Tax filing services Initially, it was a mandatory procedure that all businesses had to complete within 10 working days of receiving their tax identification number, as stipulated in the regulations. Decree 126/2020/ND-CP. This is not simply a matter of submitting documents to the tax authorities, but rather establishing an entire financial "operating system"—from accounting methods and filing cycles to electronic invoices. A wrong start at this stage can cost businesses tens of millions of dong and months to deal with the consequences.
MAN's initial tax filing service was created to address this very problem. A real-world example is a limited liability company in Binh Duong, established in 2024, which, due to self-processing and choosing the wrong accounting system, had to spend over 15 million VND to correct discrepancies with the tax authorities. In the context of 2026, when the General Department of Taxation applies AI to real-time data reconciliation, an inconsistent record from the outset will be a "risk factor" for businesses for many years to come.
Summary of the focus of initial tax filing services
Initial tax filing services are specialized solutions that help newly established businesses register for taxes for the first time with the relevant tax authority. This service is used to set up legal documentation, register digital signatures, electronic invoices, and accounting methods to be applied throughout the business operation.
This applies to newly licensed limited liability companies, joint-stock companies, branches, or household businesses. The deadline for submission is within 10 working days of receiving the tax identification number to avoid late payment penalties.
What is initial tax filing and why is it a turning point for businesses?
Initial tax filing (also known as first-time tax registration) is a mandatory step that all economic entities must take immediately after being issued a tax identification number. This process initiates the filing of records, establishing tax indicators, methods, and regulations to ensure the business operates in accordance with the law.
The core content of this procedure includes disclosing information about the legal representative, chief accountant, and accounting methods.Circular 200 good 133), asset depreciation methods, and the use of electronic invoices. In other words, this is the financial "birth" of the business before the regulatory authorities.
Based on my observations at MAN over three decades, many business owners underestimate this step. They don't realize that choices made during initial tax filing directly impact how they file and pay taxes monthly, quarterly, and throughout the tax settlement process. Professional initial tax filing services will help you establish a proper accounting "operating system," avoiding unnecessary paperwork and legal risks later on.
Which entities are required to register their initial tax records?
According to the current Tax Administration Law, all organizations and individuals with new tax identification numbers must complete this procedure. Specifically at MAN, we regularly assist the following groups:
- Newly established businesses: Types of companies such as Limited Liability Companies, Joint Stock Companies, Private Enterprises, etc., after obtaining a Business Registration Certificate.
- New subsidiary unit: Branches, representative offices, or business locations have their own tax identification numbers and incur tax obligations independent of the head office.
- Household businesses and individual business owners: Individuals who register a new business are obligated to pay business license tax., VAT or personal income tax.
- Foreign organizations: Foreign contractors or representative offices of foreign organizations conducting taxable business activities in Vietnam.
What are the risks and potential penalties for late filing of tax returns?
Vietnamese law imposes very strict deadlines. Delays not only cause financial losses but also result in businesses being blacklisted by the tax authorities.
| Late submission period | Penalties for organizations | Note |
| From 1 to 5 days | Warning | If there are mitigating circumstances |
| From 1 to 30 days | 2,000,000 – 5,000,000 VND | Most common violations |
| From 31 to 60 days | 5,000,000 – 8,000,000 VND | Average slow |
| From 61 to 90 days | 8,000,000 – 15,000,000 VND | Slow, high risk. |
| Over 90 days | 15,000,000 – 25,000,000 VND | There is tax payable. |
In addition to the fine, the business will be unable to issue electronic invoices, leading to a complete halt in business operations.
Documents that businesses need to prepare and provide for initial tax filing services.
For MAN to deploy its services, your company needs to prepare the following:
- Scanned/photocopied copy of the Business License.
- Citizen Identification Card/Passport of the legal representative (Notarized photocopy).
- Chief Accountant's Citizen Identification Card/Passport & Relevant Qualifications (if any).
- Location profile: Photocopies of the land title certificate (Red Book) of the office building, the landlord's ID card, and the lease agreement for the house/office.
- Required tasks: The company nameplate must be displayed at the registered office before tax officials come to inspect.
Standardized initial tax filing service process at MAN
The processes at MAN are designed based on a deep understanding of the practical operations at tax offices.
Step 1: Set up and maintain internal accounting records.
Businesses need to prepare the following important documents:
- The decision to appoint the Director and the person in charge of accounting (who must meet the professional requirements as stipulated by the Accounting Law).
- Registration form for accounting record keeping method and applicable accounting system.
- Registration form for fixed asset depreciation methods. MAN will advise you on choosing the most suitable method for your business scale.
Step 2: Equip yourself with a Digital Signature (Token)
Digital signatures are indispensable for digital businesses. They replace handwritten signatures on tax reports, electronic invoices, and insurance declarations. We help you choose the right Token package and activate it on the same day.
Step 3: Submit the business license fee declaration form.
Since December 5, 2020, newly established businesses have been required to submit their business license declaration no later than January 30 of the year following establishment. However, MAN always submits it immediately along with the initial application to ensure data synchronization for management purposes.
- Registered capital > 10 billion VND: 3,000,000 VND/year.
- Registered capital <= 10 billion VND: 2,000,000 VND/year. Note: Businesses are usually exempt from business license fees in their first year of establishment.
Step 4: Open a bank account and register for electronic tax filing.
After creating a company account, MAN will assist in registering and linking it to the General Department of Taxation's electronic tax system. This allows businesses to pay taxes online, make payroll payments, and conduct transactions exceeding 20 million VND legally.
Step 5: Register and issue electronic invoices
We help you choose a reputable electronic invoice provider, set up invoice templates, and submit the registration application (Form 01/ĐKTĐ-HĐĐT) to the tax authorities. You can only issue invoices after receiving approval from the management agency.
Step 6: Complete the infrastructure at the headquarters.
MAN reminds customers to display company signage and prepare the necessary conditions to welcome tax officials for on-site inspections (if any) before opening the invoicing system.
Why should businesses trust MAN – Master Accountant Network's initial tax filing service?
We are not just a service provider, we are a strategic partner.
- In-depth consultation: Guide businesses to comply with regulations right from day one.
- Save time: Complete all procedures within 1-3 business days.
- Risk mitigation: Our experienced CPA team helps you completely avoid penalties for late filing or errors in your documents.
- Local support: Nationwide service, including on-site delivery in Ho Chi Minh City, Binh Duong, Dong Nai, and surrounding areas.
Reference price list for initial tax filing services at MAN
Below is a price list for reference. tax filing services Originally developed at MAN, our services are tailored to meet the diverse needs of businesses, from basic to advanced. Depending on your business size and operational direction, you can choose the optimal service package to ensure tax compliance from the outset, while saving time and minimizing legal risks.
| Service packages | Content of implementation | Reference price |
| Basic Package | Prepare documents, submit business license declarations, and register for electronic tax filing. | 500,000 VND |
| Comprehensive Package | Basic package + Electronic invoice registration + Depreciation consultation | 1,000,000 VND |
| Strategic Package | Tax roadmap consultation + Initial system setup | Contact us for a quote. |
Note: The above price list is for reference only and may vary depending on the size, industry, and specific operations of each business. Please contact MAN directly for free consultation and a quick quote within one business day.
The difference between doing it yourself and using a professional initial tax preparation service – What do the numbers say?
Many business owners believe that initial tax filing is simply a matter of "submitting a few sheets of paper" and can be done independently to save costs. This view is technically correct but strategically flawed.
When handling this themselves, legal representatives must simultaneously master at least four core legal documents: Law on Tax Administration 38/2019/QH14, Decree 126/2020/ND-CP, Circular 105/2020/TT-BTC on tax registration, and Decree 123/2020/ND-CP on electronic invoices. Simply identifying the correct business sector code for registering the business license declaration is a problem that has left many young directors "stuck" for days.
At MAN, data from over 500 cases processed between 2023 and 2025 shows that:
- 73% Businesses that prepare their own applications will have to return at least once to supplement documents due to missing papers or incorrect forms.
- 41% Choosing the wrong accounting method or depreciation method for fixed assets requires costly adjustment procedures.
- 28% The issuance of electronic invoices was delayed due to the submission of incomplete registration documents according to Form 01/ĐKTĐ-HĐĐT.
A direct comparison: The initial, all-inclusive tax filing service cost at MAN ranges from VND 500,000 to VND 1,000,000, while a single late filing penalty of 31 to 60 days can cost between VND 5,000,000 and VND 8,000,000 – not including the time, effort, travel, and the risk of having invoices suspended, which can cripple business operations from the very beginning.
Initial tax filing services for branches and subsidiaries: Key differences to note.
One group of subjects often overlooked in standard guidelines is branches, representative offices and business locations. Although not independent legal entities, these units still have their own tax identification numbers and incur the obligation to register initial tax records as stipulated in Circular 105/2020/TT-BTC. The core differences compared to the parent company include:
- Regarding business license tax obligations: Independently accounting branches must pay a separate business license fee of VND 1,000,000 per year. Dependent accounting branches file their tax returns at the head office but must still notify the local tax authority where the branch is located.
- Regarding electronic invoices: Independently accounted branches are registered to use their own invoices. Dependent branches can share invoices with the parent company or register their own invoices – each option has different consequences in revenue management and tax data reconciliation.
- Regarding the allocation of corporate income tax: When a branch is located in a different province/city from the head office, the business must allocate corporate income tax based on the ratio of salary expenses and the original cost of fixed assets in each locality – a complex calculation that is easily overlooked without professional advice.
At MAN, we have assisted numerous retail and service chain corporations in setting up initial tax filings simultaneously for 5–20 branches in a single deployment, ensuring data consistency across the system and preventing any unit from falling behind on filing.
Expert opinion: Pitfalls to avoid when filing your initial tax return.
From the perspective of a seasoned auditor, I would like to draw your attention to the following four points:
- Incorrect accounting method: Choosing Circular 200 when the scale is too small will increase the reporting burden, while choosing Circular 133 when the scale is large will make it difficult to manage complex cash flows.
- Electronic invoices: Many businesses issue invoices before receiving approval from the tax authorities for the issuance notification, resulting in invoices that are legally invalid.
- Digital signature: Make sure that the digital signature is purchased from a reputable provider and that the password is fully provided, to avoid situations where you can't find the person holding the token when the tax reporting deadline arrives.
- Virtual address: If you rent a virtual office, make sure the building has a receptionist who can receive mail and knows your company name so they can respond when tax officials contact you.
Conclude
Initial tax filing services This is the first step for businesses to officially establish a relationship with the tax authorities. Getting started right helps you build a solid, transparent, and professional foundation.
At MAN – Master Accountant Network, we are committed to providing comprehensive, fast, and absolutely legally secure solutions. Let our team of experts with over 30 years of experience be your partner.
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
- E-mail: man@man.net.vn
- Google Business Profile: View MAN – Master Accountant Network's Google Business Profile
- LinkedIn Founder: View expert Le Hoang Tuyen's LinkedIn profile.
Responsible for production and professional content review by: Mr. Le Hoang Tuyen – Founder & CEO of MAN – Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.
Frequently Asked Questions about Initial Tax Filing Services
You submit your application to the District/County Tax Office where your head office is located. You can check the notification regarding the tax authority that the Department of Planning and Investment sent with your business license.
You need to put up a sign, open a bank account, and purchase a digital signature. These are three necessary conditions for completing tax procedures.
Yes. Currently, most tax offices encourage submitting documents electronically through the e-Tax system (using digital signatures).
Copies of the Business License, the legal representative's Citizen Identification Card, and the Digital Signature are required.
Businesses will face administrative penalties ranging from 2 to 25 million VND depending on the length of the delay and will have their tax identification number blocked, rendering them unable to operate. Where do I file my initial tax return?
What do I need to prepare before filing my tax return?
Can I submit my application online?
What documents do I need to prepare for the application?
What happens if I don't file my initial tax return?
