{"id":5114,"date":"2026-03-16T11:56:35","date_gmt":"2026-03-16T04:56:35","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5114"},"modified":"2026-03-16T11:59:23","modified_gmt":"2026-03-16T04:59:23","slug":"chuan-bi-ho-so-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/chuan-bi-ho-so-quyet-toan-thue\/","title":{"rendered":"What documents are needed to prepare for tax settlement?"},"content":{"rendered":"

Preparing tax settlement documents is a crucial step in helping businesses accurately determine their financial obligations to the State. This is especially important in the context of increasingly stringent tax management regulations. <\/span>Tax Administration Law No. 38\/2019\/QH14<\/span><\/a>, Proactively reviewing documents is not only an obligation but also helps businesses protect their legitimate interests.<\/span><\/p>\n

According to statistics, over 401 businesses were penalized during the inspection period due to incomplete documentation or discrepancies in accounting information. Properly preparing tax settlement documents helps accountants confidently explain the figures and assists business owners in clearly understanding the actual after-tax profit picture.<\/span><\/p>\n

Common taxes that require tax settlement<\/b><\/h2>\n

Before delving into the details, businesses need to clearly identify the key types of taxes they face. Each tax has its own specific documentation requirements and deadlines according to current regulations.<\/span><\/p>\n

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

This is the most important tax, reflecting the business performance of the entity. Based on <\/span>Circular 80\/2021\/TT-BTC<\/span><\/a>, Businesses must aggregate all reasonable revenue and expenses to determine the amount. corporate income tax<\/a> There is still more to be paid after the quarterly provisional payments have been made.<\/span><\/p>\n

Personal Income Tax Settlement<\/b><\/h3>\n

The employer is responsible for settling accounts on behalf of employees who have authorized them to do so. This includes preparing the necessary documents. <\/span>personal income tax settlement<\/span><\/a> Absolute accuracy is required regarding tax identification numbers, personal deductions, and non-taxable allowances to ensure employee rights are protected.<\/span><\/p>\n

Review the Value Added Tax (VAT)<\/b><\/h3>\n

Umbrella <\/span>VAT<\/span><\/a> While declarations are filed monthly or quarterly, at the end of the year, accountants need to conduct a comprehensive reconciliation between the general ledger (accounts 133, 3331) and the submitted declarations. This ensures consistency before finalizing the annual financial statements.<\/span><\/p>\n

Detailed checklist for preparing expert-standard tax return documents.<\/b><\/h2>\n
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Detailed checklist for preparing expert-standard tax return documents.<\/figcaption><\/figure>\n

To ensure a smooth audit process, tax settlement documents should be categorized into legal, accounting, and personnel groups.<\/span><\/p>\n\n\n\n\n\n\n\n\n
Summary Checklist of Required Documents<\/b><\/caption>\n
File group<\/b><\/td>\nDetails of required documents<\/b><\/td>\nImportant Note<\/b><\/td>\n<\/tr>\n
Legal Documents<\/span><\/td>\nBusiness Registration Certificate, Company Charter, Financial Regulations<\/span><\/td>\nIt must be the latest version if there are any changes.<\/span><\/td>\n<\/tr>\n
Revenue Profile<\/span><\/td>\nOutput invoices, economic contracts, acceptance reports<\/span><\/td>\nMatch the figures on the VAT declaration form.<\/span><\/td>\n<\/tr>\n
Expense File<\/span><\/td>\nInput invoices, Warehouse receipts, Payment vouchers<\/span><\/td>\nPlease note that cashless payments exceeding 20 million VND are accepted.<\/span><\/td>\n<\/tr>\n
Human Resources Profile<\/span><\/td>\nEmployment contract, Payroll, Citizen Identification Card\/Tax Identification Number<\/span><\/td>\nAll employees' signatures are required.<\/span><\/td>\n<\/tr>\n
Bank Profile<\/span><\/td>\nBank statement, detailed statement<\/span><\/td>\nThe 100% must match the balance in the ledger.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Preparing tax return documents involves more than just gathering papers; it also includes checking the logical consistency between them. A purchase invoice must be accompanied by a contract, a warehouse receipt, and valid payment documents to be considered a deductible expense.<\/span><\/p>\n

The 3-step process for preparing tax return documents.<\/b><\/h2>\n
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The 3-step process for preparing tax return documents.<\/figcaption><\/figure>\n

Before filing tax returns, businesses need to prepare complete accounting records and documents to ensure accuracy and minimize risks during tax audits. A standardized process will help accountants review data, detect errors promptly, and complete the documentation in accordance with regulations. Below are three important steps to help businesses prepare tax returns effectively and professionally.<\/span><\/p>\n

Step 1: Gather and organize original documents<\/b><\/h3>\n

Accountants should organize documents by time or by customer group. For electronic invoices, store XML and PDF files in separate folders for easy retrieval when tax authorities request an audit.<\/span><\/p>\n

Step 2: Verify and correct errors<\/b><\/h3>\n

A thorough reconciliation between the detailed and summary ledgers is necessary. If any invoices are missing or incorrect, supplementary declarations should be filed before an official inspection decision is made to minimize unnecessary late payment penalties.<\/span><\/p>\n

Step 3: Print and sign the books\/records.<\/b><\/h3>\n

It is not advisable to wait until the inspection to print out accounting records. Having the general journal, ledger, and detailed ledgers ready and fully signed will demonstrate the transparency and professionalism of the business to the tax inspection team.<\/span><\/p>\n

See more articles at: Year-end tax reporting services<\/a><\/strong><\/em><\/p><\/blockquote>\n

Lessons learned when filing tax returns<\/b><\/h2>\n

Experience shows that well-prepared tax return documents reduce the risk of expense disallowance under the 70% scheme. Here are some tips from MAN experts:<\/span><\/p>\n