{"id":3866,"date":"2025-11-13T17:06:11","date_gmt":"2025-11-13T10:06:11","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3866"},"modified":"2025-11-17T08:29:36","modified_gmt":"2025-11-17T01:29:36","slug":"ho-so-chuan-bi-nhan-quyet-dinh-thanh-tra-thue","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/ho-so-chuan-bi-nhan-quyet-dinh-thanh-tra-thue\/","title":{"rendered":"Documents to prepare when receiving tax inspection decision: Instructions for 10 complete sets of documents for businesses"},"content":{"rendered":"

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.<\/span><\/p>\n

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%.<\/span><\/p>\n

Summary of 10 sets of documents to prepare when receiving a tax inspection decision<\/b><\/h2>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Summary of 10 sets of documents to prepare<\/b><\/caption>\n
STT<\/b><\/td>\nDocument set<\/b><\/td>\nMain content<\/b><\/td>\nPoints to check<\/b><\/td>\n<\/tr>\n
1<\/span><\/td>\nBusiness legal documents<\/span><\/td>\nBusiness license, company charter, financial\/salary regulations, shareholder list, bank account registration, depreciation method<\/span><\/td>\nComplete original records, logical arrangement, information matches reality<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nFile <\/span>VAT<\/span><\/a>, Corporate Income Tax, Financial Statements<\/span><\/td>\nVAT declaration, purchase and sale statement, documents for payment to the State budget, electronic invoices, financial statements, corporate income tax settlement<\/span><\/td>\nRevenue \u2013 invoice matching 100%, input check, corporate income tax adjustment note<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nSalary profile \u2013 Personal income tax<\/span><\/td>\nPersonal income tax deduction declaration, personal income tax finalization, Commitment 08, labor contract, payroll, salary slip, bonus\/salary decision<\/span><\/td>\nFull employment contract, clearly stated allowances, cash payment with receipt, tax deduction check<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nLoan and interest records<\/span><\/td>\nLoan agreement, debt acknowledgment agreement, repayment schedule, interest invoice, loan-related purchase contract<\/span><\/td>\nShort-term loan \u2192 supplement, thin capital, capitalized\/prepaid interest<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\nAccounts receivable and payable<\/span><\/td>\nInput-output contracts, appendices, debt reconciliation minutes<\/span><\/td>\nMatch ledger account 131 - 331, customer advances with payment terms<\/span><\/td>\n<\/tr>\n
6<\/span><\/td>\nCash \u2013 Bank deposits<\/span><\/td>\nCash book, deposit detail book, receipt - payment voucher - UNC - bank statement<\/span><\/td>\nCash book is not negative, bank balance matches 100%, payment >5 million must be transferred<\/span><\/td>\n<\/tr>\n
7<\/span><\/td>\nInventory<\/span><\/td>\nNXT table, import-export voucher, detailed book, acceptance and delivery records<\/span><\/td>\nNXT matches C\u0110PS, complete documents from purchase request \u2192 delivery<\/span><\/td>\n<\/tr>\n
8<\/span><\/td>\nFixed assets<\/span><\/td>\nDepreciation table, acceptance and handover records, fixed asset invoices, liquidation records<\/span><\/td>\nPS TK 214 matches depreciation table, complete legal documents, liquidation meeting\/decision\/evaluation<\/span><\/td>\n<\/tr>\n
9<\/span><\/td>\nTools and equipment (CCDC)<\/span><\/td>\nCCDC invoice, cost allocation table<\/span><\/td>\nDebit account 242 matches increase in fixed assets, allocation table matches by period<\/span><\/td>\n<\/tr>\n
10<\/span><\/td>\nCashless payment<\/span><\/td>\nInvoice >5 million with UNC\/transfer or employee authorization<\/span><\/td>\nCash payment type >5 million, invoice + UNC explanation<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Set 01: Business legal documents<\/b><\/h2>\n

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.<\/span><\/p>\n

\"B\u1ed9
Set 01_ Business legal documents<\/figcaption><\/figure>\n

Required documents:<\/b><\/h3>\n