MAN – Master Accountant Network's personal income tax (PIT) settlement service provides professional and comprehensive solutions, helping individuals, from employees to foreign experts, fulfill their tax obligations accurately, promptly, and optimally. We assist in reviewing income, allowances, and lump-sum payments, ensuring accuracy and completeness according to the Personal Income Tax Law, while also efficiently processing tax refunds and family deductions. With our experience and legal expertise, MAN helps you resolve complex procedures, allowing you to focus on your work and life with peace of mind.
Overview of personal income tax finalization and the role of personal income tax finalization services.
Personal income tax finalization services are increasingly necessary for both employees and foreigners in Vietnam amidst constantly changing tax regulations. Finalizing taxes is not only about legal compliance but also helps individuals receive refunds for overpaid taxes and optimize their tax obligations. However, the complexity of forms, documents, and filing procedures leads many to seek professional services for accurate and reliable support.
According to Tax Administration Law No. 38/2019/QH14 According to guidelines and instructions, tax declaration and settlement must be timely, accurate, and transparent. A small error in the process of aggregating income, applying personal deductions, or handling withholding tax documents can lead to administrative penalties or tax arrears. Therefore, using personal tax settlement services from reputable tax agencies like MAN is the optimal solution, helping individuals avoid unnecessary risks.
What is personal income tax final settlement? (Legal basis)
Personal income tax finalization is the process by which individuals or organizations paying income recalculate the total amount of personal income tax payable for a tax period (usually a calendar year), compared to the total amount of tax that has been provisionally withheld throughout the year. The main purpose is to accurately determine the amount of overpaid tax to be refunded, or the amount of tax owed to be paid additionally to the state budget.
This concept is defined in detail in the Personal Income Tax Law No. 04/2007/QH12 (as amended and supplemented) and guiding documents such as Decree 65/2013/ND-CP and especially... Circular No. 80/2021/TT-BTC Circular 80/2021/TT-BTC of the Ministry of Finance clarifies regulations on tax declaration, tax calculation, and allocation of tax obligations, applicable to tax periods from 2022 onwards, aiming to enhance transparency and efficiency in tax management.
Why is personal income tax settlement important?
Tax settlement is not just an administrative procedure, but also an important mechanism to ensure the principle of fairness in Vietnam's progressive tax system. This system requires accurate calculation of taxable income after deducting reasonable allowances.
If individuals fail to file their tax returns or make errors, they may face several risks. The most common risk is missing out on opportunities for personal income tax refunds due to excessive deductions made during the year (especially when there is a job change or late registration of dependents). Conversely, dishonest declarations or late filing can lead to administrative penalties for tax violations under Decree 125/2020/ND-CP, with fines of up to VND 25,000,000 for individuals.
The concept and scope of personal income tax settlement services.
Personal income tax finalization services are comprehensive services in which tax agents or accounting firms act on behalf of taxpayers to handle the entire process, from preparation, calculation, and declaration to submission of documents and explanations to the tax authorities.
The scope of personal income tax settlement services is very broad, encompassing the aggregation of income from multiple sources (salary, investment, business), verification of the validity of personal income tax deduction documents, and ensuring that all family allowances and mandatory insurance contributions are applied to the maximum extent as stipulated in Resolution 954/2020/UBTVQH14. With extensive expertise in legal documents, personal income tax settlement service providers help taxpayers not only comply with the law but also maximize their financial benefits.
Legal regulations governing personal income tax settlement.
To provide high-quality personal income tax finalization services, a thorough understanding and accurate application of current legal regulations is a prerequisite. These regulations clearly define who must finalize their tax return, when they must do so, and the basis for calculating the tax.
Subjects and cases requiring personal income tax final settlement.
The determination of the subjects required to settle tax obligations is clearly stipulated in Article 21 of the Personal Income Tax Law and Article 8 of Decree 126/2020/ND-CP, along with detailed guidelines in Circular 80/2021/TT-BTC.
Individuals residing in Vietnam who have income from salaries and wages.
Individuals residing in Vietnam who earn income from salaries and wages must file a tax return if they have additional tax payable or if they have overpaid tax and request a refund or offset against the next period. However, if the total additional tax payable after the final tax return for each year is 50,000 VND or less, no tax return is required.
Cases where settlement is authorized and not authorized.
According to point d, clause 6, Article 8 of Decree 126/2020/ND-CP, individuals may only authorize the organization or individual paying their income to settle their tax obligations if:
- Only income from salaries and wages under an employment contract of 3 months or more at one place is eligible.
- Having an average monthly income from other sources during the year not exceeding 10 million VND and having been subject to tax deductions (10%).
If an individual has income from two or more sources and is subject to self-filing or requires a personal income tax refund service, they need to fulfill this obligation themselves or through a personal income tax filing service.
The deadline for submitting personal income tax returns is as stipulated by regulations.
The deadline for tax settlement is an extremely important factor that providers of personal income tax settlement services must strictly adhere to.
According to Clause a, Article 44 of the Law on Tax Administration No. 38/2019/QH14 and Clause 2, Article 10 of Decree 126/2020/ND-CP:
- For individuals who self-declare their tax returns: The deadline is the last day of the fourth month from the end of the calendar year (usually April 30th).
- For organizations that pay income (settle taxes on behalf of others): The deadline is the last day of the third month from the end of the calendar year (usually March 31).
Even a one-day delay in filing tax returns can result in administrative penalties under Decree 125/2020/ND-CP, with fines potentially reaching VND 25,000,000 for filing more than 90 days late and resulting in tax liability. Because of this strict enforcement, professional personal tax settlement services are essential.
Personal deductions and tax incentives
Personal deductions are a legal mechanism that helps reduce the tax burden for employees, serving as the basis for calculating taxable income. Applying the correct and full amount of deductions is key to enabling personal tax settlement services to help clients optimize their tax payments.
The most important basis currently is Resolution 954/2020/UBTVQH14 on adjusting the personal income tax deduction for dependents, applicable from the 2020 tax year. This is a crucial point that all companies providing personal income tax settlement services in Ho Chi Minh City or Hanoi must understand.
| Deduction subjects | Deduction amount (VNĐ/month) | Deduction amount (VNĐ/year) | Legal basis |
| The taxpayer themselves | 11.000.000 | 132.000.000 | Resolution 954/2020/UBTVQH14 |
| Each dependent | 4.400.000 | 52.800.000 | Resolution 954/2020/UBTVQH14 |
Personal tax settlement service experts will review dependent eligibility criteria (children, parents, incapacitated spouse, other relatives) to ensure no eligible deductions are missed, thereby maximizing benefits for taxpayers.
Details of the tasks involved in professional personal income tax settlement services.
MAN's comprehensive personal tax settlement service is designed with a rigorous, professional process, ensuring the highest accuracy according to accounting, auditing, and tax standards.
Receiving and reviewing documents and records.
The first and most important stage of personal tax settlement services is collecting and verifying the validity of all supporting documents.
The specialists will ask clients to provide the necessary documents, including:
- Personal Income Tax Withholding Certificate (Form 05/TNCN): Collect all certificates from all income-paying entities during the year. This is legal evidence to determine the amount of tax provisionally paid.
- Documents proving dependent status: Household registration book, birth certificate, ID card/citizen identification card, disability certificate, or other documents proving inability to work.
- Documents relating to other deductions: Life insurance, voluntary retirement fund contributions (if any).
This review process helps to detect early deficiencies such as incorrect or missing documents, or duplicate dependents between the declarants, thereby allowing for timely adjustments before submitting the application.
Calculate and prepare the Tax Final Settlement Declaration Form (Form 05/QTT-TNCN)
After completing the document review, the specialist will proceed with calculations and prepare the final settlement report. This is the core of the personal tax settlement service, requiring in-depth knowledge and practical experience.
Currently, personal income tax final settlement documents are prepared according to Form No. 05/QTT-TNCN issued with Circular 80/2021/TT-BTC.
- Determining Taxable Income: This involves totaling income from salary, bonuses, allowances, and other income subject to personal income tax.
- Determining Taxable Income: Apply deductions (personal deduction of VND 11 million/month, dependent deduction of VND 4.4 million/month according to Resolution 954) and mandatory insurance contributions to determine taxable income.
- Applying the Progressive Tax Rate Schedule: Calculate the tax payable according to the progressive tax rate schedule (from 5% to 35%).
- Complete Form 05/QTT-TNCN: Declare the items on the electronic tax return (usually through the Electronic Tax system – thuedientu.gdt.gov.vn) to accurately determine the amount of tax overpaid (eligible for personal income tax refund) or underpaid.
Our tax accounting experts always ensure that all figures filled in on the tax return match the original documents, avoiding any future requests for clarification from the tax authorities.
Representing clients in filing applications and liaising with the Tax Authority.
A major advantage of personal tax settlement services is that clients can authorize the service provider to handle complex procedures. The service provider will:
- Electronic filing: Complete and submit the Personal Income Tax Final Settlement Declaration (Form 05/QTT-TNCN) and accompanying appendices (if any, for example, Appendix 05-3/BK-TNCN – List of Family Allowance Deductions). Filing online saves time and ensures that the documents reach the correct tax authority.
- Monitoring and Explanation: We monitor the progress of your application. In case the tax authorities require additional explanations or clarification of data, our specialists will represent the client in providing supporting documents and professionally explaining any discrepancies or errors (if any).
This is especially important when individuals need personal income tax finalization services in Hanoi or Ho Chi Minh City but are working or living abroad and cannot perform the service in person.
Processing personal income tax refund applications
If an individual's provisional personal income tax payments exceed the amount due after final settlement, they will have an overpayment and the right to request a refund. This is an important part of the personal income tax refund service.
The personal income tax refund process requires thorough preparation of documents and strict adherence to Circular 80/2021/TT-BTC on tax refund management procedures.
| Step | Job Description | Implementing agency | Legal notes |
| 1 | Determine the amount of overpaid tax. | Individual/Service Provider | Ensure accurate calculation of Form 05/QTT-TNCN. |
| 2 | Prepare a Tax Refund Request Form (Form 01/DNHT) | Individual/Service Provider | The file must include all original supporting documents and the final settlement declaration form. |
| 3 | Submit tax refund application | The Tax Authority manages income. | Tax returns must be filed with the correct tax authority, usually the place of your last employment. |
| 4 | The tax authorities will inspect and handle the matter. | Tax Authority | The processing time for tax refund applications is typically 6 working days (before post-refund audit) or 40 working days (before refund audit). |
| 5 | Receive Tax Refund Decision and Refund Amount | Individual | The refund will be transferred directly to the individual's bank account. |
Professional personal income tax refund services will closely monitor the process, ensuring that tax refund applications are processed quickly and avoiding rejection by tax authorities due to missing documents or procedural errors.
The outstanding benefits of using personal income tax settlement services.
Entrusting tax matters to professionals through personal tax settlement services offers more practical value than doing it yourself, especially in today's complex business and legal environment.
Optimizing tax obligations (Savings and compliance)
Tax professionals not only assist with tax filing but also advise on tax strategies within the legal framework. They will review all income sources, reasonable expenses, and specific deductions that individuals may have overlooked (e.g., charitable contributions, tax exemptions under specific regulations), thereby optimizing the amount of tax payable. This ensures that individuals not only comply with the law but also minimize their tax burden.
Using a personal tax settlement service ensures that all benefits regarding family allowances or personal income tax refunds are fully utilized, based on legal documents such as Law on Tax Administration 38 and Resolution 954/20TVQH14.
Minimize the risk of administrative penalties and tax arrears.
This is the core benefit of personal tax settlement services. Errors in tax settlement can lead to serious financial consequences, including late filing penalties, incorrect declaration penalties, and tax arrears along with late payment interest (calculated at a rate of 0.031 TP3T/day on the amount of tax overdue according to Article 59 of the 2019 Tax Administration Law).
Our team of experts is committed to ensuring the accuracy of your documentation, helping clients avoid unnecessary legal and financial risks. Their extensive experience working with tax authorities allows them to identify and prevent potential problems right from the initial document review stage.
Save resources and ensure information security.
Personal income tax finalization is a time-consuming process, requiring individuals to compile documents for 12 months, understand the forms (Form 05/QTT-TNCN), and follow the submission procedures.
Instead of spending valuable hours researching procedures themselves, individuals can delegate the task to a personal tax settlement service to focus on their professional work. Reputable agencies like MAN are committed to absolute confidentiality of clients' personal financial information, strictly adhering to information security rules (especially important for personal income tax settlement services in Ho Chi Minh City and Hanoi, where the number of taxpayers with high and complex incomes is large).
Support in resolving complex cases.
Personal tax settlement services are particularly useful for individuals with complex records:
- Individuals have income from multiple sources: including salary, wages, capital investments, real estate transfers, and service contract fees.
- Foreign nationals residing in Vietnam (Expatriates): Determining residency status and allocating income earned both inside and outside Vietnam requires specialized knowledge of double taxation avoidance agreements.
- Individuals who change jobs multiple times a year: This can lead to missing or duplicate tax deduction documents.
- Individuals requesting personal income tax refund services for large amounts.
Personal tax settlement service experts will build tax returns based on the most logical and accurate explanations to ensure easy acceptance and processing by the tax authorities.
Criteria for selecting a reputable personal income tax settlement service provider.
Choosing a reliable personal tax settlement service provider is the first step in ensuring the success of the tax settlement process and optimizing tax compliance.
Experience and expertise (Tax agent/Accounting firm)
The primary criterion is that the agency must have practical experience and be licensed to operate in the tax field. It is best to choose tax agencies recognized by the General Department of Taxation, or large auditing and accounting firms with a team of certified professionals who have a deep understanding of tax regulations, especially... Personal Income Tax.
Experience in handling complex cases, such as personal income tax settlement services in Hanoi (with many foreign experts) or personal income tax settlement services in Ho Chi Minh City (with diverse incomes), is the clearest evidence of our professional competence.
Commitment to accountability and confidentiality
A reputable personal tax settlement service provider must provide written commitments regarding:
- Accuracy: Ensure that the records are prepared accurately in accordance with the Personal Income Tax Law and Circular 80/2021/TT-BTC.
- Timely: Comply with the application deadline (April 30th) to avoid administrative penalties.
- Security: We guarantee the absolute confidentiality of all customer financial and personal information, and will not disclose it to third parties without the consent or request of competent government authorities.
Transparent and reasonable pricing for personal income tax finalization services.
Service costs are a factor to consider. The price for personal tax settlement services must be clearly and transparently stated from the outset and must be commensurate with the quality of service and the complexity of the documentation.
The standard price is usually determined based on the number of documents, the number of income sources, and the complexity of the personal income tax refund service request.
| Type of document | Description of complexity | Reference price range (VND) | Completion time (Estimated) |
| Basic | 1-2 sources of income, simple application process, few dependents. | 500.000 – 1.200.000 | 3-5 business days |
| Complicated | 3+ sources of income, income from overseas, requiring large personal income tax refund services. | 1.500.000 – 3.000.000 | 5-10 business days |
| Special | Non-resident individuals, individuals holding multiple positions, recovery claims, or in-depth explanations required. | Case-by-case agreement | Depending on the requirements of the tax authorities. |
Customers should be wary of excessively low prices, as this may indicate risks regarding service quality and the accuracy of tax return documents.
Note: The above price list is for reference only. Actual costs may vary depending on income scale, number of documents, nature of income source, and complexity of the application.
The process for implementing personal tax settlement services at MAN.
MAN – Master Accountant Network provides personal income tax settlement services following a standardized 6-step process, optimizing convenience for clients and ensuring compliance with current regulations of the General Department of Taxation.
Receive requests and sign contracts for personal tax settlement services.
We accept requests from clients, whether domestic or foreign individuals, who need personal income tax settlement services in Ho Chi Minh City or Hanoi. Our specialists will provide preliminary advice on legal issues and initial document requirements. After agreeing on the scope of work and pricing, both parties will sign a Personal Income Tax Settlement Service Contract, which clearly outlines responsibilities and commitments to confidentiality.
Collect, analyze, and standardize original records.
Clients provide all income documents, tax deduction certificates (Form 05/TNCN), and documents proving family allowance deductions. Our team of experts will conduct a detailed analysis of the file to:
- Verify the validity and completeness of documents (especially those related to personal income tax refund services).
- Classification and aggregation of taxable income and tax-exempt income.
- Prepare a detailed list of personal deductions, ensuring no duplication and compliance with Resolution 954/2020/UBTVQH14.
Perform calculations and prepare the electronic declaration form according to Circular 80/2021/TT-BTC.
This is the core step. Based on standardized data, we use specialized software (such as HTKK) to prepare Form 05/QTT-TNCN and related appendices.
The specialist will perform the following:
- Determine taxable income as accurately as possible.
- Calculate the amount of personal income tax payable, whether it is overpaid or underpaid.
- File a claim for a personal income tax refund if there is an overpayment of tax.
All calculation results are sent back to the client for review and confirmation before submission.
Submit additional documents and tax obligations (if any).
We represent clients in submitting tax return documents to the competent tax authority (Tax Sub-Department or Tax Department). Documents are submitted electronically through the Electronic Tax Portal.thuedientu.gdt.gov.vn) to ensure timeliness.
If additional tax is due, we will guide clients to pay this amount to the state budget before the stipulated deadline (usually April 30th) to avoid incurring late payment penalties (at a rate of 0.031 TP3T/day according to the 2019 Tax Administration Law).
Monitoring, explaining, and processing tax refunds.
After submission, the documents will be received and processed by the tax authorities. We proactively monitor the progress and represent clients in providing written explanations or directly to tax officials if any questions or additional documentation are required.
For personal income tax refund applications, we will closely monitor the process, provide necessary supporting documents, and ensure that the refund is transferred to the client's account as quickly as possible.
Delivering results and providing optimal tax advice for the next period.
After completing the settlement process (receiving a notification of acceptance of the documents from the tax authority or having received the refund), we hand over all original documents and the final results to the client.
Finally, we provide comprehensive advice on optimizing tax obligations for the next tax period, including timely registration of dependents, management of withholding certificates, and applicable new tax incentives. Our personal income tax settlement service not only addresses current issues but also helps clients better prepare for the future.
Common issues and specialized expertise in personal income tax settlement services.
Although the tax settlement process has been standardized, complex situations always arise in practice that only professional personal tax settlement services can handle effectively.
Handling missing or incorrect personal income tax deduction certificates.
In cases where individuals change jobs frequently or the paying entity has been dissolved, obtaining sufficient tax deduction certificates (Form 05/TNCN) can be very difficult. According to the regulations in Official Letter 636/TCT-DNNCN (if still in effect) or the guidance in Circular 80/2021/TT-BTC, if individuals cannot obtain the tax deduction certificates, they can use alternative documents such as bank statements, payroll records certified by the paying entity, along with a commitment to take responsibility for the accuracy of the data.
Personal income tax settlement services will help clients create reasonable and persuasive explanatory and commitment documents, increasing the likelihood of acceptance by the tax authorities, especially when requesting a large personal income tax refund.
Tax residency and income from foreign sources
For foreign individuals working in Vietnam, determining their resident status (being present in Vietnam for 183 days or more in a calendar year or having a permanent residence as per the 2007 Personal Income Tax Law) is crucial.
- Resident individuals: Must settle taxes on global income (both within and outside Vietnam).
- Non-resident individuals: Only pay personal income tax at the rate of 20% on income earned in Vietnam and are not required to file a tax return.
Personal income tax settlement service experts will review immigration documents and rental agreements to accurately determine residency status, and apply the provisions of the Double Taxation Avoidance Agreement (DTA) between Vietnam and the taxpayer's country to exclude any tax paid abroad, thus avoiding double taxation.
Common violations and penalties according to Decree 125/2020/ND-CP
A lack of knowledge about taxes can easily lead to violations. Personal income tax settlement services help minimize the following violations:
| Violation | Penalties applicable to individuals (Decree 125/2020/ND-CP) | Legal basis |
| Late submission (1-30 days) | A fine of 2,000,000 to 5,000,000 VND will be imposed. | Clause 2, Article 7 |
| Late submission (31-60 days) | A fine of 5,000,000 to 8,000,000 VND will be imposed. | Clause 3, Article 7 |
| Late submission (over 90 days) | A fine of VND 15,000,000 to VND 25,000,000 will be imposed (if any tax liability arises). | Clause 5, Article 7 |
| Incorrect declarations resulted in a tax shortfall. | Penalty of 20% for underpaid tax + late payment penalty (0.03%/day) | Article 16 |
| Tax evasion | The penalty ranges from 1 to 3 times the amount of tax evaded. | Article 17 |
Using a personal income tax settlement service ensures that your tax return is submitted on time and accurately, thereby completely eliminating administrative penalties.
Personal Income Tax Refund Service: Ensuring Maximum Financial Benefits
Many individuals who fail to file their tax returns or file incorrectly have missed the opportunity to receive millions of dong in overpaid taxes. Personal income tax refund services are a specialized segment within personal income tax filing services, focusing on maximizing and successfully processing refund requests.
Common cases eligible for personal income tax refund
Individuals may be eligible for a personal income tax refund if they fall into one of the following categories:
- The amount of tax provisionally paid exceeds the full annual tax due: This often occurs when an individual changes jobs, experiences one-fifth of unemployment, or registers dependents late.
- Personal income tax has been paid, but the income is below the tax threshold: For example, taxable income after deducting insurance and family allowances is less than VND 11 million/month.
- Individuals residing in Vietnam who have income from salaries and wages are subject to tax finalization and may have overpaid taxes.
Difficulties when handling personal income tax refund services yourself.
Claiming a personal income tax refund is one of the procedures most closely scrutinized by the tax authorities. Common difficulties include:
- Insufficient or invalid documentation: Especially the original tax deduction certificate.
- Lack of supporting documents for dependents: This leads to the rejection of personal deductions under Resolution 954/2020/UBTVQH14.
- Incorrect declaration of tax information: Preparing tax refund application documents (Form 01/DNHT) incorrectly or submitting them to the wrong tax authority.
Our personal income tax refund service will thoroughly handle these issues, ensuring your application is processed quickly.
Integrating personal tax settlement services with business tax settlement services.
Personal income tax settlement services are not only important for employees but are also closely related to corporate tax settlement services, especially in managing and issuing withholding certificates.
The responsibilities of businesses in withholding and issuing documents.
Organizations and businesses (income-paying entities) are responsible for deducting personal income tax according to the progressive tax rate schedule before paying salaries to employees. According to Circular 80/2021/TT-BTC, businesses must:
- Perform personal income tax deductions correctly according to regulations (from 5% to 35%).
- Settling personal income tax on behalf of employees (if the authorization conditions are met).
- Issue a personal income tax withholding certificate (Form 05/TNCN) to employees for use in their personal tax return.
Accuracy in corporate tax accounting is a prerequisite for employees to conveniently utilize personal tax settlement services.
Coordination between personal and business tax settlement services.
In cases requiring personal income tax settlement services in Ho Chi Minh City for senior executives or foreign experts, the service provider will directly coordinate with the company's accounting department to review specific income, allowances, and lump-sum expenses (such as telephone, fuel, and housing). This ensures that taxable income is calculated correctly and completely according to the 2007 Personal Income Tax Law and its guiding documents, helping to complete the individual's tax settlement dossier accurately and comprehensively.
MAN's vision and commitment to personal income tax settlement services.
MAN – Master Accountant Network is committed to providing the highest quality personal tax settlement services, based on the principles of transparency, legal compliance, and maximizing benefits for clients.
A team of experts in accounting, auditing, and tax standards.
Our team comprises certified accounting, auditing, and tax agent professionals with experience handling thousands of personal income tax settlement cases in Hanoi and Ho Chi Minh City, including complex cases for foreigners. We not only know how to apply the Personal Income Tax Law but also understand case law and official clarifications from the General Department of Taxation to provide the most accurate advice.
Application of technology and digitalization processes
MAN applies a digital process in collecting documents and preparing tax returns (Form 05/QTT-TNCN), which helps shorten processing time and minimize errors caused by manual data entry. This is especially important when providing personal income tax refund services with a requirement for fast processing times.
Conclude
MAN's personal income tax settlement service offers a comprehensive, professional solution for everyone, from employees to foreign experts. With practical experience and a deep understanding of regulations such as Resolution 954/2020/UBTVQH14 and Circular 80/2021/TT-BTC, we guarantee accuracy, timeliness, and optimal tax benefits for you. MAN provides full support for deductions, tax refunds, and handles procedures quickly and efficiently, saving you time and allowing you to focus on your work.
Don't let legal risks and administrative penalties threaten your finances. If you're looking for a reliable partner to handle all your issues comprehensively, contact us. audit – tax accounting Individuals and businesses, contact MAN – Master Accountant Network today. We are ready to provide personal tax settlement services in Ho Chi Minh City and Hanoi, ensuring superior tax compliance and optimization for you.
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
Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
