Question: Kindly advice how long the Vietnamese company need to retain accounting records according to the law.

Answer: According to Item 5, Article 41, Vietnam Law on accounting, duration for retaining accounting records as follows:

– For accounting documents serving management and operation of the accounting unit, including those not directly used for making accounting books and financial statements: at least 05 years;

– For accounting documents directly used for making accounting books, financial statements, accounting books, and annual financial statements: at least 10 years, unless otherwise prescribed by law;

– For historical accounting documents or those of economic, national security, or national defense importance: permanently.

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