNION reviews the legal aspects; the accounting partner examines recording, reconciliation and relevant professional obligations. Transfer pricing, taxes involving foreign suppliers and audit requirements should be assessed separately when the facts make them relevant.<\/p>\n<h2>A practical implementation process<\/h2>\n<p>Start with an inventory of available and missing records. Agree document flows, approval responsibility and milestones based on the actual obligations. Before reports are finalised, unresolved transactions should be listed for confirmation or additional evidence.<\/p>\n<p>The accounting partner brings experience in tax, bookkeeping and preparation of records for review. Combined with legal analysis, this helps identify inconsistencies early and explains to management why supporting documents are needed.<\/p>\n<h2>Information to prepare for an initial discussion<\/h2>\n<p>Describe the business activity, incorporation status, ownership, planned transactions, staff and accounting system. Detailed records can be shared through an agreed process once the receiving scope is clear.<\/p>\n<p>The engagement should identify legal and accounting responsibilities, data inputs, signing and filing authority, confidentiality and handover. Businesses need not wait until year-end to reconcile their legal documents with their books.<\/p>\n<h2>Related articles<\/h2>\n<ul>\n<li><a href=\"https:\/\/kmunion.vn\/en\/accounting-tax-legal-advisory-vietnam.html\">Accounting, Tax and Legal Advisory in Vietnam: Coordinated Support<\/a><\/li>\n<li><a href=\"https:\/\/kmunion.vn\/en\/accounting-tax-record-review-business-handover-vietnam.html\">Accounting and Tax Record Reviews Before a Business Handover<\/a><\/li>\n<\/ul>\n<h2>Legal references<\/h2>\n<ul>\n<li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/van-ban-hop-nhat-so-25-vbhn-vpqh-44457.htm\">Accounting Law (consolidated text 25\/VBHN-VPQH), Article 56<\/a><\/li>\n<li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/luat-so-108-2025-qh15-468670\/61635.htm\">Tax Administration Law 108\/2025\/QH15<\/a><\/li>\n<\/ul>\n<p><em>Reviewed on 16 October 2026. General information only, not legal, accounting or tax advice for a particular case. Contact KM UNION to confirm the scope and the professional entity responsible. Vietnamese legal texts govern.<\/em><\/p>\n<p><strong>KM UNION<\/strong> \u00b7 <a href=\"mailto:legal@kmunion.vn\">legal@kmunion.vn<\/a> \u00b7 <a href=\"tel:+84932124427\">+84 932 124 427<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Prepare accounting alongside incorporation, capital contributions and contracts. KM UNION coordinates legal advice with accounting partners for new and FDI businesses.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[76,81],"tags":[],"_links":{"self":[{"href":"https:\/\/kmunion.vn\/en\/wp-json\/wp\/v2\/posts\/2691"}],"collection":[{"href":"https:\/\/kmunion.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kmunion.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kmunion.vn\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/kmunion.vn\/en\/wp-json\/wp\/v2\/comments?post=2691"}],"version-history":[{"count":1,"href":"https:\/\/kmunion.vn\/en\/wp-json\/wp\/v2\/posts\/2691\/revisions"}],"predecessor-version":[{"id":2694,"href":"https:\/\/kmunion.vn\/en\/wp-json\/wp\/v2\/posts\/2691\/revisions\/2694"}],"wp:attachment":[{"href":"https:\/\/kmunion.vn\/en\/wp-json\/wp\/v2\/media?parent=2691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmunion.vn\/en\/wp-json\/wp\/v2\/categories?post=2691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmunion.vn\/en\/wp-json\/wp\/v2\/tags?post=2691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}