LAW ON ACCOUNTING 2015

3 February, 2016
NATIONAL ASSEMBLY 

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SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom – Happiness 

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No. 88/2015/QH13 Hanoi, November 20, 2015

 

LAW ON ACCOUNTING

Pursuant to the Constitution of Socialist Republic of Vietnam;

The National Assembly promulgates the Law on Accounting.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Law provides for contents of accounting works, accounting apparatus, accountants, accounting services, accounting management by regulatory bodies, and accounting associations.

Article 2. Regulated entities

Article 3. Definitions

In this Law, the terms below are construed as follows:

  1. Financial statement means a system of financial information of an accounting unit demonstrated according to a form provided for by accounting standards and accounting regime.
  2. Accounting regime means a set of regulations and instructions on accounting applied to certain fields or works promulgated by accounting authorities or organizations authorized by accounting authority
  3. Accounting records are documents and storage devices that contain economic/financial transactions that occur and have been complete as the basis for making accounting books.
  4. Accounting units are the agencies, organizations and units specified in Clause 1 through 5 Article 2 of this Law that make financial statements.
  5. Original price means the initially recorded value of an asset or liability. Original price includes the cost of purchase, handling, transport, assembly, processing, and other direct costs until the asset is ready to be used.
  6. Reasonable value means the value that is appropriate for market price that can be generated when selling an asset or transferring a liability at that time.
  7. Form of accounting means the forms of accounting books, procedures and methods for making accounting books, and the relation among the accounting books.
  8. Accounting means collection, processing, inspecting, analysis, and provision of economic, financial information in the form of value, objects, and working hours.
  9. Financial accounting means collection, processing, inspecting, analysis, and provision of economic, financial information in the form of financial statements for entities that need information about the accounting unit.
  10. Administrative accounting means collection, processing, inspecting, analysis, and provision of economic, financial information to serve administrative requirements and the making of internal economic, financial decisions of the accounting unit.
  11. Accounting practitioner means a person granted the License to provide accounting services prescribed by this Law.
  12. Accounting inspection means examination, assessment of conformity with regulations of law on accounting, truthfulness and accuracy of accounting information and data.
  13. Provision of accounting services means provision of accounting services, chief accountant’s services, making of financial statements, accounting consultancy, and other accounting works defined by this Law for service users.
  14. Accounting period means a period of time from the time the accounting unit starts to make its accounting book to the time it closes the accounting book to make the financial statement.
  15. Economic/financial transactions are activities that increase or decrease assets and sources of assets of an accounting unit.
  16. Accounting method means the specific method and procedures for doing each accounting work.
  17. Electronic equipment means equipment operating based on electric, electronic, digital, magnetic technologies, wireless transmission, optical technologies, electromagnetic technology, or similar technologies.
  18. Accounting documents are accounting records, accounting books, financial statement, administrative accounting reports, audit reports, accounting inspection reports, and other documents relevant to accounting.

Article 4. Accounting objectives

Article 5. Accounting requirements

Article 6. Accounting principles

Article 7. Accounting standards and codes of ethics for accountants

Article 8. Accounting subjects

a) Money, supplies, and fixed assets;

b) Budgets, funds;

c) Internal and external payments of the accounting unit;

d) Revenues, expenditures, and settlement of difference between revenue and expenditure;

dd) Revenues, expenditures, and surplus of state budget;

e) Financial, credit investment by the State;

g) Debt and settlement of public debt;

h) Public assets;

i) Other property, assets, and liabilities related to the accounting unit.

a) Assets;

b) Liability and owner’s capital;

c) Revenues, operating cost, incomes, and other cots;

d) Taxes and amounts payable to state budget;

dd) Business outcome and distribution thereof;

e) Other property, assets, and liabilities related to the accounting unit.

a) The subjects specified in Clause 3 of this Article;

b) Financial and credit investment;

c) Internal and external payments of the accounting unit;

d) Commitments, guarantees, valuable papers.

Article 9. Financial accounting, administrative accounting, general accounting, detailed accounting

a) General accounting involves collection, processing, recording, and provision of general information about economic and financial activities of the accounting unit. General accounting uses currencies to reflect assets, sources of assets, status and outcomes of economic and financial activities of the accounting unit. General accounting is done based on information and data of detailed accounting;

b) Detailed accounting involves collection, processing, recording, and provision of detailed information in the form of currencies, objects, and working hours of each particular accounting subject of the accounting unit. Detailed accounting is meant to illustrate general accounting. Detailed accounting data must be consistent with general accounting data in an accounting period.

Article 10. Units for accounting

An accounting unit whose most revenues and expenditures are in a foreign currency may use such foreign currency as the accounting currency and has to take legal responsibility for such action and notify its supervisory tax authority. When making a financial statement which is used in Vietnam, the accounting unit must convert the foreign currency into VND at the actual exchange rate, unless otherwise prescribed by law.

Article 11. Text and numbers for accounting

Article 12. Accounting periods

a) An annual accounting period is 12 months from January 01 to the end of December 31. Any accounting unit, because of its difference in organizational structure or operation, that is allowed to begin the annual accounting period on the 1st of the first month of a quarter and end it on the last day of the last month of the next four quarter must notify the finance authority and tax authority.

b) A quarterly accounting period lasts for 03 months from the 1st of the first month of the quarter to the last day of the last month of the quarter;

c) A monthly accounting period lasts for 01 month from the 1st to the last day of the month.

a) The first accounting period of a new enterprise begins on the issuance date of the Certificate of Enterprise Registration and ends on the last day of the annual, quarterly, or monthly accounting period specified in Clause 1 of this Article;

b) The first accounting period of another accounting unit other than a new enterprise begins on the issuance date of the decision on establishment of the accounting unit and ends on the last day of the annual, quarterly, or monthly accounting period specified in Clause 1 of this Article.

Article 13. Prohibited acts

Article 14. Value of accounting documents and data

Article 15. Responsibility for management, use, provision of accounting information and documents

Chapter II

CONTENTS OF ACCOUNTING WORKS

Section 1. ACCOUNTING RECORDS

Article 16. Contents of accounting records

a) Name and number of the accounting record;

b) Date of the accounting record;

c) Name, address of the entity that makes the accounting record;

d) Name, address of the entity that receives the accounting record;

dd) Contents of the economic/financial transaction that occurs;

e) Quantity, unit price, amount of the economic/financial transaction in number; total amount of accounting records serving collection or payment of money in both number and words;

g) Signatures, full names of the persons who make, approve the accounting record, and relevant persons

Article 17. Electronic records

Article 18. Making and retention of accounting records

Article 19. Signing accounting records

Article 20. Invoices

Article 21. Management and use of accounting records

Section 2. ACCOUNTS AND ACCOUNTING BOOKS

Article 22. Accounts and account system

a) Accounting units responsible for revenues and expenditures of state budget;

b) Accounting units using state budget;

c) Accounting units that do not use state budget;

d) Accounting units that are enterprises;

dd) Other accounting units.

Article 23. Options to apply an account system

Article 24. Accounting books

a) Date of each entry;

b) Numbers and dates of accounting records that serve as the basis for making the entries;

c) Summary of economic/financial transactions that occurred;

d) Amount of money of economic/financial transactions recorded in the accounts;

dd) Opening balance, transactions that occur during the period, and closing balance.

Article 25. Accounting book system

Article 26. Opening, recording, closing, and retention of accounting books

Article 27. Correcting accounting books

a) Cross out the error, write the correct text or number above, and request the chief accountant to sign next to it;

b) Rewrite the incorrect number in red ink or in round brackets, then write the correct number and request the chief accountant to sign next to it;

c) Issue “chứng từ điều chỉnh” (“corrective note”) and write the difference.

Article 28. Evaluation and recording according to reasonable value

a) Financial instruments required by accounting standards to be recorded and re-evaluated according to their reasonable values

b) Accounts derived from foreign currencies at actual exchange rates;

c) Other assets and liabilities whose values regularly fluctuate and required by accounting standards to be re-evaluated according to their reasonable values.

Section 3. FINANCIAL STATEMENTS

Article 29. Financial statements of accounting units

a) Financial condition statement;

b) Business performance statement;

c) Cash flow statement;

d) Note to financial statements;

dd) Other statements defined by law.

a) Each accounting unit shall make the financial statement at the end of the annual accounting period, unless otherwise prescribed by law;

c) Financial statements shall be based on figures after accounting books are closed. The superior accounting unit shall make a general financial statement or consolidated financial statement based on financial statements of inferior accounting units;

c) Financial statements must be made correctly in terms of contents, method, and consistency accounting periods; any difference in presentation of financial statements of different accounting periods must be explained;

d) Financial statements shall bear the signatures of the makers, the chief accountant, and the legal representative of the accounting unit. The persons who sign a financial statement are responsible for its content.

Article 30. Financial statements of the State

a) Financial condition statement;

b) Statement of financial activity result;

c) Cash flow statement;

d) Note to financial statements of the State.

a) The Ministry of Finance shall make nationwide financial statements, submit them to the Government for reporting to the National Assembly; direct State Treasuries to take charge and cooperate with finance authorities in making financial statements of local governments and submitting them to the People’s Committees of provinces for reporting to the People’s Councils of provinces;

b) Other regulatory agencies, public service agencies, business organizations, and relevant units shall make their own financial statements and provide financial information serving the making of nationwide and local financial statements.

Article 31. Published contents of financial statement

b) Assets, liabilities and owner’s capital;

b) Business performance;

c) Development and use of funds;

d) Workers’ incomes;

dd) Other contents required by law.

Article 32. Manners and deadline for publishing financial statements

a) Publication;

b) Written notice;

c) Posting;

d) Publication on a website;

dd) Other manners prescribed by law.

Article 33. Audit of financial statements

Section 4. ACCOUNTING INSPECTION

Article 34. Accounting inspection

a) The Ministry of Finance;

b) Other Ministries, ministerial agencies, Governmental agencies, other central agencies shall decide accounting inspection of accounting units under their management;

c) The People’s Committees of provinces shall decide accounting inspection of accounting units in their provinces;

d) Superior units shall decide accounting inspection of affiliated units.

a) The authorities specified in Clause 2 of this Article;

b) State inspection agencies, finance inspection agency, State Audit Agency, tax authorities during inspection and audit of accounting units.

Article 35. Contents of accounting inspection

a) Inspection of performance of accounting works;

b) Inspection of the accounting apparatus and accountants;

c) Inspection of the organization structure and provision of accounting services;

d) Inspection of the adherence to other regulations of law on accounting.

Article 36. Duration for accounting inspection

The Duration of an accounting inspection is decided by the authority competent to carry out the accounting inspection but not exceeding 10 days, excluding days off and public holidays defined by the Labor Code. If the inspection content is complicated and thus requires more time to evaluate and draw a conclusion, the inspecting authority may extend the duration for up to 05 days, excluding days off and public holidays defined by the Labor Code.

Article 37. Rights and obligations of accounting inspectorates

Article 38. Rights and obligations of inspected accounting units

a) Provide the inspectorate with accounting documents related to the accounting inspection content and explanation at the request of the inspectorate;

b) Comply with the conclusion given by the inspectorate.

a) Refuse the inspection if it is suspected to be beyond the competence of the inspectorate as prescribed in Clause 2 and Clause 3 Article 34, or the inspection contents are not conformable with Article 35 of this Law;

b) File complaints to a competent authority if the conclusion given by the inspectorate is not concurred with.

Article 39. Internal control and audit

a) Its assets are protected from improper and inefficient use;

b) The transactions are approved intra vires and fully recorded as the basis for making and presenting truthful and reasonable financial statements.

a) Inspect the compatibility, effectiveness, and efficiency of the internal control system;

b) Inspect and certify the quality, reliability of economic and financial information of the financial statement and administrative accounting report before they are submitted;

c) Inspect the adherence to the rules for operation, management, observance of law, regulations on finance, accounting, policies, resolutions, and decisions of the heads of the accounting unit;

d) Discover weaknesses in the management system; propose solutions for improvement of the management system of the accounting unit.

Section 5. STOCKTAKING, PRESERVATION AND RETENTION OF ACCOUNTING DOCUMENTS

Article 40. Stocktaking

a) At the end of the annual accounting period;

b) Total division, partial division, consolidation, merger, dissolution, shutdown, bankruptcy, transfer, or lease of the accounting unit;

c) Conversion of type of business of the accounting unit;

d) Occurrence of conflagration, flood, and other unexpected damage;

dd) Re-evaluation of assets under a decision of a competent authority;

e) Other cases prescribed by law.

Article 41. Preservation and retention of accounting documents

a) 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;

b) 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;

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

Article 42. Responsibility of accounting units for loss or damage of accounting documents

Where accounting documents are lost or damaged, the accounting unit shall immediately:

Section 6. ACCOUNTING WORKS IN CASE OF TOTAL DIVISION, PARTIAL DIVISION, CONSOLIDATION, MERGER, CONVERSION, DISSOLUTION, SHUTDOWN, BANKRUPTCY OF ACCOUNTING UNITS

Article 43. Accounting works in case of total division of an accounting unit

a) Close accounting books, conduct stocktaking, determine unpaid debts, and make a financial statement;

b) Distribute assets and unpaid debts, make a transfer note, and make the accounting books according to such transfer note;

c) Transfer accounting documents about the assets and unpaid debts to the new accounting units

Article 44. Accounting works in case of partial division of an accounting unit

a) Conduct stocktaking, determine unpaid debts of the transferee unit;

b) Transfer assets and unpaid debts of the transferee unit, make a transfer note, and make accounting books according to such transfer note;

c) Transfer accounting documents about the assets and unpaid debts to the transferee unit; the transferor unit shall retain accounting documents that are not transferred in accordance with Article 41 of this Law.

Article 45. Accounting works in case of consolidation of accounting units

a) Close accounting books, conduct stocktaking, determine unpaid debts, and make a financial statement;

b) Transfer all assets and unpaid debts, make a transfer note, and make accounting books according to such transfer note;

c) Transfer all accounting documents to the consolidated unit.

a) Open and make its accounting books according to the transfer note and in conformity with this Law;

b) Consolidate financial statements of consolidating units into a financial statement of the consolidated unit;

c) Receive, retain accounting documents of consolidated units.

Article 46. Accounting works in case of acquisition of an accounting unit

a) Close accounting books, conduct stocktaking, determine unpaid debts, and make a financial statement;

b) Transfer all assets and unpaid debts, make a transfer note, and make accounting books according to such transfer note;

c) Transfer all accounting documents to the acquirer.

Article 47. Accounting works in case of conversion of an accounting unit

a) Close accounting books, conduct stocktaking, determine unpaid debts, and make a financial statement;

b) Transfer all assets and unpaid debts, make a transfer note, and make accounting books according to such transfer note;

c) Transfer all accounting documents to the converted accounting unit.

Article 48. Accounting works in case of dissolution, shutdown, or bankruptcy of an accounting unit

a) Close accounting books, conduct stocktaking, determine unpaid debts, and make a financial statement;

b) Open an accounting book to monitor economic/financial transaction related to the dissolution or shutdown;

c) Transfer all accounting documents of the dissolved or shut down accounting unit to the superior accounting unit or an entity in charge of document retention in accordance with Article 41 of this Law.

Chapter III

ORGANIZATION OF ACCOUNTING APPARATUS AND ACCOUNTANTS

Article 49. Organization of accounting apparatus

Article 50. Responsibilities of accounting unit’s legal representative

Article 51. Standards, rights and obligations of accountants

a) Comply with professional ethics, be truthful, integrated, and abide by law.

b) Have professional accounting knowledge and skills.

Article 52. People prohibited from practicing accounting

The following people are prohibited from practicing accounting:

Article 53. Chief accountant

Article 54. Standards and conditions chief accountants

a) Meet the standards specified in Clause 1 Article 51 of this Law;

b) Have at least an associate degree in accounting;

c) Have a certificate of training in chief accountant’s techniques;

d) The holder of a bachelor’s degree in accounting must have at least 02 years’ experience of accounting works; the holder of an associate degree in accounting must have at least 03 years’ experience of accounting works.

Article 55. Rights and obligations of chief accountants

a) Comply with regulations of law on accounting and finance of accounting units;

b) Organize the operation of the accounting apparatus in accordance with this Law;

c) Make financial statements in accordance with accounting regimes and accounting standards.

a) Offer opinions in writing about employment, reassignment, pay raise, commendation, and disciplinary actions for accountants, warehouse-keepers, and treasurers;

b) Request relevant departments of the accounting unit to provide adequate documents related to the chief accountant’s accounting works and financial supervision works in a timely manner;

c) Preserve his/her opinions in writing if they are at odds with that of the decision maker;

d) Submit written reports to the legal representative of the accounting unit on discovered violations against regulations of law on finance and accounting in the unit. If the decision has to be complied with, the report shall be sent to the person superior to the decision maker or a competent authority. In this case the chief accountant is not responsible for the implementation of such decision.

Article 56. Purchase of accounting services and chief accountant’s services

Chapter IV

PROVISION OF ACCOUNTING SERVICES

Article 57. Accountant certificate

a) Comply with professional ethics, be truthful, integrated, and abide by law.

b) Have a bachelor’s degree or higher in finance, accounting, audit, or another discipline specified by the Ministry of Finance;

c) Pass the examination for the accountant certificate.

Article 58. Registration of accounting practice

a) has full civil capacity; and

b) Has at least 36 months’ experience of finance, accounting, or audit works since graduation from university; and

c) Has participated in every mandatory refresher course.

a) Officials and public employees; professional servicemen and officers; national defense workers and public employees, police officers.

b) People banned from practicing accounting under an effective court’s judgment or decision; people undergoing criminal prosecution; people sentenced to imprisonment or were convicted of economic crimes or other crimes related to finance, accounting and have not had their criminal records expunged; people put on probation, and people forcibly sent to reform schools or rehabilitation centers.

c) People convicted of serious economic crimes and have not had their criminal records expunged.

d) Any person that incurred a penalty for an administrative violation against regulations of law on finance, accounting, audit within the previous 06 months, if the penalty is a warning, or 01 years, if the penalty is other than a warning.

dd) People suspended from accounting practice.

Article 59. Accounting firms

a) A multi-member limited liability company; or

b) A partnership; or

c) A private enterprise.

a) Contributing capital together with an existing accounting firm in Vietnam to establish an accounting firm;

b) Establishing branches of the foreign accounting firm;

c) Provide accounting services across the border as prescribed by the Government.

Article 60. Conditions for issuance of the Certificate of eligibility to provide accounting services

a) The company has a Certificate of Enterprise Registration, Investment Registration Certificate, or an equivalent document as prescribed by law;

b) At least two capital contributors (members) are accounting practitioners;

c) The legal representative, Director or General Director of the company is an accounting practitioner;

d) The accounting practitioners’ holdings in the enterprise, the holdings of members being organizations are conformable with regulations of the Government.

a) The partnership has a Certificate of Enterprise Registration, Investment Registration Certificate, or an equivalent document as prescribed by law;

b) At least two general partners are accounting practitioners;

c) The legal representative, Director or General Director of the partnership is an accounting practitioner.

a) The enterprise has a Certificate of Enterprise Registration, Investment Registration Certificate, or an equivalent document as prescribed by law;

b) There are at least two accounting practitioners in the enterprise;

c) The owner of the private company, who holds the position of Director, is an accounting practitioner.

a) The foreign accounting firm is permitted to provide accounting services according to regulations of law of its home country;

b) There are at least two accounting practitioners, including the Director or General Director of the branch;

c) The Director or General Director of the branch does not concurrently hold the position of manager or executive officer of another enterprise in Vietnam;

b) The foreign accounting firm has submitted a document to the Ministry of Finance that it is responsible for every obligations and commitments of the branch in Vietnam.

Article 61. Application for Certificate of eligibility to provide accounting services

Article 62. Deadline for issuance of Certificate of eligibility to provide accounting services

Article 63. Reissuance of Certificate of eligibility to provide accounting services

a) There is a change in the name, legal representative, Director, General Director, and address of the firm’s headquarters or branch of the foreign accounting firm;

b) The Certificate of eligibility to provide accounting services is lost or damaged.

a) An application form for reissuance of the Certificate of eligibility to provide accounting services;

b) The original Certificate of eligibility to provide accounting services, except for the case in Point b Clause 1 of this Article;

c) Other documents related to reissuance of the Certificate of eligibility to provide accounting services (if any).

Article 64. Fees for issuance and reissuance of the Certificate of eligibility to provide accounting services

An accounting firm that is issued or reissued with the Certificate of eligibility to provide accounting services shall pay fees as prescribed by law.

Article 65. Accounting households

a) The household has a certificate of business household registration;

b) The individual or representative of the group of individuals who establish the business household is an accounting practitioner.

Article 66. Changes to be notified to the Ministry of Finance

a) Changes to the list of accounting practitioners in the firm;

b) One, some, or all of the conditions for provision of accounting services specified in Article 60 of this Law are not satisfied;

c) Changes to the firm’s name or headquarters’ address;

d) Changes to the Director, General Director, legal representative, or holdings of members/partners;

dd) Suspension of provision of accounting services;

e) Establishment, shutdown, or changes to the names of addresses of the accounting firm’s branches;

g) Total division, partial division, acquisition, consolidation, conversion, or dissolution of the accounting firm.

b) Changes to the household’s name;

c) Suspension or termination of accounting service provision.

Article 67. Responsibility of accounting practitioners, accounting firms, and accounting households

Article 68. Cases in which provision of accounting services are prohibited

The accounting firm or accounting household must not provide accounting services for another accounting unit when the manager or executive officer of the accounting firm or representative of the accounting household or the person who directly provides accounting services:

Article 69. Suspension of provision of services and revocation of Certificate of eligibility to provide accounting services, Certificate of Accounting Service Registration

a) One, some, or all of the conditions specified in Article 60 of this Law are not satisfied for 03 consecutive months;

b) There are professional errors or violations against accounting standards or code of ethics for accountants that cause serious consequences or are likely to cause serious consequences.

b) Accounting services are not provided for 12 consecutive months;

c) The errors or violations mentioned in Clause 1 of this Article are not eliminated within 60 days from the suspension date;

d) The firm is dissolved, goes bankrupt, or suspends the accounting service provision itself;

dd) The Certificate of Enterprise Registration, Investment Registration Certificate, or an equivalent document is revoked;

e) The firm falsifies accounting documents, financial statements and provides false information and reports, or colludes with another entity in doing so;

g) The Certificate of eligibility to provide accounting services is forged or falsified.

a) Accounting services are not provided for 12 consecutive months;

b) The errors or violations mentioned in Clause 4 of this Article are not eliminated within 60 days from the suspension date;

c) Accounting service provision is terminated;

d) The household falsifies accounting documents, financial statements and provide false information and reports, or colludes with another entity in doing so;

dd) The household has its certificate of business household registration revoked;

e) All accounting practitioners in the same business household have their Certificates of Accounting Service Registration revoked.

a) There are professional errors or violations against accounting standards or code of ethics for accountants that cause serious consequences or are likely to cause serious consequences.

b) The conditions for practicing are no longer satisfied;

c) Regulations of competent authorities on accounting inspection are not complied with;

d) The obligations specified in Article 67 of this Law are not fulfilled.

a) Fraudulent documents are used to apply for the Certificate of Accounting Service Registration;

b) The accountant certificate is revoked;

c) The practitioner is convicted under an effective court’s judgment.

Article 70. Accounting associations

Chapter V

STATE MANAGEMENT OF ACCOUNTING

Article 71. State management of accounting

a) Develop and submit strategies and policies on accounting development to the Government;

b) Develop and promulgate legislative documents on accounting, or submit them to the Government for promulgation;

c) Issue, reissue, revoke Certificates of Accounting Service Registration and Certificates of eligibility to provide accounting services; suspend accounting practice and provision of accounting services.

d) Decide the examination, issuance, revocation, and management of accountant certificates;

dd) Carry out accounting inspections; inspect accounting services; supervise the observance of accounting standards and accounting regimes;

e) Regulate update of accounting practitioners’ knowledge;

g) Organize and manage scientific research into accounting and application of information technology to accounting works;

h) Carry out inspection, settle complaints and denunciations, and take actions against violations against regulations of law on accounting;

i) Seek international cooperation in accounting.

Chapter VI

IMPLEMENTATION

Article 72. Effect

Article 73. Transition

Article 74. Elaboration

This Law is ratified by the 13th National Assembly of Socialist Republic of Vietnam during the 10th session on November 20, 2015.

 

  PRESIDENT OF THE NATIONAL ASSEMBLY Nguyen Sinh Hung

 

 

 

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