To:
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Department of Taxation sincerely appreciates the
cooperation and support of providers of e-invoice services and providers of
value-added electronic tax transaction services (hereinafter referred to as
“Service Providers”) during the implementation of software applications (sales
management, tax accounting, e-invoicing, digital signatures, social insurance,
tax filing, etc.), especially the commencement of electronic invoices in
accordance with Decree No. 123/2020/ND-CP, Decree No. 70/2025/ND-CP, and
Circular No. 32/2025/TT-BTC. This includes solutions for electronic invoices
generated from cash registers for household businesses and individual
businesses. The implementation of these measures has delivered significant
benefits, helped taxpayers reduce compliance costs, improved consumer
convenience, tax administration efficiency and state budget revenue.
Through tax administration activities and
information from law enforcement agencies, tax authorities discovered some
enterprises and business establishments that commit tax fraud by using software
to operate two or more parallel financial accounting book systems for
the same business entity within a single fiscal year. One set of accounting
books is used for tax filing, while the other is internally used to record
actual revenues, with the intent of reducing liabilities to state budget. This
constitutes a serious violation of tax laws under Article 17 and Article 143 of
the Law on Tax Administration No. 38/2019/QH14, Article 13 of the Law on
Accounting No. 88/2015/QH13, and Article 221 of the Criminal Code No.
100/2015/QH13. To be specific:
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- Taxpayers' responsibilities prescribed in Article
17 of the Law on Tax Administration No. 38/2019/QH14 include:
1. Apply for taxpayer registration and use TINs
as prescribed by law.
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- Acts of tax invasion prescribed in Article 143 of
the Law on Tax Administration No. 38/2019/QH14 include: "Failure to
record the revenues relevant to calculation of tax payable in the accounting
books"
- Offences against regulations of law on accounting
that lead to serious consequences prescribed in Article 221 of the Criminal
Code No. 100/2015/QH13 (and its amendments) include: "dd) Making two or
more accounting book systems to omit assets, capital sources, funds of the accounting
unit from its accounting books"
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Pursuant to regulations on entitlements of tax authorities
prescribed in Clause 2 Article 19 of the Law on Tax Administration No.
38/2019/QH14: "Request relevant organizations and/or individuals to
provide information and/or materials related to the determination of tax
liabilities and cooperate with tax authorities in implementing provisions on
taxation", in order to prevent, promptly detect and tackle dual
accounting fraud by means of accounting software, sales management software and
relevant technological solutions, Provincial Department of Taxation hereby
requests Service Providers to cooperate in implementing the following tax fraud
prevention measures:
- Do not develop, integrate, or support the launch
of software systems capable of operating two or more parallel sets of financial
accounting books for the same business entity within a fiscal year.
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- Establish connection between sales management
software, accounting software, and e-invoicing solutions of providers to
automatically transmit complete e-invoice data of taxpayers to tax authorities
for each actual transaction of goods and services to ensure compliance with
regulations of law on e-invoices.
- Cooperate closely with tax authorities by
providing information on users operating parallel accounting book systems
(including taxpayers' names, TINs, and business addresses). Information should
be sent to Department of Taxation (via the Digital Transformation and
Automation Division) and emailed to Mr. Do Manh Dung at [email protected].
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Department of Taxation believes that with your
pioneering role and social responsibility, your cooperation will be a key
foundation for building a healthy, fair, and transparent business environment,
contributing to the national digital transformation progress.
Any difficulties or issues encountered during
implementation should be promptly reported to Provincial Department of Taxation
for resolution in cooperation.
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APPENDIX
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1. 1. General provision of Service Provider
(Provider of e-invoice services/Provider of value-added electronic tax
transaction services)
- Service Provider's name:
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- Contact:
+ Full name:
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+ Email address:
2. List of accounting software users
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No.
Name of user
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Accounting book
software
Duration
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Status
<New/Adjusted/Suspended>
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Ending time
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Company A
<Company's
TIN>
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<Effective date
of the latest contract if unidentified>
<Left blank
if not specified by contract>
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- New: User providing information for
Provincial Department of Taxation for the first time
- Adjusted: User providing adjusted
information for Provincial Department of Taxation
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