{"id":4541,"date":"2026-06-26T12:02:45","date_gmt":"2026-06-26T05:02:45","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4541"},"modified":"2026-06-26T12:02:37","modified_gmt":"2026-06-26T05:02:37","slug":"bao-cao-thue-tron-goi","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/bao-cao-thue-tron-goi\/","title":{"rendered":"Comprehensive Tax Reporting Package for Businesses"},"content":{"rendered":"

Comprehensive tax reporting is a key solution for businesses to maintain financial transparency and comply with the law. With the General Department of Taxation accelerating digitalization through the electronic invoice system, any declaration errors are easily detected. <\/span>Decree 125\/2020\/ND-CP<\/span><\/a>, Violations related to invoices and tax procedures can result in very heavy administrative penalties.<\/span><\/p>\n

Data from the Ministry of Finance indicates that over 851 SMEs are facing difficulties in updating to new regulations such as... <\/span>Circular 80\/2021\/TT-BTC<\/span><\/a>. Using a comprehensive tax reporting service helps businesses save up to 70% in personnel costs and ensures system security. This is an optimal path that allows business owners to focus on their core business with peace of mind. Let's explore the regulations and benefits in detail below.<\/span><\/p>\n

Comprehensive tax reporting and current legal framework.<\/b><\/h2>\n
\"B\u00e1o
Comprehensive tax reporting and current legal framework.<\/figcaption><\/figure>\n

To understand why comprehensive tax reporting services are becoming a trend, businesses need to grasp the core legal basis. Vietnam's tax law system is complex and constantly changing, requiring those responsible to have in-depth expertise. Without timely updates, businesses risk facing back taxes or late payment penalties.<\/span><\/p>\n

Currently, tax accounting activities are governed by the Accounting Law 2015, the Tax Administration Law 2019, and specific tax regulations. Providing comprehensive tax reporting services ensures that all declarations match the original documents. This minimizes errors during periodic inspections and audits by relevant authorities.<\/span><\/p>\n

Below is a summary of the most important legal documents that a full-service tax reporting service must comply with:<\/span><\/p>\n\n\n\n\n\n\n\n\n
A summary of the most important legal documents that a full-service tax reporting service must comply with.<\/b><\/caption>\n
STT<\/b><\/td>\nLegal documents<\/b><\/td>\nContent adjustments focus<\/b><\/td>\n<\/tr>\n
1<\/span><\/td>\nTax Administration Law No. 38\/2019\/QH14<\/span><\/td>\nRegulations on registration, declaration, payment, and assessment of taxes.<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nCircular 80\/2021\/TT-BTC<\/span><\/td>\nDetailed guidelines for the implementation of the Law on Tax Administration.<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nDecree 123\/2020\/ND-CP<\/span><\/td>\nRegulations on electronic invoices and documents<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nCircular 78\/2021\/TT-BTC<\/span><\/td>\nInstructions for implementing electronic invoices<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\nDecree 125\/2020\/ND-CP<\/span><\/td>\nRegulations on administrative penalties for violations related to taxes and invoices.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The importance of risk control in comprehensive tax reporting.<\/b><\/h2>\n

Risk control is a core value of our comprehensive tax reporting service. This includes reviewing non-cash payment documents for invoices exceeding 20 million VND. Without careful control, these expenses will be disallowed during the calculation process. <\/span>corporate income tax<\/span><\/a>, causing significant damage to businesses.<\/span><\/p>\n

Without proper oversight in the comprehensive tax reporting process, the risk of back taxes is very high. Small errors accumulated over the years can become a huge tax liability at final settlement. Therefore, carefully selecting a partner from the outset is a smart investment for safety.<\/span><\/p>\n\n\n\n\n\n\n\n
The list of risks typically monitored in a service is as follows:<\/b><\/caption>\n
Risk category<\/b><\/td>\nContent of the test<\/b><\/td>\nImpact if errors occur<\/b><\/td>\n<\/tr>\n
Invoices from a runaway business.<\/span><\/td>\nCheck the service provider's operational status.<\/span><\/td>\nCollection of back taxes on VAT and corporate income tax.<\/span><\/td>\n<\/tr>\n
Production quota<\/span><\/td>\nCompare actual losses with standard losses.<\/span><\/td>\nType of material cost exceeding the allocated budget.<\/span><\/td>\n<\/tr>\n
Salary costs<\/span><\/td>\nPersonnel records, social insurance, payroll documents<\/span><\/td>\nExclude salary expenses from corporate income tax.<\/span><\/td>\n<\/tr>\n
Related party transactions<\/span><\/td>\nIdentify the relationship between the parties.<\/span><\/td>\nFixed transaction prices, increased taxes payable.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Detailed information on the comprehensive tax reporting service.<\/b><\/h2>\n
\"N\u1ed9i
Detailed information on the comprehensive tax reporting service.<\/figcaption><\/figure>\n

Procedure <\/span>tax reporting<\/span><\/a> A comprehensive, standardized package is not simply about basic data entry into software. It encompasses a chain of control activities from document receipt to declaration submission and data explanation. Every step must be carefully calculated to optimize benefits for the business.<\/span><\/p>\n

The service begins with classifying and verifying the validity of input and output invoices. According to Article 4 of Circular 96\/2015\/TT-BTC, deductible expenses must have complete and legally valid invoices and supporting documents. Our comprehensive tax reporting specialists will carefully review and eliminate ineligible documents, avoiding the risk of expenses being disallowed later.<\/span><\/p>\n

Filing monthly\/quarterly Value Added Tax (VAT) returns.<\/b><\/h3>\n

In our comprehensive tax reporting package, <\/span>VAT declaration<\/span> This is the most important and urgent periodic task. Depending on the revenue of the preceding year (above or below 50 billion VND), businesses can file declarations monthly or quarterly. Specific regulations regarding the deadline for submission are clearly stated in Article 9 of Decree 126\/2020\/ND-CP.<\/span><\/p>\n

Accountants performing comprehensive tax reporting will prepare either Form 01\/GTGT or Form 04\/GTGT, depending on the method applied. Reconciliation between the tax return form and the General Department of Taxation's electronic invoice system is mandatory. This step helps to detect early invoices from businesses that have abandoned their business address or invoices that have been improperly canceled.<\/span><\/p>\n

Personal Income Tax and Social Insurance<\/b><\/h3>\n

The responsibilities in a comprehensive tax reporting package also include calculations. <\/span>personal income tax<\/span><\/a> Accurate for workers. Based on the latest proposed adjustments and regulations, <\/span>personal allowance<\/span><\/a> Currently, the threshold for the taxpayer themselves has been raised to 15.5 million VND. Accountants need to be familiar with this figure to calculate the monthly tax deduction correctly according to regulations.<\/span><\/p>\n

A full-service tax reporting specialist will monitor employee lists and employment contracts to ensure proper insurance contributions are paid. This is especially important when performing this task. <\/span>personal income tax settlement<\/span><\/a> At the end of the fiscal year, miscalculation of the deduction amount can lead to complaints from employees or penalties from the tax authorities due to data errors.<\/span><\/p>\n

Provisional Corporate Income Tax (CIT) calculation<\/b><\/h3>\n

M\u1eb7c d\u00f9 kh\u00f4ng c\u00f2n n\u1ed9p t\u1edd khai qu\u00fd, nh\u01b0ng trong d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf tr\u1ecdn g\u00f3i<\/a>, k\u1ebf to\u00e1n v\u1eabn ph\u1ea3i c\u00e2n \u0111\u1ed1i l\u1ed7 l\u00e3i. \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP quy \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p 04 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m. N\u1ebfu n\u1ed9p thi\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p r\u1ea5t cao.<\/span><\/p>\n

Therefore, comprehensive tax reporting requires keen insight into forecasting periodic business results. Professionals will advise business owners on the most appropriate tax payment levels to ensure cash flow. This proactive approach helps businesses avoid unnecessary penalties due to underpayments compared to actual expenses.<\/span><\/p>\n

B\u00e1o c\u00e1o thu\u1ebf tr\u1ecdn g\u00f3i cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/h2>\n

Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u00f3 c\u00f9ng nhu c\u1ea7u khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf tr\u1ecdn g\u00f3i. M\u1ed7i lo\u1ea1i h\u00ecnh t\u1ed5 ch\u1ee9c kinh doanh mang theo nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang v\u1ec1 c\u01a1 c\u1ea5u v\u1ed1n, ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn v\u00e0 ngh\u0129a v\u1ee5 khai b\u00e1o. Hi\u1ec3u r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y gi\u00fap doanh nghi\u1ec7p ch\u1ecdn \u0111\u00fang g\u00f3i d\u1ecbch v\u1ee5 v\u00e0 tr\u00e1nh ph\u00e1t sinh chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n