VAT is one of the indirect taxes, which has the most advanced tax collection methods nowadays, is being applied by many countries in the world. In the future, VAT will become major tax and has a high proportion in the tax policy system (30 percent of total revenues) in Vietnam. To enterprises, tax is expenditure
therefore, understanding, applying the correct tax laws and complying the tax procedures will help the enterprises reflect this expense. The study is an investigation into a VAT tax accounting work carried in a number of medium and small scale enterprises with the purpose of evaluating the states of VAT accounting work in these enterprises. Since then some recommendations about the tax rate, VAT tax planning, finalization and declaration are included in this study.