Submitting all tax declarations does not automatically mean an enterprise’s tax accounting records are fully compliant. Every declared figure requires supporting invoices, contracts, payment vouchers, and transaction records as a basis for verification, reconciliation, and explanation during tax audits. To ensure seamless data control from input vouchers to year-end financial reporting, Viet An Tax Agent provides comprehensive tax accounting services, including dossier verification, transaction bookkeeping, data reconciliation, tax return preparation, finalizing financial statements, and handing over accounting books according to the agreed scope. Utilizing professional tax accounting services in Vietnam helps businesses minimize financial risks and maintain strict regulatory compliance.
Comprehensive tax accounting services in Vietnam are performed periodically based on records provided by the business. Viet An receives and verifies vouchers, records arising transactions, prepares tax declarations, tracks figures, and completes accounting books according to the agreed scope of work.
A complete service package typically consists of three primary work groups:
| Work group | Main content |
| Input dossier control | Receiving, classifying, and verifying invoices, contracts, payment vouchers, and transaction records. |
| Accounting & tax processing | Bookkeeping, data reconciliation, preparing tax declaration dossiers, and determining financial obligations. |
| Handover & risk alerts | Handing over prepared dossiers, notifying tax liabilities, missing documents, and outstanding issues requiring further resolution. |
These services are suitable for:
Comprehensive Vietnam tax accounting services do not automatically include all internal financial management, HR administration, physical inventory management, processing prior-period data, or representing the company in tax audits unless explicitly agreed upon. The operational scope, deliverables, and arising fees are specifically defined in the service quotation and contract.
Service fees are determined based on the actual processing workload rather than invoice volume alone.
An enterprise with few invoices but active manufacturing, import-export operations, multiple bank accounts, or multiple business locations may require a larger processing scope than a consulting firm with high invoice volume but simple transactions.
| Enterprise status | Suitable ccope | Primary deliverables | Reference fee |
| No operations arising | Tracking filing status, receiving legal documents, establishing work schedules. | Periodic tax filings (if applicable), liability notifications, and document checklists. | From 500,000 VND/period |
| Low volume, simple transactions | Document verification, bookkeeping, tax filing, and year-end closing. | Tax returns, accounting data, financial statements, and accounting ledgers. | Custom quote based on profile |
| Regular operations | Multi-transaction bookkeeping, bank reconciliation, payables/receivables, assets, and payroll. | Periodic filings, reconciliation reports, risk alerts, and year-end book set. | Custom quote based on volume |
| Holding inventory or product costing | Adding inventory tracking, raw materials, finished products, and cost allocations. | Inventory reports, cost of goods sold data, detailed ledgers, and year-end reports. | Separate survey required |
| Import-export operations | Adding customs declaration processing, foreign currency, international payments, and trade files. | Import-export accounting data and related records. | Separate survey required |
| Handover mid-year | Checking opening balances, dossier status, and data processed prior to handover date. | Handover minutes, missing document list, and subsequent processing scope. | Quote after inspection |
| Ad-hoc service | Executing a single filing period, one specific report, or a designated task. | Deliverables corresponding to the specific request. | Quote per assignment |
Official fee quotes are finalized only after Viet An receives preliminary operational information from the business.
Quotation calculations consider the following factors:
Before signing a contract, businesses should verify whether the quotation fully specifies:
Clearly defining the service scope allows businesses to evaluate quotations on an equal basis, avoiding situations where low initial fees exclude essential year-end financial statements, ledgers, or audit support.
Viet An’s tax and accounting services in Vietnam are implemented across three main phases: enterprise onboarding, periodic operations, and year-end file finalization. Specific scope depends on ledger conditions, business models, and contractual agreements.
Onboarding workflows differ between newly established companies and businesses transitioning from previous accountants or service providers.
| Category | Viet An’s work scope | Onboarding deliverables |
| Newly established enterprises | Review legal dossiers, tax registration info, digital signatures, e-tax accounts, and e-invoice status. | Establish baseline status and identify required initial procedures. |
| Set up master lists for customers, suppliers, bank accounts, inventory items, assets, and tools. | Build initial accounting database framework. | |
| Guide client on collecting invoices, contracts, payment vouchers, and transaction records. | Provide periodic document submission checklist. | |
| Assign dedicated personnel, agree on data closing schedules and document transfer methods. | Establish bilateral coordination mechanism. | |
| Transitioning enterprises | Receive tax returns, financial statements, trial balances, and accounting software data. | Confirm opening balance figures. |
| Inspect debts, bank balances, cash, inventory, assets, loans, advances, and payroll. | Identify missing or inconsistent data. | |
| Record notices, requests, or pending matters with tax authorities. | Define existing unresolved tax issues. | |
| Classify data by status: complete, needs reconciliation, missing, or belongs to prior period. | Prepare onboarding status report. |
For businesses transitioning from another accounting provider, Viet An conducts a bookkeeping review and prepares an onboarding status report detailing:
Documenting record status upfront clearly defines the timeline when Viet An assumes operational responsibility for corporate tax compliance in Vietnam.
Periodic tasks follow a continuous cycle: Receive – Verify – Bookkeep – Reconcile – Declare – Alert
Steps in periodic execution |
Content |
| Receive & classify | Organize documents by revenue, expenses, bank, cash, receivables/payables, payroll, inventory, assets, loans, and tax liabilities |
| Verify documents | Cross-check invoices against contracts, delivery notes, acceptance records, bank proofs, and supporting transaction files |
| Bookkeep transactions | Record revenue, expenses, cash/bank entries, debts, payroll, assets, tools/supplies, inventory, loans, and tax items |
| Reconcile data | Verify consistency between invoices, bank statements, debt ledgers, inventory records, payroll, assets, and accounting software |
| Prepare tax returns | Draft monthly or quarterly Value-Added Tax (VAT), Personal Income Tax (PIT), and other tax returns within contract scope |
| Notify obligations | Send clients figures for confirmation, list missing vouchers, and state estimated tax liabilities due |
| Risk alerts | Highlight expenses lacking adequate documentation, unassigned transactions, unreconciled debts, or abnormal numbers |
Viet An checks transaction consistency across related documents:
If supporting grounds are insufficient, transactions are categorized on a missing document list. Viet An does not make assumed bookkeeping entries without necessary client information.
| Data category | Control focus |
|---|---|
| Invoices and revenue | Invoices issued, recorded revenue, and collected cash. |
| Bank accounts | Bank statement transactions against accounting ledger entries. |
| Receivables and payables | Outstanding receivables, payables, settled debts, and unassigned amounts. |
| Cash on hand | Cash receipts, cash disbursements, and physical cash ledger balances. |
| Inventory | Stock in, stock out, ending inventory quantities, and sales data. |
| Payroll | Payroll sheets, statutory deductions, and wage payment proofs. |
| Fixed assets | Purchase records, usage dates, original cost, and depreciation schedules. |
| Taxes | Declared tax returns, paid tax amounts, and remaining tax liabilities. |
After processing data, Viet An notifies the enterprise of items requiring completion:
Periodic risk alerts help businesses resolve document gaps ongoingly, avoiding accumulated errors at year-end.
At year-end, Viet An consolidates accounting data for the entire fiscal year, verifies balances, executes necessary closing entries, and prepares annual reports within service scope.
| Task group | Core content |
|---|---|
| Closing preparation | Collect year-end bank statements, inventory counts, debt confirmations, asset lists, loan files, and missing vouchers. |
| Balance verification | Perform a comprehensive bookkeeping review of cash, bank, debts, inventory, assets, tools, prepaid costs, and tax obligations. |
| Finalizing entries | Execute allocations, depreciation, year-end adjustments, revenue/cost transfers, and isolate items needing explanation. |
| Financial statements | Prepare a full set of financial statements under the applicable Vietnamese Accounting Standards (VAS). |
| Tax finalization | Summarize annual revenues, deductible expenses, adjustments, and provisionally paid tax amounts. |
| Ledger finalization | Export complete general ledgers and detailed accounting registers per scope. |
Before closing books, the enterprise must confirm or provide additional documentation regarding:
Annual financial statements prepared under applicable accounting regimes include the Balance Sheet / Statement of Financial Position, Income Statement, Cash Flow Statement (where applicable), Notes to Financial Statements, and Trial Balance.
Year-end tax finalization packages include Corporate Income Tax (CIT) finalization, Personal Income Tax (PIT) finalization, and related schedule attachments within contract scope.
Service deliverables serve as the tangible basis for evaluating completed work. Businesses should receive complete documentation for audit and archival purposes rather than simple submission notices.
| Deliverable | Content reflected |
|---|---|
| Received document list | Inventory of documents received from the client during the period. |
| Missing document list | Schedule of missing records and affected accounting entries. |
| Tax returns & schedules | Declared VAT, PIT, and other tax returns within scope. |
| Submission confirmations | Official e-tax system receipt confirmations. |
| Liability notifications | Summary of tax liabilities payable and payment deadlines. |
| Reconciliation sheets | Data reconciliation results per agreed service scope. |
| Risk alert reports | Identified issues requiring client confirmation or supplementation. |
| Accounting data files | Soft-copy reports or exported accounting data files per agreement. |
Upon completing annual accounting and reporting tasks, Viet An hands over the following files:
| Product group | Handover content |
|---|---|
| Reports & finalizations | Complete financial statements, CIT & PIT tax finalization packages, and trial balances. |
| General ledgers | General journal and general ledgers for all active accounts. |
| Detailed ledgers | Detailed registers for cash, bank, receivables, payables, inventory, and assets. |
| Tracking schedules | Asset depreciation schedules, tool allocation sheets, and inventory movement reports. |
| Electronic data | Accounting software data backup files and exported electronic report files. |
| Handover minutes | Formal document handover records confirming transferred physical/digital files. |
| Outstanding issues list | Summary of unresolved document gaps or items requiring ongoing tracking. |
This list is compiled separately to inform management of items lacking sufficient legal grounds at book closing:
| Tracking area | Potential arising content |
|---|---|
| Missing documents | Invoices, contracts, or payment vouchers not provided by the business. |
| Unconfirmed figures | Unverified cash, bank, debt, or asset ending balances. |
| Unassigned transactions | Bank deposits or withdrawals lacking clear business narratives. |
| Pending expenses | Expenses lacking sufficient supporting documentation for tax deduction. |
| Inventory variance | Discrepancies between accounting book inventory and physical count sheets. |
| Prior-Period issues | Errors or document defects originating prior to Viet An’s engagement. |
| Next-Period Carryover | Items requiring ongoing tracking, adjustment, or supplementation in subsequent periods. |
An unresolved issues report ensures management understands the exact data foundation behind the annual financial statements and establishes a clear action plan for remaining risks.
| Category | Representative documents |
| Corporate legal files | Enterprise Registration Certificate, Investment Registration Certificate (if FDI), specialized licenses, representative ID, and dependent unit files. |
| Sales revenue | Output e-invoices, sales contracts, delivery notes, acceptance minutes, liquidation records, and bank payment receipts. |
| Operating expenses | Input e-invoices, purchase contracts, payment requisitions, acceptance records, and bank payment vouchers. |
| Cash & Bank | Bank statements, payment orders, credit/debit advice notes, cash receipt vouchers, cash payment vouchers, and advance settlement files. |
| Payroll & HR | Labor contracts, timesheets, payroll registers, salary decisions, and wage payment proofs. |
| Inventory & assets | Goods receipt/issue notes, physical count sheets, consumption norms, asset files, handover minutes, and allocation tables. |
| Import & export | Foreign trade contracts, customs declarations, commercial invoices, packing lists, bills of lading, and international bank payment vouchers. |
| Prior-Period Data | Financial statements, accounting ledgers, tax returns, debt ledgers, inventory reports, and software backup files. |
Simply holding an e-invoice does not automatically constitute a complete legal document package. Businesses must retain records reflecting transaction execution, delivery, and payment.
The timeline below represents an internal coordination schedule between the client and Viet An:
| Timeline | Client responsibility | Viet An deliverable |
| During arising period | Retain invoices and transaction records. | Provide guidance on document completion. |
| Day 01 to 05 of following month | Transfer prior month’s documents. | Receive, organize, and classify files. |
| After receiving missing list | Supplement records or clarify entries. | Update data processing status. |
| Before finalizing figures | Confirm revenue, expenses, and pending items. | Finalize declaration dataset. |
| Before filing deadline | Approve figures and arrange tax payments. | Submit tax returns within scope. |
| Year-End | Provide physical inventory counts & debt confirmations. | Close ledgers & prepare financial statements. |
Businesses filing taxes quarterly should still transmit data monthly to allow early document verification and error detection.
When documents are transferred after the agreed data cutoff date, Viet An executes a structured 6-step workflow:
Responsibility and service limitationsClear division of responsibilities establishes operational accountability between Viet An and the client.
| Content area | Viet An responsibility | Client responsibility |
|---|---|---|
| Input dossiers | Verify documents within contracted scope. | Provide complete, truthful, and timely records. |
| Transaction authenticity | Request clarification for ambiguous entries. | Confirm actual commercial reality of transactions. |
| Bookkeeping entries | Record entries based on received data. | Respond to queries on unassigned entries. |
| Tax returns | Prepare and file returns within scope. | Confirm key figures prior to submission. |
| Financial Liabilities | Notify projected tax liabilities due. | Prepare funds and make timely tax payments. |
| Missing records | Issue missing document requests. | Supplement documents or provide written explanations. |
| Deliverable handover | Hand over periodic and year-end reports. | Review, confirm, and archive received files. |
| Confidentiality | Maintain strict data confidentiality. | Manage internal account credentials and access rights. |
| Tax explanations | Assist with explanations for work executed by Viet An. | Appoint authorized representative & supply original files. |
| Professional errors | Correct errors arising from Viet An’s execution. | Bear legal responsibility for invalid or concealed data. |
Viet An performs operations based on the documents provided by the enterprise. Viet An reserves the right to request adjustments/supplements, refuse to record, or require written confirmation from the enterprise for any transactions that lack clear evidence.
Clients retain sole legal responsibility for:
Unless explicitly agreed upon in writing, the following tasks are excluded from standard monthly tax accounting services. Viet An conducts separate scope evaluations and issues custom quotes before execution:
| Excluded work group | Specific excluded task / expense |
|---|---|
| Past accounting Data processing | Re-booking prior periods; restoring lost data; comprehensive Bookkeeping review for previous fiscal years; refiling submitted financial statements; re-declaring past tax returns; resolving historical debt or inventory defects originating prior to engagement. |
| In-Depth tax audit representation | Preparing multi-year audit dossiers; handling comprehensive tax audit defense; repeated in-person audit explanations; analyzing audit draft minutes; drafting formal administrative appeals or tax dispute filings. |
| Specialized tax services | Tax refund applications; tax incentive applications; Foreign Contractor Tax (FCT); transfer pricing compliance & master file preparation; capital assignment tax; corporate restructuring; cross-border transaction structuring; foreign expert PIT optimization. |
| Internal operational tasks | Cashiering; daily sales order tracking; payment approvals; debt collection; physical inventory management or physical stocktaking; HR administration; internal budgeting; custom management reporting; detailed job-costing setup. |
| Third-Party fees & expenses | Digital signature tokens; e-invoice software licenses; accounting software subscriptions; bank charges; external audit fees; translation fees; courier charges; state fees; special printing, binding, or document archiving costs. |
Note: Any tasks arising outside the scope of regular accounting services and third-party fees shall only be performed or paid after both parties have confirmed the requirement, scope, timeline, and associated costs.
Viet An applies an output-driven 10-step coordination workflow:
| Step | Work content | Deliverable / confirmation point |
|---|---|---|
| 1 | Collect preliminary enterprise info | Client information sheet |
| 2 | Review initial data condition | Initial document checklist & issue summary |
| 3 | Define service scope | Formal quotation & work annex |
| 4 | Formal engagement signing | Signed contract & document handover minutes |
| 5 | Establish working schedule | Document schedule & assigned team list |
| 6 | Periodic data processing | Missing document lists, entries, & reconciliation sheets |
| 7 | Pre-filing confirmation | Declared numbers & projected tax liability summary |
| 8 | Post-period handover | Filed returns, filing confirmations, & alert sheets |
| 9 | Year-end closing | Financial statements, tax finalizations, & ledgers |
| 10 | Final annual handover | Complete deliverable inventory & outstanding issue report |
Communication Protocols
To maintain operational efficiency and document security, each client should maintain:
Yes. Before commencing periodic work mid-year, Viet An conducts a bookkeeping review of opening balances, filed returns, software data, and handover records from the former accountant. Resolving prior discrepancies is quoted separately.
Clients can transfer digital scans or e-files for periodic processing. However, the enterprise remains responsible for archiving original hard-copy documents and providing them upon request during tax inspections.
Yes. Transmitting data monthly allows early identification of missing invoices, unassigned bank entries, debt variances, and inventory discrepancies.
Viet An reviews the affected tax period, assesses financial impacts, and advises on filing supplemental tax returns. Additional processing fees apply if significant adjustments are required.
No. Periodic fees apply to transactions arising from the contract start date forward. Reviewing or correcting past data requires a separate survey and quotation.
Depending on the contract, clients receive a complete set of financial statements, CIT/PIT tax finalization returns, trial balances, general ledgers, detailed registers, asset depreciation schedules, and software backup files.
Yes. If voucher volume, headcount, bank accounts, or business locations exceed initial contract tiers, both parties adjust the package to reflect the new workload.
Routine explanations for returns prepared by Viet An are supported under contract. Comprehensive multi-year tax audit representation or handling extensive tax inspections is provided as a separate professional service.
Fees are determined by the number of dependent units, transaction locations, accounting methods, local filing obligations, and data consolidation requirements.
Yes. A clear responsibility matrix defines tasks executed by internal staff versus tasks verified, declared, and finalized by Viet An.
Yes. Key indicators, projected tax obligations, and pending issues are sent for executive confirmation prior to final submission.
Do not let accounting oversights turn into severe tax liabilities for your business. Contact Viet An Tax Agent today for a complete document status evaluation, professional scope consultation, and a tailored package of tax declaration services in Vietnam.
