A power of attorney Accommodations Adequate document Adjustment Agreement Allowances Authorize A damage assessment A debt offsetting Accelerated depreciation Actual historical cost Adequate document Advance payment Agent commission Aggregate Agreement Aid beneficiaries Amortize Ancillary services Ancillary systems Annual rental Architectural objects Asset lease contract A manifest of remaining invoices Adjustment Agent commission An adjusted invoice Ancillary services Asset lease contract Assign Associations Auction-winning price Author rights

Base salary Business individual Bad receivables Bank guarantee Boards of Directors Bond Branch Brand use right Brokerage Business advantages Business co-operation contracts Business individual Business lines Business registration agencies Business suspension Bulk sale Bank guarantee Bear sale Bond Branch Brand use right Breeding Brokerage Business advantages Business co-operation contracts Business registration agencies Business suspension

Circular on Personal income tax Capital transfer Capital transfer tax Certificate of residence Certificates of birth Certification Citizen Collective labor agreement Compulsory social insurance Converted income Co-ownership Charity Circular on CIT Called-up capital Cancellation Capital contribution Capital contribution schedule Capital investment Capital redemption Capital transfer Capital transfer tax CIT obligations CIT rates Collateral Come down in price Commercial promotion activity Corporate income tax (CIT) Compensation Consignment contracts Consolidated Control board Cooperative banks Cooperative law Co-ownership Copyright Cyclic pre-deducted expenses Cyclic repair Chairman Corporate income tax finalization Cost of goods sold Chartered capital Circular on VAT Cargos Cash-on-delivery Circular on Foreign contractor tax ( FCT) Contractor license Contractor tax return Cooperation contracts Current regime Customs officials Copyright fee management services for the trademark use Construction, installation is including materials or machinery and equipment; transportation services, production Construction, installation does not include bidding for materials or machinery and equipment Capital transfer Capital transfer tax Car/ motor insurance Card issuance fee Certified emission reductions Claiming fee Co-author Collateral Commercial law Commercial promotion activity Commission based agent Construction Construction consultancy Construction contract Consular legalization Contract breach Contract liquidation Contractor license Control board Co-ownership Copyright Customs clearance Customs declaration Customs declaration form Commercial law

Decree on Personal income tax Deductible duplicated tax Dependant Documentary evidence Donation Dossier Double taxation avoidance agreement Dividends Distribution Decree on CIT Declaration of turnover Deferral Deferral tax assets Deferral tax Liabilities Deferred payment Definite-term Department of Taxation Dissolution procedure Distribution Dividend tax Dividends Deductioble expenses Decree on VAT Day of sale Declaration of turnover Declare Deducted Deferred payment Delinquent taxpayer Direct method Direct tax Direct tax payment Deduction method Delivery point Derivative financial products Delivery Schedule Disadvantaged area Dissolution procedure Distribution Dividend tax Dividends Domestic preference Double taxation avoidance agreement ( DTA)

Employer Employee Enterprise registration certificate (ERC) Exclusive of payable CIT Exchange rate differences Exchange rates Extra fees Extraordinary expenses Extraprovincial Enterprise income tax payable Earns income in Vietnam Entrusted export/import Environmental protection tax Excise tax Exclusive distributor Export duty Export/import license Export-import procedures Export-import process Exports for returning the goods

Family circumstance deduction Foreigner FIFO principle Financial leasing Financial mechanism Financial policy Franchise Fund certificates Form Foreign contractor tax (FCT) Foreign individuals and organizations Foreign sub-contractors

Gross income Going bankrupt General services, equipment rental

Health insurance Household Household registration book

Income from royalties/franchising/copy rights ID card Immigration Implemented wage fund In cash In kind Income from inheritances/gifts/winning prizes Investment Impose a tax Incomes from business Incoterms Incur Independent transaction Initial loan Initial registered investment capital Instalment interest Instalment sales Internal- accounting Investment Registration certificate Investment fund management Investment law Investment portfolio management Investment-licensing agency Issuance of fund certificates Issuance of stock Invoice publication Input VAT Imported goods Incomes from business Incoterms Interest rate Initial loan Initial registered investment capital Insurance Insurance business Internal accounting International Commerce Terms International organizations Investment certificate Investment fund management Investment portfolio management Investment-licensing agency Issuance of fund certificates Issuance of stock

Job-loss allowance Joint-stock company Jurisdiction

Law on personal income tax (PIT) Labor code Labor contract Life insurance Lump-sum benefits Law on Corporate income tax (CIT) Law on Enterprise Legal representatives Lessee, tenant License Limited liability company Liquidate Listed securities Loan contract Loss-carry forward duration Losses carried forward Law on VAT List attach bill/ invoice Law on Enterprise Law on insurance business Law on Investment Labor code Law on Credit Institutions Law on Corporate income tax Law on High Technologies Law on Intellectual property Law on Publication Law on Securities Law on Social insurance Law on Tax administration Law on Technology transfers Legal representative License tax Life insurance Local administration Logistics service

Maternity leave Membership fee Mid-shift meals Mission trip assignment papers Management board Market price Marketing Merging enterprises Mortgage Minutes of counting inventory Method of fixing ratio Mixed method Manufacturer Maritime Code Membership fee Merging enterprises Method of comparison of calculation market price Method of comparison of price in independent transaction Method of profit comparison Method of profit division Micro-finance institutions Ministry of Finance Ministry of Labor, Invalids and Social Affairs Ministry of Public Security Multi-level marketing company Multi-level sales agent

Non-life insurance Non-residents Net income Nature of transaction Negotiation Nomadic business Non- cash payment Non-agricultural land Non-business unit Non-deductible expense Norms Non-Deductioble expenses National defense Natural resource tax Nature of transaction Non- cash payment Non-life insurance Non-residents

Official Letter on Personal income tax Occupational accident and disease insurance Overtime allowance Official Letter on CIT Omitted income Operation office certificate Ownership Official Letter on VAT Output VAT Official Letter on FCT

Personal income tax Passport Penalty Pension Permanent residence Permanent residence card Personal property Post-maternity recovery Preliminary deductions Profit sharing Partnerships Pledge Preprocessed products Pre-tax taxable incomes Pricing policy Private enterprise Professional risk provisions Profitability ratio Property Provision Provision for devaluation of inventory Purchase price Pricing policy Purchase price Product trading with services, exporting on the spot Payment Schedule Payment Terms People’s committee Pledge Private sale Processing Producer Profitability ratio Public sector Public service agency

Recipient Regular residence Regime Remuneration Representatives Resettlement Resident Reward regulation Related-party Reasonable deductible expenses Raw material Reasonable expenses Recovered bad debts Reinsurance commission Reinvest profit Related-party transaction Representative agencies Representative office Residual book value Recipient Restaurant management services Residents Real estate Reassuance Re-exporting Reinsurance commission Reinvest profit Related party Related-party transactions Representative agency Representative office Representative Right to use land

Social insurance Severance allowance Social insurance agencies Sale of scraps Science and technology fund Secured transaction Semi-finished product Service provision Service provision invoice Settlement Shopkeeper software Significant transaction Stationery Stock movement statement Sub-branch Sublease Submit Supervisory tax authority Surcharge Sustaining Securities transfer, reinsurance Sale of scraps Securities dealing Securities depository Securities invesment entrustment Securities issuance underwriting Securities law Share-auctioning organization Sharing charges Social Policy Bank Social security nature Socio-economic conditions Socio-political organization Sole Agent Sovereignty Standard market price margin State Bank of Vietnam State budget State Securities Commission