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Service
Level 1
   Business Services 01

Level 2
   Professional services 01A

Level 3
  862,863 Accounting, auditing, book-keeping and taxation services 01Ab

Measures Applicable at this Level
Showing 21 - 40 of 96 items
NameTypeAgencyLawValidity
    
Audit firm to be free of embezzlement or other intentional infringements on finance or accounting to obtain audit practising licenseLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Audit firm to be independentAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Audit firm to collaborate with relevant partiesAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Audit firm to ensure accuracy of operationsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Audit firm to have at least two certified public accountants and, in case of sole proprietorship enterprise, have technical staffs that have acquired at least a high level education degree to obtain audit practising licenseLicensing (based on qualifications / education)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Audit firm to have professional indemity insuranceAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Audit firm to report on audit servicesAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Audit firms to request relevant informationAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to avoid any action that impedes the work of the auditorsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to cooperate with audit teamAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to correct financial errorsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to pay audit feesFeeMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to provide accurate informationAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to strictly implement the audit engagementAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to submit auditors reportAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Break down of Audit Firm FeesFeeMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified Public accountants to act within their competenceAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified public accountants to ensure accuracy and compliance with financial reporting standardsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified Public Accountants to maintain the reputation of the professionAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified Public Accountants to practce their profession in keeping with the Code of Ethics for professional accountantsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Level 0, Level 1 and Level 2 Measures Also Applicable
Showing 21 - 40 of 370 items
NameTypeAgencyLawValidity
    
Requirement for establishment of recruitment service enterprises to be based on meeting technical requirementsLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
Requirement for fee in the form of warranty to be deposited to conduct concession investmentFeeMinistry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
Requirement for foreign investor in joint venture to contribute minimum capitalMinimum capital requirementsMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for foreign investors to have minimum capitalMinimum capital requirementsMinistry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
Requirement for foreign investors to have minimum capital to purchase land use rightsMinimum capital requirementsMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for foreign investors to purchase land use rightsLand Ownership Ministry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
Requirement for foreign labor to be subjected to conditionsNationality (for services supplier)Ministry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
Requirement for foreign labour to be registered and receive work permitAdministrative RequirementsMinistry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
Requirement for foreigners to receive approval to lease land or receive land subject to concession from the State.Authorization / permit requirements Land inspection AuthorityLaw on Land No. 04/NA, dated 21 October 200331-12-9999
Requirement for importation of foreign labor to be subject to conditionsNationality (for services supplier)Ministry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
Requirement for individuals and organizations to refrain from harmful conductProhibitionMinistry of Industry and CommerceConsumer Protection Law No. 02/NA, dated 30 June 201031-12-9999
Requirement for information to be provided on the sharing of the resutls of scientific and technological activitiesKnowledge TransferMinistry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement for information to be provided when operating scientific and technological activitiesAdministrative RequirementsMinistry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement for investment in (specific) economic zone to be subject to maximum duration of 99 yearsNumerical restrictions (duration license)Ministry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for investment in science & technology to be made in a form allowed by lawForm of establishmentMinistry of Science and TechnologyLaw on Science and Technology No. 30/NA, dated 19 July 201331-12-9999
Requirement for investments to be within zoned areasZoning restrictionsMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for investments to take 3 formsForm of establishmentMinistry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for investor to be a legal entity to conduct investmentForm of establishmentMinistry of Planning and InvestmentDecree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 201131-12-9999
Requirement for investors other than zone developers to be licensedLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Requirement for lease or concession of state land to be according to zoned areasZoning restrictionsLand inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
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