{"id":48679,"date":"2025-11-19T11:35:26","date_gmt":"2025-11-19T04:35:26","guid":{"rendered":"https:\/\/lacviet.vn\/?p=48679"},"modified":"2025-11-19T13:16:17","modified_gmt":"2025-11-19T06:16:17","slug":"ke-toan-thue","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/ke-toan-thue\/","title":{"rendered":"Job description tax accountant: The profession, the standards process"},"content":{"rendered":"<p style=\"text-align: justify;\">Tax accounting is an important part of finance management businesses, record, control and report taxes arising from business activities. Make professional tax precise not only help businesses comply with the law but also enhance transparency, reduce risk penalty tax to support financial decision making strategies.<\/p>\n<p style=\"text-align: justify;\">This is a mandatory assignment but not simple, by businesses to ensure declare the right kind of tax filing deadlines as well as reflect exactly on bookkeeping. Especially with small and medium enterprises when have to handle right time recorded, the account and the total of the taxes like the VAT, CIT, PIT. Flaws not only leads to the risk of sanctions, but also distort the financial data service.<\/p>\n<p style=\"text-align: justify;\">Understand the rules in order to properly perform the service tax not only help businesses comply with the law but also enhance the transparency, control, cost effective, to create a solid base for financial planning strategies. The article below <a href=\"http:\/\/lacviet.vn\/en\/\">Lac Viet<\/a> will provide detailed instructions to understand the business and apply the correct service tax.<\/p>\n<h2 style=\"text-align: justify;\">1. Overview of tax accounting<\/h2>\n<h3 style=\"text-align: justify;\">1.1. What is the tax accounting? The role of taxes in business<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>Tax accounting<\/strong> is the part of accounting system corporate responsibility record, control and report taxes incurred during business operations. Not only is this the \u201crecord window\u201d: the operation tax corporate guarantee to declare the right, properly pay taxes removal deadlines, comply with tax law.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">In a business, tax plays a very important role:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Source details for state: When businesses pay taxes, they contribute to the national budget to help the government invested in infrastructure, health, education...<\/li>\n<li aria-level=\"1\">Cash flow management: Tax is the significant cost in operating costs. The calculation, properly pay taxes that will help business plan cash flow more accurately, avoid deficiency.<\/li>\n<li aria-level=\"1\">Manage legal risks: If wrong or delayed payment of tax, businesses can be fined, arrears. A tax tightly helps to reduce this risk.<\/li>\n<li aria-level=\"1\">Credibility with partners \u2013 shareholders report: tax transparency, compliance contribute to increased credibility when businesses work with banks, investors or strategic partners.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">1.2. Business benefits received when performing tax accounting standard precision<\/h3>\n<p style=\"text-align: justify;\">The implementation of tax correctly and compliance can bring back a lot of real value for the business, not just \u201cmake the rules\u201d which also supports the administration of optimal cost:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Reduce the risk of sanctions: When the tax division work correctly and businesses reduce the risk of inspection, arrears or penalty.<\/li>\n<li aria-level=\"1\">Optimize cash flow &amp; financial planning: When can tax figures accurate easy business forecast tax expense in the period to come, from which weigh strategic re-investment, expenditure or capital reserves. This is especially beneficial for businesses that are growing or big investment.<\/li>\n<li aria-level=\"1\">Financial transparency, increase credibility: tax reporting is done clearly and properly defined build the image corporate responsibility and transparency. This is very important if businesses need to raise capital, cooperation with the partner or preparing for IPO \u2014 partners &amp; investors will look at the level of tax compliance as a part of evaluation of risk management.<\/li>\n<li aria-level=\"1\">Internal management better: When the taxes done accurately and finance department leadership have reliable information to make decisions. For example, they know the cost of actual tax is how much, from which weigh cost strategy, investments or savings. Business systems good tax also allows the internal control more closely, reducing errors.<\/li>\n<li aria-level=\"1\">Leveraging technology to improve efficiency: In the context of transformation of many businesses use accounting software as well as tax management system to automate business \u2013 from collecting evidence from accounting to set up the declaration. According to a study from Deloitte, technology, tax (tax technology) to help the department of taxation to operate more efficiently, reduce calculation errors and provide data in real time to monitor compliance risk. Investing in such a system, not only is the cost \u2013 it is investment for the safe, effective, scalable scale.<\/li>\n<li aria-level=\"1\">Increase the ability to control over \u2013 react when tax law changes: When a business has tax management system closely, it will be easier to adapt than when the tax laws change. For example, if there is a new policy or regulations regulator, the department of taxation will quickly adjust to the process, ensure business compliance without being embarrassing.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">2. Job description of accountant tax according to the stage<\/h2>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-48682 size-full\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/cac-giai-doan-ke-toan-thue-1.png\" alt=\"C\u00e1c giai \u0111o\u1ea1n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/cac-giai-doan-ke-toan-thue-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/cac-giai-doan-ke-toan-thue-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/cac-giai-doan-ke-toan-thue-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">2.1. Work beginning of year<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Review and synthesis of data years ago: Beginning of the year, who made the check tax to check the entire voucher, invoice, tax paid of years ago to ensure there are no serious flaws, or delay payment. This helps to avoid arrears or penalty when the tax authorities check later.<\/li>\n<li aria-level=\"1\">Declaration \u2013 filed tax: Under current regulations, businesses need to file declarations and tax money to the beginning of the year. This is a mandatory obligations as soon as the company starts operation or every year.<\/li>\n<li aria-level=\"1\">Profile preparation, tax planning for new year: tax accounting also plan the work of tax in the new year \u2014 expected revenue, specify the type of tax (VAT per month\/quarter), the estimated provisional subject to CIT, PIT,... planning this helps businesses manage cash flow, contingency costs reasonable tax.<\/li>\n<li aria-level=\"1\">Updated tax rules new tax Laws, circulars, or decree are subject to change; the year is a good time to review the latest updates, ensuring professional guidance tax code of the department of accounting consistent and compliant.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">2.2. Daily work\/regular<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Collect \u2013 check stock from arising: The gathering invoice input (cost of purchase, raw materials) as well as the output (sales), receipt, payment receipt \u2013 collecting coupons import \/ export warehouse... Then check the legality and validity of these documents.<\/li>\n<li aria-level=\"1\">Accounting services tax: When there are bills incurred, this function book (accounting) the account related to the accounting of the business \u2014 for example, cost, revenue, public debt, tax, VAT allocation, etc.<\/li>\n<li aria-level=\"1\">Pay taxes when they arise: If during the day there arose tax obligations (for example, after the establishment of the declaration or had revenue), who made tax responsible for calculating the amount of tax payable and perform filing due date to avoid penalties for late filing.<\/li>\n<li aria-level=\"1\">Store, organize, stock from: The retention certificate from the tax \u2013 bills, receipts, declarations \u2013 is the continuous work should be organized logic, science to when the inspection or audit, the tax division easy lookup.<\/li>\n<li aria-level=\"1\">Track new rules: everyday, department of taxation need to update notifications, new guidance from the tax authorities (circular, decree) to keep up adjust and reports of business.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">2.3. Monthly tasks<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Set the VAT declaration: If the business of the declaration of monthly VAT implementation of the declaration, VAT, monthly and pay as prescribed.<\/li>\n<li aria-level=\"1\">Establishment declaration of personal income tax (if any): If company a tax deduction on personal income, establishment declaration PIT monthly.<\/li>\n<li aria-level=\"1\">Reported use invoice (if required): A number of businesses (especially new established) are obliged to report on the use of monthly bills.<\/li>\n<li aria-level=\"1\">Allocation of depreciation, cost of tools: Participants allocated expenses, depreciation of fixed assets or instruments, tools of the tax expense to INCOME tax or reasonable cost.<\/li>\n<li aria-level=\"1\">For reference books: Check data accounting, invoice, bank statement to ensure there are no deviations big help prepare well for the states to declare next.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">2.4. Work quarterly<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Establishment of the declaration of VAT quarter: If the business quarterly VAT declaration (usually revenue, medium or small), tax accounting will draw up the declarations, VAT quarterly.<\/li>\n<li aria-level=\"1\">Establishment temporarily subject to CIT: Made interim corporate income tax (CIT) for each quarter (if specified), then payment of the temporary tax calculator.<\/li>\n<li aria-level=\"1\">Establishment declaration PIT if quarterly: is declared declaration PIT on a quarterly basis if the business chooses to do this declaration.<\/li>\n<li aria-level=\"1\">Report the situation to use invoice you: This is the first work to report the number of bills have been taking bills remaining,.. if the business is subject to reporting.<a href=\"https:\/\/taca.edu.vn\/mo-ta-cong-viec-ke-toan-thue\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">\u00a0<\/a><\/li>\n<li aria-level=\"1\">Analysis \u2013 risk assessment tax: the End of each quarter to review the data and assess potential risks (for example errors of the declaration, incurring large tax) and propose corrective measures.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">2.5. Work late and when the check<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Settlement tax: synthesis of the whole revenue, cost, depreciation, accruals,... to calculate the corporate INCOME tax finalization.<\/li>\n<li aria-level=\"1\">PIT finalization: If the company withhold personal income tax from employee wages, year-end tax accounting to reporting PIT finalization according to the regulations.<\/li>\n<li aria-level=\"1\">Reporting on the use of bills last year: If specified, the accounting will aggregate report this to the tax authorities.<\/li>\n<li aria-level=\"1\">Preparation of documents for inspection: The department of taxation to organize, store all documents \u2013 invoices, receipts, declarations \u2013 a scientific way to when the tax or audit inspection requirements, can deliver immediately. Here is the guide to business tax crucial in order to avoid being sanctioned or arrears as vouchers or arrangement is not reasonable.<\/li>\n<li aria-level=\"1\">Revaluation tax strategy: Based on the results of the finalization of the policy changes tax during the year, the tax division participated suggestions or adjusted tax planning for next year \u2014 for example adjust the estimated provisional tax, proposed use tax benefits (if any), or invest in technology tax to optimize the process.<\/li>\n<li aria-level=\"1\">Inventory \u2013 collating evidence from \u2013 books: End of the year is often the time of inventory, fixed assets, liabilities, funds should be coordinated with general accounting to collate data, ensuring high accuracy for reporting and settlement.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">3. The business tax accounting in business<\/h2>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-48683 size-full\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/cac-nghiep-vu-ke-toan-thue-2.png\" alt=\"C\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/cac-nghiep-vu-ke-toan-thue-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/cac-nghiep-vu-ke-toan-thue-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/cac-nghiep-vu-ke-toan-thue-2-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">3.1. In VAT<\/h3>\n<p style=\"text-align: justify;\">Value added tax (VAT) is a tax levied on the added value of goods and services. Accounting related tax, VAT included:<\/p>\n<table>\n<tbody>\n<tr>\n<td>Profession<\/td>\n<td>Details<\/td>\n<\/tr>\n<tr>\n<td>Bill note input \u2013 output<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">Bills head on: is the purchase invoices or services of the business. Tax accountants need to check the validity, legality simultaneously recorded to calculate the VAT is deducted.<\/li>\n<li aria-level=\"1\">Invoice output: is bill of sale or service provider. Accounting revenue recognition and calculation of VAT payable.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Declaration \u2013 pay VAT<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">K\u1ebf to\u00e1n l\u1eadp t\u1edd khai GTGT \u0111\u1ecbnh k\u1ef3 (theo th\u00e1ng ho\u1eb7c qu\u00fd t\u00f9y lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p), n\u1ed9p \u0111\u00fang h\u1ea1n.<\/li>\n<li aria-level=\"1\">Practical benefits: the declaration exactly help businesses avoid penalties for incorrect or late payment, while ensuring the business to make maximum use right to a tax deduction.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Collate \u2013 store vouchers<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">For invoice reconciliation with accounting records and bank statement to ensure consistency.<\/li>\n<li aria-level=\"1\">Storage bills science ready to provide when the tax inspection.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">For example, the Business purchased raw materials worth $ 100 million, VAT 10 million. When set up ledger: Debit TK 152 (raw materials) 100 million, Debt TK 1331 (tax VAT is deducted) 10 million, Have TK 111\/112 (cash\/bank) 110 million.<\/p>\n<h3 style=\"text-align: justify;\">3.2. Business of CIT<\/h3>\n<p style=\"text-align: justify;\">Corporate income tax (CIT) is a tax on the profits of the business. Professional accounting tax-related INCOME includes:<\/p>\n<table style=\"width: 82.18%; height: 261px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\">Profession<\/td>\n<td style=\"height: 24px;\">Details<\/td>\n<\/tr>\n<tr style=\"height: 79px;\">\n<td style=\"height: 79px;\">Determine taxable profit<\/td>\n<td style=\"height: 79px;\">\n<ul>\n<li aria-level=\"1\">K\u1ebf to\u00e1n\u00a0 t\u1ed5ng h\u1ee3p doanh thu\/chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf.<\/li>\n<li aria-level=\"1\">The cost is not valid (personal spending, penalty for violation,...) will be removed to calculate the correct tax.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 79px;\">\n<td style=\"height: 79px;\">Temporary pay tax quarterly<\/td>\n<td style=\"height: 79px;\">\n<ul>\n<li aria-level=\"1\">Real business is temporarily subject to CIT on a quarterly basis to submit to the tax authority.<\/li>\n<li aria-level=\"1\">Benefits: to help businesses balance, cash flow, avoid filing tax accrual at the end of the year, causing financial pressure.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 79px;\">\n<td style=\"height: 79px;\">Settlement tax year-end<\/td>\n<td style=\"height: 79px;\">\n<ul>\n<li aria-level=\"1\">Accounting tax reporting and settlement CIT end of the year, summing up the interim submission was made, determine the amount of tax arrears or is completed.<\/li>\n<li aria-level=\"1\">The right professional will help businesses reduce the risk of arrears and optimal tax expense.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Illustrative examples: profitable Business accounting 500 million, the cost of 50 million, advance corporate INCOME tax 20% \u2192 pay 90 million for the tax each quarter in advance.<\/p>\n<h3 style=\"text-align: justify;\">3.3. Professional on personal income tax and other taxes<\/h3>\n<table>\n<tbody>\n<tr>\n<td>Profession<\/td>\n<td>Details<\/td>\n<\/tr>\n<tr>\n<td>Personal income tax (PIT)<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">Apply for staff salaries and the earnings taxable.<\/li>\n<li aria-level=\"1\">Accounting-tax deduction from salaries, establishment declaration PIT, monthly, or quarterly filing for the tax authority.<\/li>\n<li aria-level=\"1\">Benefits: to help enterprises implement legal obligations to employees, avoid risk of arrears or penalty due to deductions wrong.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Other taxes<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">Export tax: apply with the importer of goods; at the same time, to record the amount of tax payable as well as submit the correct term.<\/li>\n<li aria-level=\"1\">Tax: pay early years in the book business as well as tracking to ensure businesses do not miss this obligation.<\/li>\n<li aria-level=\"1\">Environmental protection tax, other charges: apply with a number of manufacturing sectors; business tax monitor the account for this to avoid incurring penalties.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Illustrative example: The company pays wages to employees 20 million vnd\/month, PIT under the deductible 10% \u2192 accounting, tax deducted by 2 million, to submit to the tax authority before the 20th day of every month.<\/p>\n<h2 style=\"text-align: justify;\">4. Tax accounting procedures in business<\/h2>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-48684 size-full\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/quy-trinh-ke-toan-thue-3.png\" alt=\"Quy tr\u00ecnh k\u1ebf to\u00e1n thu\u1ebf\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/quy-trinh-ke-toan-thue-3.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/quy-trinh-ke-toan-thue-3-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/quy-trinh-ke-toan-thue-3-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">Step 1: solve the accounting profession arises<\/h3>\n<p style=\"text-align: justify;\">Tax accounting start by handling all the business economic incurred related to the taxation of business in a timely manner and exactly, this is the foundation for determining tax obligations. Specifically, the accountant should record the full invoice value input (such as purchase of raw materials, goods and services, production operations, business) as well as invoice output (from sales activities, providing service). At the same time, the need to identify and account the reasonable expenses be allowed except when calculating corporate income tax, conduct calculations \u2013 recorded depreciation of fixed assets in accordance with the regulations, as well as follow \u2013 handling the cash advance related to the operation of the company. Thorough preparation ensures the data input for the step-tax settlement declaration following is transparent and legal.<\/p>\n<p style=\"text-align: justify;\">Realistic goals: ensure business right \u2013 enough taxes payable, avoid deficiency cause penalty or arrears.<\/p>\n<p style=\"text-align: justify;\">For example, When the business purchased raw materials worth $ 50 million with 10% VAT, service tax has to record a full 60 million on the books, at the same time calculate the amount of VAT deductible.<\/p>\n<h3 style=\"text-align: justify;\">Step 2: \u2013 check the evidence from accounting<\/h3>\n<p style=\"text-align: justify;\">After the service has been recorded, tax accounting move on to stage set \u2013 check the validity of all the accounting documents such as invoices, value-added receipts detail, voucher, economic contract and other relevant documents. This check must be done meticulously to verify the legitimacy (with the right regulations, tax law does not), validity (full signature, seal, economic content) as well as full information of the stock from, because this is the only grounds for tax authorities to accept the cost\/tax deductible.<\/p>\n<p style=\"text-align: justify;\">The benefit of this step is incredibly important, help businesses minimize the risk of tax authorities denied the charges, from which avoided the account of administrative penalties should not be. To improve efficiency, professional solution is currently used accounting software dedicated to automatically check, collate data and, especially, information verification electronic invoice with the basis of official data of tax authorities guarantee the authenticity absolute before proceeding to the declaration.<\/p>\n<h3 style=\"text-align: justify;\">Step 3: take Notes bookkeeping<\/h3>\n<p style=\"text-align: justify;\">Establishment report internal After all transactions have been processed and vouchers was to check the validity of this transaction will be recorded in detail on the system of accounting of business in accordance with the accounting standards current. Specifically, the transaction will be updated in the book, general journal in chronological order, which is then aggregated into ledger of the accounts involved, and especially the window details separate track for each type of tax (such as VAT, CIT, PIT).<\/p>\n<p style=\"text-align: justify;\">The core objective of this work is to ensure consistency and absolute transparency of financial data do solid base for the tax reporting period and the settlement later.<\/p>\n<p style=\"text-align: justify;\">For example: revenue recognition sales, at the same time separates the VAT payable separately in TK 3331, to easily synthesized and filing monthly taxes.<\/p>\n<h3 style=\"text-align: justify;\">Step 4: perform work last states\/ pen late payment \u2013 the transfer window<\/h3>\n<p style=\"text-align: justify;\">At the time of the end of the period (month, quarter, or especially the end of the financial year), tax accountants to conduct the synthetic work important to close the window and prepare reports. This work includes cross-check and collate the data carefully between the ledger details, ledgers and internal reports to ensure consistency and accuracy of data. Next, the accountant must make the adjustments necessary directly related to tax obligations, for example to allocate prepaid expenses (for tools), accruals, cost (interest on the loan, the warranty), calculate and record depreciation of fixed assets according to the regulations, as well as the establishment reserves the account related to the tax (if any). Finally, to make the pen payment transfer revenue, cost, and determine the results of trading to close the window, preparing data synthesis for the preparation of financial statements.<\/p>\n<p style=\"text-align: justify;\">The benefit of this step is to help businesses get the data correct and complete to prepare financial reports and tax declarations on time, thereby avoiding deficiency and erroneous data, and the penalties involved.<\/p>\n<h3 style=\"text-align: justify;\">Step 5: Set up the balance sheet book \u2013 declaration-cost \u2013 data arising<\/h3>\n<p style=\"text-align: justify;\">General accounting figures from the details window, the balance sheet accounting, general revenues, expenses as well as taxes incurred.<\/p>\n<p style=\"text-align: justify;\">After completing the transfer, the end states, tax accounting proceed to sum up the whole data. This step requires the general accounting data in a systematic way from the details window and ledger to the Balance Sheet accounting and the financial statements other internal. At the same time, the accountant should sum up the whole of revenues, expenses incurred in the period and especially the total of the incurred tax related to the operation of the business.<\/p>\n<p style=\"text-align: justify;\">Key goal of this synthesis is to create data base accurate to cater to the declaration of the key taxes such as VAT, tax, customs, personal income tax, and the tax code in other periodically.<\/p>\n<p style=\"text-align: justify;\">For example: accountant, will sum all of the revenue and expenses of the quarter to determine the income taxable from that calculate the amount of corporate INCOME tax and temporarily pay for that quarter, at the same time to determine the exact total number of input tax eligible to be deducted, guarantee obligations tax done right, law, and optimization.<\/p>\n<h3 style=\"text-align: justify;\">Step 6: financial reporting \u2013 perform tax settlement<\/h3>\n<p style=\"text-align: justify;\">After completing the synthesis and balance data, accounting, tax move on to the highest stage is the financial reporting period-end or year-end. The this report must be fully specified, including the balance Sheet (subject to current situation, assets and sources of capital), report the results of business activity (reflecting the revenue and costs, profit) and statements of cash flows (cash flow analysis). In parallel, this is an important time to make tax settlement (usually the settlement of corporate INCOME tax and personal income tax every year) and report VAT in accordance with the provisions of the tax authority.<\/p>\n<p style=\"text-align: justify;\">The actual value of this step is extremely large, not only to help businesses understand their tax obligations payable or tax refund, but also ensure strict adherence to tax laws, avoid the legal risks. Moreover, the financial statements have been tax settlement will provide financial information is reliable for stakeholders such as shareholders, partners and banks.<\/p>\n<p style=\"text-align: justify;\">The data illustrate the importance: according to the synthesis report of the General department of Taxation in the year 2023, the business made settlement tax due proportion of violations of tax lower than 18% compared to the business non-compliance. Made settlement CIT, PIT, VAT reporting according to regulations.<\/p>\n<h3 style=\"text-align: justify;\">Step 7: store bookkeeping<\/h3>\n<p style=\"text-align: justify;\">After you have completed the declaration and payment of taxes, the final step and is also extremely important step is to store the books, vouchers, and the tax report in a scientific and systematic. All the accounting documents, from original invoice, proof of payment, diaries, ledgers, to the declarations and financial statements were filed, should be arranged in time sequence, type of service, or type of tax to ensure the ability to lookup easily and quickly when required from the round of inspections, tax or audit independence.<\/p>\n<p style=\"text-align: justify;\">Benefits crux of the storage benchmark is significantly minimize the risk of the tax arrears of tax or administrative fine due to not able to provide timely the original documents valid, while also creating a solid for the deployment process, internal control effectiveness. In the age of technology, solution practices is recommended is to use the system to digitize documents and the software manager tax professional use, the storage, preservation and retrieval becomes automatic, fast, save considerable time as well as operating costs for the business.<\/p>\n<h2 style=\"text-align: justify;\">5. Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf<\/h2>\n<h3 style=\"text-align: justify;\">5.1. Responsibility<\/h3>\n<p style=\"text-align: justify;\">Tax accounting is the parts center in the management of tax obligations of the business. The main responsibilities include:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Collect, check the validity of the bill, evidence from input \u2013 output: Each voucher must be examined legally, the right tax rules to ensure the account the cost\/revenue is recorded accurately. This step is important to reduce the risk of arrears or penalty due declaration wrong.<\/li>\n<li aria-level=\"1\">Ensure that all economic transactions are recorded in full: include buying and selling goods and services, personnel costs, depreciation of fixed assets. This helps books business always transparent, data, service management and effective decision-making.<\/li>\n<li aria-level=\"1\">Declaration \u2013 payment of tax due: taxes, VAT, CIT, PIT, other taxes have to be declared and paid in time limits prescribed by law.<\/li>\n<li aria-level=\"1\">Financial reporting \u2013 tax settlement last year: this includes general books, reports business results, financial balance, at the same time settlement payment of taxes has been paid for the year.<\/li>\n<li aria-level=\"1\">Track, update the changes to tax policy: regularly updates new tax laws, decrees and circulars related to adjustment, service reporting timely, avoid errors and violation of the law.<\/li>\n<li aria-level=\"1\">Storage \u2013 organize documents and science: The target is able to provide proof quickly when the tax inspector or inspection, at the same time support internal audit.<\/li>\n<li aria-level=\"1\">Gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u1ea7n thi\u1ebft: Khi c\u01a1 quan thu\u1ebf thanh tra, k\u1ebf to\u00e1n gi\u1ea3i tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n chi ph\u00ed &#8211; doanh thu &#8211; thu\u1ebf \u0111\u00e3 k\u00ea khai, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c x\u1eed ph\u1ea1t.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">5.2. Powers<\/h3>\n<p style=\"text-align: justify;\">Tax accounting is empowered to perform the work efficiently, including:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Requires the department to provide vouchers, bills related: this ensure that there is sufficient data to make the declaration the right term.<\/li>\n<li aria-level=\"1\">\u0110\u1ec1 xu\u1ea5t x\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u1ea7n thanh h\u1ee7y ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh: K\u1ebf to\u00e1n c\u00f3 quy\u1ec1n \u0111\u1ec1 xu\u1ea5t c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, \u0111\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 &#8211; tu\u00e2n th\u1ee7.<\/li>\n<li aria-level=\"1\">Guide accounting department facility or other departments: Provide professional guidance tax to the department associated with the implementation of the declaration, establishment reported in accordance with regulations.<\/li>\n<li aria-level=\"1\">Participate in policy formulation \u2013 the process of tax administration: Help setting business processes, internal control effectiveness, in accordance with the peculiarities of trading.<\/li>\n<li aria-level=\"1\">Information security: tax figures are provided only upon approval of the chief accountant or the board of directors, ensuring the safety of sensitive information.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">6. Important note about tax policy and risks<\/h2>\n<h3 style=\"text-align: justify;\">6.1. Risk warning for violations of the tax: stick figures, check out recent<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Strengthen the inspection tax: According to KPMG's tax authority continues to promote the operation, inspection and businesses are high risk \u2014 in particular, consider the behavior of the declaration is not correct, tax fraud, tax evasion or shipping price.<\/li>\n<li aria-level=\"1\">Risks from business electronic commerce (e-COMMERCE): business operations, e-COMMERCE continues to be \u201chot spots\u201d. In the first 6 months of year 2024, <a href=\"https:\/\/baochinhphu.vn\/kiem-soat-rui-ro-ve-thue-khi-kinh-doanh-thuong-mai-dien-tu-102240802172143194.htm?utm_source=chatgpt.com\" target=\"_blank\" rel=\"nofollow noopener\">General department of Taxation<\/a> was reviewing and handling of violations, with more than 4.560 taxpayers (including business \u2013 personal business online), arrears \u2013 tax penalties up to 297 billion.<\/li>\n<li aria-level=\"1\">Risk procedure declaration\/invoicing: business is reflected to declare tax two times because of errors in procedure or system that the big capital.<a href=\"https:\/\/plo.vn\/bi-ket-ca-nghin-ty-dong-vi-phai-ke-khai-thue-2-lan-post824139.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">\u00a0<\/a><\/li>\n<li aria-level=\"1\">Extension of tax, but still need to be careful: despite the Decree extension of tax (VAT, CIT, PIT, land rent) to the end of 31\/12\/2025, these things can create risks if the business is subjective in the management of data, or non-standard device profile exposition when the tax authority request.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The business understand the risks this helps the accounting department tax constructed response measures \u2014 such as advanced process control, standardized, service tax, proactive, prepared record when you check \u2014 from which minimize risk costs (fines, arrears) and protect cash flow.<\/p>\n<h3 style=\"text-align: justify;\">6.2. Three Major Changes From the Tax &amp; Accounting Latest (Apply 2025)<\/h3>\n<p style=\"text-align: justify;\">Here are three important changes in tax policies \u2013 tax accounting which business to note:<\/p>\n<ul>\n<li aria-level=\"1\">The VAT law new Law <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212476&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"nofollow noopener\">48\/2024\/QH15<\/a> with effect from 01\/07\/2025<\/li>\n<li>Subject to VAT conditions, to deduct the VAT to be edited.<a href=\"https:\/\/luatsu-vn.com\/wp-content\/uploads\/2025\/04\/Phap-luat-thue-2025.pdf?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">\u00a0<\/a><\/li>\n<li aria-level=\"2\">A number of decrees detailed instructions were issued (for example the Decree 181\/2025\/ND\u2011CP) to guide deduct VAT under the new rules.<a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/tong-hop-03-nghi-dinh-huong-dan-thue-gia-tri-gia-tang-2025-844891-208955.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">\u00a0<\/a><\/li>\n<li aria-level=\"2\">Gi\u00e1 tr\u1ecb v\u1edbi doanh nghi\u1ec7p: B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt ng\u00e0y nghi\u1ec7p v\u1ee5 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n, ki\u1ec3m so\u00e1t chi ph\u00ed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 lu\u1eadt m\u1edbi v\u00e0 tr\u00e1nh m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb.<\/li>\n<li>The new CIT law \u2014 Law <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214607&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"nofollow noopener\">CIT 67\/2025\/QH15<\/a> (with effect from 1\/10\/2025)<\/li>\n<li aria-level=\"2\">Change the rules about deductible expenses, how to determine taxable income and profit\/loss are compensated.<\/li>\n<li aria-level=\"2\">The new tax rate: small-scale business has revenue of less than 3 billion\/year is applied 15% tax, the revenue from 3-50 rate was 17% under the new Law.<\/li>\n<li aria-level=\"2\">Regulation INCOME tax preferential elongation: new investment projects can be applied preferential tax rate for longer (maximum 15 years) if you meet the conditions under the new law.<\/li>\n<li aria-level=\"2\">Value to businesses: If you understand the new law, businesses can take advantage of tax incentives, better, optimal investment strategies and adjustment tax plan accordingly to reduce the tax expense in a legal way.<\/li>\n<li>Strengthen tax administration, electron \u2013 transparent certificate from the tax<\/li>\n<li aria-level=\"2\">Tax Administration act is amended and supplemented to encourage the declaration, tax management through digital platforms \u2014 reduced risk crafts, flaws papers.<a href=\"https:\/\/lawplus.vn\/vi\/tong-hop-chinh-sach-thue-viet-nam-2025\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">\u00a0<\/a><\/li>\n<li aria-level=\"2\">Storage requirements electronic vouchers and tax reporting will be higher \u2014 businesses need to prepare digitizing system to respond quickly when the tax authority request check or inspection.<\/li>\n<li aria-level=\"2\">Value to businesses: Apply digitized in professional tax help save operating costs (reduce paperwork, manual), increased accuracy and more ready when the tax check \u2014 minimize the risk of sanctions for the stock from incomplete or invalid.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">7. Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u quy tr\u00ecnh nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n v\u1edbi LV-DX Accounting<\/h2>\n<p style=\"text-align: justify;\">Digitize business tax brings many practical benefits for business: reduce errors, fraud by manipulating the craft, optimized operation, saving time as well as personnel costs. At the same time support to manage cash flow, track obligations tax, VAT, CIT, PIT, and other taxes, along the collated data immediately. The tax report is to provide accurate, timely to comply with standard Vietnam, help leadership decisions quickly and more accurately.<\/p>\n<p style=\"text-align: justify;\">With LV-DX Accounting, the accounting profession tax is fully automated:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Recorded \u2013 handle stock from auto: Invoice, voucher, coupon, import \u2013 export warehouses are data entry and classified according to the type of tax, reduce errors manually.<\/li>\n<li aria-level=\"1\">Check valid invoice: software for projector invoice input\/output, ensure stock from legal before the declaration.<\/li>\n<li aria-level=\"1\">Reminder to submit tax \u2013 reporting: auto reminder of the declaration, tax payment, as well as aggregate data to prepare reports monthly, quarterly, and settlement years, helping businesses avoid penalties for late payment.<\/li>\n<li aria-level=\"1\">Transparent \u2013 internal control: Every pen payments, vouchers, and reports are stored electronically, easy lookup when the tax check, or when the internal projector.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">D\u00f9ng th\u1eed mi\u1ec5n ph\u00ed ph\u1ea7n m\u1ec1m LV-DX Accounting \u0111\u1ec3 t\u1ed1i \u01b0u to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ngay h\u00f4m nay:<a href=\"https:\/\/lacviet.vn\/en\/lv-dx-accounting\/\"> https:\/\/lacviet.vn\/lv-dx-accounting\/<\/a><\/p>\n<p style=\"text-align: justify;\">Tax accounting is the mainstay in management, corporate finance, plays an important role in ensuring legal compliance, risk control, as well as the optimal cost. Make accurate and effective, the professional tax help business financial transparency, enhance credibility with partner \u2013 shareholder \u2013 management agency. At the same time, the tax administration science create a solid base for strategic decisions, forecast cash flow accurately in order to optimize the cost of operation. This is also the key element that helps business flexibility to adapt to changing legal, enhance competitiveness and sustainable development in the long term.<\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n thu\u1ebf l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p, gi\u00fap ghi nh\u1eadn, ki\u1ec3m so\u00e1t v\u00e0 b\u00e1o c\u00e1o c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh. Th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 thu\u1ebf chu\u1ea9n x\u00e1c kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n n\u00e2ng cao t\u00ednh minh [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":48681,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[125],"class_list":["post-48679","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh-ke-toan","tag-nghiep-vu-ke-toan"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48679","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=48679"}],"version-history":[{"count":3,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48679\/revisions"}],"predecessor-version":[{"id":48690,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48679\/revisions\/48690"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/48681"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=48679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=48679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=48679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}