{"id":4918,"date":"2026-03-09T11:36:11","date_gmt":"2026-03-09T04:36:11","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4918"},"modified":"2026-03-09T11:36:11","modified_gmt":"2026-03-09T04:36:11","slug":"ho-so-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/ho-so-quyet-toan-thue\/","title":{"rendered":"Tax settlement documents: Detailed instructions according to the new regulations."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax settlement documents are a collection of accounting records, declarations, and vouchers that businesses must submit to the tax authorities to accurately determine the amount of tax payable for a tax period. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax Administration Law No. 38\/2019\/QH14<\/span><\/a><span style=\"font-weight: 400;\">, Incorrect or delayed filing of documents can result in administrative fines ranging from 2 to 25 million VND, and even tax assessment in serious cases.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">With tax authorities intensifying risk-based audits using electronic invoice data, preparing complete tax return documentation is crucial. This not only helps businesses comply with the law but also provides a basis for optimizing tax costs and protecting their legal rights during audits. Let&#039;s explore the detailed steps to achieve the highest credibility score with MAN \u2013 Master Accountant Network.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>The current legal framework governing tax return filing<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before starting the preparation process, accountants need to have a thorough understanding of the currently effective legal regulations. Incorrect application of regulations can lead to the rejection of tax settlement documents or the refusal to accept reasonable expenses.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Currently, the key documents include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax Administration Law No. 38\/2019\/QH14<\/b><span style=\"font-weight: 400;\">General regulations on tax administration and taxpayer obligations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree 126\/2020\/ND-CP<\/b><span style=\"font-weight: 400;\">: Regulations detailing certain provisions of the Law on Tax Administration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 80\/2021\/TT-BTC<\/b><span style=\"font-weight: 400;\">Guidelines for implementing the Law on Tax Administration and sample forms and documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circulars 78\/2014\/TT-BTC &amp; 96\/2015\/TT-BTC<\/b><span style=\"font-weight: 400;\">Regulations on corporate income tax (CIT).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circulars 111\/2013\/TT-BTC &amp; 92\/2015\/TT-BTC<\/b><span style=\"font-weight: 400;\">Regulations on personal income tax (PIT).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding the relationship between these documents helps businesses build a solid tax return. This is an important basis for accountability when authorities request a comparison of actual figures.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Components of the Corporate Income Tax (CIT) settlement dossier<\/b><\/h2>\n<figure id=\"attachment_4922\" aria-describedby=\"caption-attachment-4922\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4922\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thanh-phan-ho-so-quyet-toan-thue-Thu-nhap-doanh-nghiep-TNDN.jpg\" alt=\"Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN)\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thanh-phan-ho-so-quyet-toan-thue-Thu-nhap-doanh-nghiep-TNDN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thanh-phan-ho-so-quyet-toan-thue-Thu-nhap-doanh-nghiep-TNDN-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thanh-phan-ho-so-quyet-toan-thue-Thu-nhap-doanh-nghiep-TNDN-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thanh-phan-ho-so-quyet-toan-thue-Thu-nhap-doanh-nghiep-TNDN-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thanh-phan-ho-so-quyet-toan-thue-Thu-nhap-doanh-nghiep-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4922\" class=\"wp-caption-text\">Components of the Corporate Income Tax (CIT) settlement dossier<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Corporate Income Tax (CIT) settlement dossier is a crucial document that fully reflects the financial situation and tax obligations of a business during the fiscal year. Properly preparing the dossier, including the tax return form and related appendices, helps businesses accurately declare the amount of tax payable and minimize risks during tax audits. Below are the common forms and appendices required in the settlement dossier. <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Required forms and appendices<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">File <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax settlement<\/span><\/a><span style=\"font-weight: 400;\"> This is the focus of the annual tax settlement period. Businesses need to prepare a set of documents including form 03\/TNDN and accompanying appendices depending on the specific production and business activities of the unit.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Typically, this application package will include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate income tax return form 03\/TNDN issued together with Circular 80\/2021\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Annual financial statements or financial statements up to the time of the dissolution or merger decision.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix to the results of production and business activities (form 03-1A\/TNDN, 03-1B\/TNDN or 03-1C\/TNDN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The loss carryforward appendix (form 03-2\/TNDN) is required if the enterprise has losses carried forward from previous years.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Summary of commonly used appendices in corporate income tax return documents<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help readers easily manage the document list, MAN has compiled the important appendices in the table below:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of commonly used appendices in corporate income tax return documents<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center; width: 28.3567%;\"><b>Appendix name<\/b><\/td>\n<td style=\"text-align: center; width: 16.6333%;\"><b>Code<\/b><\/td>\n<td style=\"text-align: center; width: 48.3968%;\"><b>Applicable objects<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center; width: 28.3567%;\"><span style=\"font-weight: 400;\">Appendix to the business performance results<\/span><\/td>\n<td style=\"text-align: center; width: 16.6333%;\"><span style=\"font-weight: 400;\">03-1A\/TNDN<\/span><\/td>\n<td style=\"text-align: center; width: 48.3968%;\"><span style=\"font-weight: 400;\">Businesses in the manufacturing, trade, and service sectors.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center; width: 28.3567%;\"><span style=\"font-weight: 400;\">Appendix to transfer losses<\/span><\/td>\n<td style=\"text-align: center; width: 16.6333%;\"><span style=\"font-weight: 400;\">03-2\/TNDN<\/span><\/td>\n<td style=\"text-align: center; width: 48.3968%;\"><span style=\"font-weight: 400;\">The business is profitable this year and has incurred losses in previous years within the last 5 years.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center; width: 28.3567%;\"><span style=\"font-weight: 400;\">Appendix on corporate income tax incentives<\/span><\/td>\n<td style=\"text-align: center; width: 16.6333%;\"><span style=\"font-weight: 400;\">03-3A\/TNDN<\/span><\/td>\n<td style=\"text-align: center; width: 48.3968%;\"><span style=\"font-weight: 400;\">Businesses that benefit from preferential tax rates or tax exemptions and reductions.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center; width: 28.3567%;\"><span style=\"font-weight: 400;\">Associated Transactions Appendix<\/span><\/td>\n<td style=\"text-align: center; width: 16.6333%;\"><span style=\"font-weight: 400;\">Decree 132<\/span><\/td>\n<td style=\"text-align: center; width: 48.3968%;\"><span style=\"font-weight: 400;\">The business has transactions with related parties.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Incorrectly declaring appendices in tax return documents often leads to errors in tax calculation figures. This directly affects recorded business results and the reputation of the enterprise.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Personal Income Tax (PIT) settlement documents for employees and businesses.<\/b><\/h2>\n<figure id=\"attachment_4919\" aria-describedby=\"caption-attachment-4919\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4919\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-quyet-toan-thue-Thu-nhap-ca-nhan-TNCN-cho-nhan-vien-va-doanh-nghiep.jpg\" alt=\"H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) cho nh\u00e2n vi\u00ean v\u00e0 doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-quyet-toan-thue-Thu-nhap-ca-nhan-TNCN-cho-nhan-vien-va-doanh-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-quyet-toan-thue-Thu-nhap-ca-nhan-TNCN-cho-nhan-vien-va-doanh-nghiep-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-quyet-toan-thue-Thu-nhap-ca-nhan-TNCN-cho-nhan-vien-va-doanh-nghiep-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-quyet-toan-thue-Thu-nhap-ca-nhan-TNCN-cho-nhan-vien-va-doanh-nghiep-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-quyet-toan-thue-Thu-nhap-ca-nhan-TNCN-cho-nhan-vien-va-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4919\" class=\"wp-caption-text\">Personal Income Tax (PIT) settlement documents for employees and businesses.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Personal Income Tax (PIT) final settlement documents are a crucial part of the annual tax settlement process for both businesses and employees. Identifying the correct subjects for tax settlement, the deadline for submission, and preparing all necessary documents facilitates a smooth declaration process and minimizes errors during tax audits. Below are the basic regulations regarding the subjects required to file and the list of documents needed. <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax settlement<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Eligible applicants and responsibilities for submitting applications.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Settlement documents <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax<\/span><\/a><span style=\"font-weight: 400;\"> This applies to both individuals with income from salaries and organizations paying income. According to regulations, organizations are responsible for settling tax returns on behalf of authorized individuals, regardless of whether tax deductions are made or not.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses should note that the deadline for submitting personal income tax returns for organizations is the last day of the third month from the end of the year. For individuals filing their own returns, the deadline is extended by one month to the end of April.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>List of documents to prepare<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To complete this section of the tax return, the accountant needs to review the following:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Personal Income Tax Final Settlement Declaration Form 05\/QTT-TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix to the detailed personal information sheet (forms 05-1\/BK-QTT-TNCN and 05-2\/BK-QTT-TNCN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix: List of dependents eligible for tax deduction (Form 05-3\/BK-QTT-TNCN).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax deduction certificates for personal income tax must also be carefully stored for reference when needed. Without these certificates, individuals will face difficulties in claiming tax refunds or offsetting taxes in subsequent periods.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>The actual process of reviewing and preparing tax settlement documents at the enterprise.<\/b><\/h2>\n<figure id=\"attachment_4921\" aria-describedby=\"caption-attachment-4921\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4921\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-ra-soat-va-chuan-bi-ho-so-quyet-toan-thue-thuc-te-tai-doanh-nghiep.jpg\" alt=\"Quy tr\u00ecnh r\u00e0 so\u00e1t v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-ra-soat-va-chuan-bi-ho-so-quyet-toan-thue-thuc-te-tai-doanh-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-ra-soat-va-chuan-bi-ho-so-quyet-toan-thue-thuc-te-tai-doanh-nghiep-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-ra-soat-va-chuan-bi-ho-so-quyet-toan-thue-thuc-te-tai-doanh-nghiep-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-ra-soat-va-chuan-bi-ho-so-quyet-toan-thue-thuc-te-tai-doanh-nghiep-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-ra-soat-va-chuan-bi-ho-so-quyet-toan-thue-thuc-te-tai-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4921\" class=\"wp-caption-text\">The actual process of reviewing and preparing tax settlement documents at the enterprise.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Reviewing and preparing tax settlement documents is a crucial process that helps businesses ensure accurate accounting data and compliance with legal regulations. If the verification steps are not fully completed, discrepancies may arise in the documents, leading to risks during tax audits or inspections. Therefore, businesses need to follow a standard process from document verification and book reconciliation to tax return preparation to ensure the transparency and validity of their tax settlement documents.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Step 1: Verify the validity of invoices and documents.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before filing tax returns, businesses must review their entire system of input and output invoices. The use of electronic invoices requires absolute consistency between the data from the General Department of Taxation and accounting records.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accountants need to eliminate invoices from businesses that have absconded or invoices that are not related to business operations. This is a crucial step to ensure that tax settlement documents do not contain potential risks that could cause financial losses.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Step 2: Compare the detailed ledger and the general ledger.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Matching the figures between the detailed account ledger and the general ledger is a mandatory requirement in accounting. Any discrepancies that have not been addressed will compromise the integrity and objectivity of tax settlement documents before the auditing authorities.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In particular, payroll and insurance accounts must be reconciled with the insurance contribution notification from the Social Insurance agency. Discrepancies between payroll expenses in tax settlement records and insurance data are a high-risk indicator that can easily lead to audits.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Step 3: Prepare the declaration form and check the adjustment criteria.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When preparing the tax return on the HTKK software, accountants need to pay special attention to items [B] on form 03\/TNDN. This is where adjustments are made to the difference between accounting profit and taxable income according to the law.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Expenses without invoices or administrative fines must be excluded under item B4. A standard tax return must clearly and logically account for these income adjustments (increases and decreases).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Common mistakes that lead to tax return rejection or penalties<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During the consulting process, MAN observed that many businesses frequently make basic mistakes that have serious consequences. A lack of information leads to the tax authorities rejecting the validity of entire dossiers.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Deadline error<\/b><span style=\"font-weight: 400;\">The tax return was filed late due to a lack of understanding of holiday regulations. According to the law, if the last day of the holiday coincides with a public holiday, the deadline is calculated based on the next working day of the tax authority.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Content error<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to declare or under-declaration of related-party transactions as per Decree 132.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The preferential tax rate was applied incorrectly due to the failure to meet the actual conditions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Even without registering dependents, tax deductions are still claimed in personal income tax returns.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Below is a table summarizing common penalties related to tax filings:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Table of common penalties related to tax filing<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Violation<\/b><\/td>\n<td style=\"text-align: center;\"><b>Average fine amount<\/b><\/td>\n<td style=\"text-align: center;\"><b>Legal Reference<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Submitting applications 1 to 30 days late.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,000,000 \u2013 5,000,000 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Applications submitted 31 to 60 days after the deadline.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5,000,000 \u2013 8,000,000 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Incorrect declarations resulted in an underpayment of taxes.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20% Amount of underdeclared tax<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax evasion<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Penalties range from 1 to 3 times the amount of tax evaded.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax Administration Law 2019<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Clearly, the cost of correcting errors in tax return records is often much higher than hiring professionals. Investing in a proper accounting system from the start helps businesses avoid unnecessary penalties.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Optimizing tax return filing solutions for SMEs<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For SMEs, preparing accurate and complete tax return documents is crucial to minimizing risks during tax audits. However, limitations in personnel and management systems often lead to errors in this process. Therefore, businesses need to implement optimal solutions such as using technology-based document management and employing professional accounting and tax consulting services to ensure that tax return documents are prepared correctly and at the most reasonable cost.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Application of technology in document management<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Using modern accounting software capable of automatically synchronizing invoices from the tax authorities is an inevitable trend. This helps minimize data entry errors and ensures that tax settlement records are always updated with accurate and factual figures.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Hire professional tax and accounting consultants.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For SMEs, maintaining a dedicated accounting department often presents challenges in terms of cost and personnel. Utilizing services from MAN \u2013 Master Accountant Network helps businesses have peace of mind regarding the legal validity of their tax return documents.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">We not only assist with tax return preparation but also provide support in explaining data and optimizing costs in accordance with the law. An expert knowledgeable in tax settlement documentation will protect businesses from the risks of expense discrepancies.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Special notes regarding tax settlement documents when dissolving or changing the type of business.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When a business ceases operations, the tax settlement filing must be completed within 45 days of the decision. This is a mandatory deadline to fulfill all financial obligations to the state budget.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In this case, the tax settlement period is calculated from the beginning of the year until the date the dissolution decision takes effect. The business needs to fulfill its tax obligations before closing its registration number. If the tax settlement documents are not complete, the legal representative will still be held personally responsible.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax return documents are not simply numbers, but evidence demonstrating a business&#039;s compliance with the law. A well-prepared tax return allows business owners to confidently focus on their business and eliminate worries about back taxes. In the digital age, tax management demands absolute accuracy and a deep understanding of the latest regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If you&#039;re having trouble reviewing data or need a reputable agency to handle your tax return, MAN is always ready to help. We offer a comprehensive ecosystem of services: <\/span><b>auditing services<\/b><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><b>tax accounting<\/b><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><b>tax consulting services<\/b><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><b>tax settlement<\/b><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-bao-cao-thue-tron-goi\/\"><b>tax reporting<\/b><\/a><span style=\"font-weight: 400;\">. With our team of experienced professionals, MAN is committed to providing cost-effective and sustainable solutions. Contact us today to receive the most professional support!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Frequently Asked Questions about Tax Return Documents<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Do newly established businesses that have not generated any revenue need to file tax returns?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. According to regulations, even if no revenue is generated, businesses are still required to submit annual tax returns. Failure to submit tax returns is still subject to administrative penalties as stipulated in Government Decree 125.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Is it permissible to supplement tax return documents after they have already been submitted?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. Taxpayers can submit supplementary tax returns if they discover errors before the tax authorities announce an audit decision. Proactively correcting tax return documents helps businesses reduce penalties or only pay late payment fees.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>How long should tax return documents be stored?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAccording to the Accounting Law and the Tax Administration Law, documents related to tax obligations must be stored for a minimum of 10 years. This is an integral part of the tax settlement file, serving for subsequent audits.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Theo quy \u0111\u1ecbnh, ngay c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh doanh thu, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. 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Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng s\u1eeda ch\u1eefa h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf gi\u00fap doanh nghi\u1ec7p gi\u1ea3m nh\u1eb9 m\u1ee9c ph\u1ea1t ho\u1eb7c ch\u1ec9 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf c\u1ea7n l\u01b0u tr\u1eef trong bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m. \u0110\u00e2y l\u00e0 th\u00e0nh ph\u1ea7n kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u1ee7a h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ph\u1ee5c v\u1ee5 vi\u1ec7c h\u1eadu ki\u1ec3m sau n\u00e0y.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 t\u1eadp h\u1ee3p c\u00e1c v\u0103n b\u1ea3n, t\u1edd khai v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf. Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 sai s\u00f3t ho\u1eb7c [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4920,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,3],"tags":[],"class_list":["post-4918","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-tncn","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4918","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4918"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4918\/revisions"}],"predecessor-version":[{"id":4923,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4918\/revisions\/4923"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4920"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4918"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4918"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4918"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}