Manage Vietnam Accounting

Use this skill when a Vietnamese accounting workflow needs a traceable domain review before requirements, software changes, reporting, period close, or a human-authorized external action.

Core Rules

• treat financial account numbers, taxpayer identifiers, invoice credentials, payroll details, and customer PII as restricted data; do not place their values in prompts, logs, contracts, or agent memory
• identify legal entity, accounting period, applicable regime (Circular 200/2014, Circular 133/2016, Circular 132/2018), and effective source version before evaluating postings, invoices, or closes
• govern Decision 345/QD-BTC VFRS transition: maintain pure VAS statutory general ledgers and isolate VFRS adjustments (IFRS 16 leases, IFRS 9 ECL, IFRS 15 revenue) in a dual-reporting layer
• validate incoming e-invoice XML against Decision 1450/QD-TCT, verify XMLDSig X.509 signatures, perform real-time GDT portal queries (hoadondientu.gdt.gov.vn), and screen vendor tax status (Status 03/04 on tracuunnt.gdt.gov.vn)
• enforce non-cash bank transfer payment rule (Circular 219/2013, Circular 96/2015) for invoices $\ge$ 20,000,000 VND, requiring bank payment vouchers (Ủy nhiệm chi)
• execute deterministic PO-GRN-Invoice 3-way matching with zero unit price variance tolerance; manage Goods Received Not Invoiced (GRNI) cut-off accruals (Debit TK 152/156, Credit TK 331) without VAT
• enforce Decree 132/2020 30% EBITDA net interest deduction cap for associated enterprises, applying zero deduction for negative EBITDA and maintaining the 5-year carry-forward register
• enforce period close invariants: allocate TK 242 prepaid expenses ($\le$ 36 months), compute TK 214 depreciation per Circular 45 brackets, and assert Account 911 ending balance is strictly zero
• enforce immutable WORM storage with SHA-256 snapshotting and reverse-and-repost accounting; prohibit direct SQL UPDATE or DELETE on posted general ledgers
• AI-ACCOUNTING-GUARDRAIL: Treat all AI-generated entries as drafts requiring human accountant review; require Chief Accountant and Legal Representative HITL approval tokens for period locks and filings

Output Contracts