When a business receives a tax inspection decision, many people are often confused and worried about where to start. In fact, preparing documents in a complete, accurate and logical manner will help businesses be proactive, reduce the risk of penalties and turn tax inspection into a normal process.
This article will guide in detail 10 sets of documents that need to be prepared when receiving a tax inspection decision, from legal, tax, financial documents to personnel and fixed asset documents. If the enterprise fully implements, the tax team's work will become easy and safe up to 90%.
Summary of 10 sets of documents to prepare when receiving a tax inspection decision
Before going into the details of each set of documents, businesses should have an overview of the 10 important sets of documents that need to be prepared when receiving a tax inspection decision. The summary table below helps to quickly grasp the main content of each set of documents, as well as important points that need to be checked to ensure that the documents are complete, legal and logical. This not only helps save time when the inspection team comes to work but also reduces the risk of being punished due to omissions or errors in the documents.
The summary table will give you an overview of legal, tax, financial, human resources, fixed assets and non-cash payment records, making it easy to prepare each set of documents in detail according to regulations.
| STT | Document set | Main content | Points to check |
| 1 | Business legal documents | Business license, company charter, financial/salary regulations, shareholder list, bank account registration, depreciation method | Complete original records, logical arrangement, information matches reality |
| 2 | File VAT, Corporate Income Tax, Financial Statements | VAT declaration, purchase and sale statement, documents for payment to the State budget, electronic invoices, financial statements, corporate income tax settlement | Revenue – invoice matching 100%, input check, corporate income tax adjustment note |
| 3 | Salary profile – Personal income tax | Personal income tax deduction declaration, personal income tax finalization, Commitment 08, labor contract, payroll, salary slip, bonus/salary decision | Full employment contract, clearly stated allowances, cash payment with receipt, tax deduction check |
| 4 | Loan and interest records | Loan agreement, debt acknowledgment agreement, repayment schedule, interest invoice, loan-related purchase contract | Short-term loan → supplement, thin capital, capitalized/prepaid interest |
| 5 | Accounts receivable and payable | Input-output contracts, appendices, debt reconciliation minutes | Match ledger account 131 - 331, customer advances with payment terms |
| 6 | Cash – Bank deposits | Cash book, deposit detail book, receipt - payment voucher - UNC - bank statement | Cash book is not negative, bank balance matches 100%, payment >5 million must be transferred |
| 7 | Inventory | NXT table, import-export voucher, detailed book, acceptance and delivery records | NXT matches CĐPS, complete documents from purchase request → delivery |
| 8 | Fixed assets | Depreciation table, acceptance and handover records, fixed asset invoices, liquidation records | PS TK 214 matches depreciation table, complete legal documents, liquidation meeting/decision/evaluation |
| 9 | Tools and equipment (CCDC) | CCDC invoice, cost allocation table | Debit account 242 matches increase in fixed assets, allocation table matches by period |
| 10 | Cashless payment | Invoice >5 million with UNC/transfer or employee authorization | Cash payment type >5 million, invoice + UNC explanation |
Set 01: Business legal documents
Legal documents are the first basis that the tax authority will check. Preparing this complete set of documents helps prove that the business operates legally and transparently.
Required documents:
- Certificate of business registration and all changes.
- Company charter, financial regulations, salary and bonus regulations.
- Bank account information declared to the tax authorities.
- List of shareholders / capital contributors.
- Register accounting regime, book form.
- Register depreciation method with tax authority at enterprise.
How to check:
- Arrange files in chronological order for easy reference.
- Keep the original, a copy and a soft copy for easy comparison.
- Ensure that information matches between business license and internal records.
Set 02: VAT, CIT and financial reports
This is the most important set of documents because the tax authority mainly focuses on tax audits and financial reports.
Documents to prepare:
- VAT declaration (monthly/quarterly) and purchase and sales statement.
- Documents for payment to the State budget: VAT, business license, corporate income tax, personal income tax...
- Electronic invoices are obtained from the Invoice Portal or business system.
- Financial reports and corporate income tax settlement of the years.
- Cost sheet, standard sheet (if the business has production/construction).
How to check yourself:
- Compare revenue on electronic invoice with revenue on declaration → match 100%.
- Check input invoices: ensure they are complete, valid, and not in “suspended” status.
- Check the balance of account 133 to match the VAT amount transferred to the next period.
- Corporate Income Tax Finalization If there is any increase/decrease in costs → make a note of the explanation to be ready to respond to the inspection team.
Set 03: Salary and Personal Income Tax Records (Updated Commitment 08)
This is a set of documents that helps prove that the business has properly performed its tax deduction and payment obligations. personal income tax for employees.
Required documents:
- Personal income tax deduction declaration.
- Personal income tax settlement for each year.
- Commitment 08, labor contract and appendix.
- Payroll, payroll, payslip.
- Decision on salary increase and bonus.
- Personal income tax deduction certificate (if any).
How to check:
- Personnel do not have a labor contract → must sign an additional contract immediately.
- Allowances must be stated in the labor contract or company regulations.
- Cash salary payments require a receipt.
- Check high income earners to ensure no personal income tax deductions are missed.
Set 04: Loan and interest records
For businesses with loans, loan and interest records are points that tax authorities easily pay attention to, especially with investment projects.
Documents to prepare:
- Loan agreement, debt acknowledgment agreement, repayment schedule.
- Electronic interest invoice (if the bank issues it periodically).
- Purchase contract / invoice if borrowing to pay supplier.
How to check:
- Loan contract shortage → supplement immediately.
- Check to see if the loan is considered “thin capital”.
- Is the interest capitalized or fully accrued?.
- Contract of final interest payment → ensure that expenses are deducted in advance according to regulations.
Set 05: Accounts receivable and payable
This is an important set of documents to prove that the business manages its debt transparently and legally.
Required documents:
- Input-output contract.
- Contract appendix.
- Debt reconciliation record.
How to check:
- The contract must survive with large debts.
- Advance payment terms must be included in the contract.
- Reconciliation of accounts receivable must match with ledger account 131 - 331.
Set 06: Cash and bank deposits
This is a basic set of documents but is very prone to errors if not checked carefully.
Documents to prepare:
- Cash book.
- Bank deposit detail book.
- Receipt – payment voucher – UNC – bank statement.
How to check:
- The cash book cannot be negative.
- Bank balance matches statement 100%.
- Payment of bills over 5,000,000 VND must be made by bank transfer, avoid cash payment.
Set 07: Inventory records
Inventory needs to be managed in detail to demonstrate actual inventory value.
Documents to prepare:
- NXT (Import – Export – Inventory) table.
- Import and export vouchers.
- Material/goods detail book.
- Acceptance records, delivery records.
How to check:
- NXT must match CĐPS.
- Ensure complete set of documents from purchase request → order → invoice → receipt → delivery note.
Set 08: Fixed asset records
Fixed assets are a set of documents that are prone to errors in depreciation and legality.
Documents to prepare:
- Depreciation table.
- Acceptance and handover records.
- Electronic invoice for purchase of fixed assets.
- Liquidation records (if any).
How to check:
- PS has account 214 matching the depreciation table.
- Fixed assets increase → ensure full legal documents and certificates.
- Liquidation → must have full meetings, decisions, assessments, and liquidation minutes.
Set 09: Tool and equipment records (CCDC)
CCDC needs to fully demonstrate value and allocate costs.
Documents to prepare:
- CCDC invoice.
- CCDC cost allocation table.
How to check:
- Debit account 242 must match increase in fixed assets.
- Account 242 matches the periodic allocation table.
Set 10: Cashless Payment Profile
According to current regulations, invoices >5,000,000 VND must be paid non-cash if you want to calculate reasonable costs.
Documents to prepare:
Invoice >5 million VND with UNC/transfer or authorize staff to pay.
How to check:
Review account 111 to eliminate cash payment expenses >5 million if not paid through the bank.
Conclude
Preparing 10 complete sets of tax inspection documents helps businesses be proactive, transparent and reduce the risk of being fined. Preparing correct, complete and logical documents will turn tax inspection from a worry into a normal process, helping businesses feel confident when the tax team comes to work.
The documents that need to be prepared when receiving a tax inspection decision are not only a legal obligation but also a tool for businesses to manage internally, be financially transparent and optimize the administrative process. By carefully reviewing each set of documents, businesses can almost achieve "90% safety", ensuring that the documents are legal, accurate and logical.
To make the preparation easy and accurate, businesses can join MAN – Master Accountant Network, which provides detailed instructions, standard application forms and auditing services, full package tax accounting services and in-depth consulting, helping to review all 10 important documents, from legal, tax, human resources to fixed assets and payments.
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
