Senior General Accounts Assistant

- Direct report: Senior General Accountant
- Subordinate: No
I. JOB PURPOSE
- Be part of the general accounting function to ensure that the accounting books are free from errors before month-end/year-end closing;
- Control fixed assets listing to ensure that all transactions are in line with local GAAP and Group manual;
- Support Senior General Accountant in taxation activities including review of supporting documents, tax calculation, and preparation of monthly tax declaration report;
II. MAJOR ACCOUNTABILITIES
1. Accounting:
- Ensure all accounting transactions are recorded properly according to Vietnamese law and to company requirements;
- Complete assigned activities for month-close process on time: accruals for goods in transit (GIT) and FCT, depreciation run, and prepaid expense allocation;
- Control fixed assets additions to ensure that addition entries are in line with the fixed assets policy of the Company including:
(1) checking if the fixed assets recorded met all recognition criteria of fixed assets (as per VAS, Group manual, and the Company policy);
(2) checking if the classification and useful life of fixed assets are determined correctly and consistent with existing fixed assets;
(3) communicate with PIC to apply the fixed asset tag for the additional items and collect photos as evidence of their existence.
- Manage construction in progress (CIP) balance and capitalize to fixed assets on time;
- Align with (Senior) General Accountant and HOD to conduct the physical count for fixed assets on a periodical basis;
- Liaise with the Compliance team, Procurement team, and other departments to prepare the fixed assets disposal documents meeting the requirements of Customs and Tax regulations.
- Support (Senior) General Accountant to prepare data for statutory audit;
2. Taxation:
- Review the payment documents to identify the risk of illegitimate expenses due to improper documents; and analyze the current regulations as well as align with the Senior General Accountant and Finance Manager to advise other team members for the corrections;
- Support Senior General Accountant to prepare data for Tax audit;
- Support Senior General Accountant and Finance manager in developing and maintaining internal policies and procedures on fixed assets and Tax for the company;
- Support (Senior) General Accountant and Finance Manager to prepare the official letter to Tax departments when having issues to be clarified;
- Review payment documents to identify transactions subject to FCT to calculate the FCT and prepare the draft FCT declaration form for the Senior General Accountant to Review before submission on a monthly basis;
- Issue E-invoice (from FPT E-invoice system) for sales transactions incurred on time and reconcile the data of E-invoice with the sales transactions in the ERP system to ensure there are no differences;
3. Others:
- Communicate with relevant PIC and collect the relevant information for Hi-tech reporting purposes;
- Coordinate with External auditor for R&D expense audit which is a part of the Annual Hi-tech report;
- Other tasks to be assigned