{"id":7133,"date":"2025-12-31T00:31:42","date_gmt":"2025-12-31T07:31:42","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7133"},"modified":"2025-12-31T00:31:42","modified_gmt":"2025-12-31T07:31:42","slug":"quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/","title":{"rendered":"Accounting procedures for newly established businesses \u2013 Avoid mistakes from the start."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The accounting process for newly established businesses is not just a mandatory procedure, but a crucial foundation for controlling costs, complying with the law, and optimizing taxes from the very first year of operation. In the context of continuously updated tax policies and electronic invoices in 2026, many startups that are not familiar with the regulations risk being subject to back taxes and penalties simply for implementing incorrect accounting practices from the outset. Based on current legal documents and practical experience advising newly established businesses, this article will provide detailed guidance on the accounting process for newly established businesses, helping startups operate legally, maintain financial transparency, and achieve sustainable growth.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Giai_doan_1_Thiet_lap_nen_tang_va_cong_cu_ke_toan_ban_dau\" >Phase 1: Establishing the initial accounting foundation and tools<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Chu_ky_so_va_Hoa_don_dien_tu\" >Digital signatures and electronic invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Cap_nhat_tai_khoan_ngan_hang_vao_thong_tin_dang_ky_doanh_nghiep\" >Update your bank account information in your business registration details.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Khai_thue_ban_dau_va_le_phi_mon_bai\" >Initial tax declaration and business license fees<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Giai_doan_2_Lua_chon_che_do_ke_toan_va_xay_dung_he_thong_so_sach\" >Phase 2: Choosing an accounting method and establishing a bookkeeping system.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Xay_dung_He_thong_Chung_tu_va_Hinh_thuc_so_ke_toan\" >Establishing a System of Documents and Accounting Ledger Formats<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Giai_doan_3_Quy_trinh_nghiep_vu_hang_thang_va_quy\" >Phase 3: Monthly and Quarterly Business Processes<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Ke_khai_Thue_Gia_tri_gia_tang_GTGT\" >Value Added Tax (VAT) Declaration<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Thue_Thu_nhap_ca_nhan_TNCN_va_Bao_hiem\" >Personal Income Tax and Insurance<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Thue_Thu_nhap_doanh_nghiep_TNDN_tam_tinh\" >Estimated Corporate Income Tax (CIT)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Giai_doan_4_Bao_cao_tai_chinh_va_Quyet_toan_thue_cuoi_nam\" >Phase 4: Financial reporting and year-end tax settlement<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Thoi_han_nop_ho_so_quyet_toan\" >Deadline for submitting settlement documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Ho_so_Bao_cao_tai_chinh\" >Financial Statement File<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Rui_ro_va_Xu_phat_vi_pham_hanh_chinh\" >Risks and Penalties for Administrative Violations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Cau_hoi_thuong_gap_FAQ_ve_quy_trinh_ke_toan_doanh_nghiep_moi_thanh_lap\" >Frequently Asked Questions (FAQ) about accounting procedures for newly established businesses<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Doanh_nghiep_moi_thanh_lap_co_bat_buoc_phai_thue_ke_toan_ngay_khong\" >Is it mandatory for newly established businesses to hire an accountant right away?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Nam_dau_chua_phat_sinh_doanh_thu_co_phai_nop_bao_cao_tai_chinh_va_quyet_toan_thue_khong\" >In the first year, before any revenue is generated, is it necessary to submit financial statements and tax returns?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Doanh_nghiep_moi_thanh_lap_nen_chon_ke_khai_thue_GTGT_theo_phuong_phap_nao\" >Which VAT declaration method should newly established businesses choose?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Chi_phi_nao_cua_startup_de_bi_loai_khi_quyet_toan_thue_TNDN\" >Which startup expenses are most likely to be disallowed during corporate income tax settlement?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Khong_gop_du_von_dieu_le_dung_han_co_anh_huong_gi_den_ke_toan_va_thue\" >What are the accounting and tax implications of failing to contribute the full registered capital on time?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap\/#Cac_dich_vu_khac\" >Other services<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Thiet_lap_nen_tang_va_cong_cu_ke_toan_ban_dau\"><\/span><b>Phase 1: Establishing the initial accounting foundation and tools<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7137\" aria-describedby=\"caption-attachment-7137\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7137\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg\" alt=\"Thi\u1ebft l\u1eadp n\u1ec1n t\u1ea3ng v\u00e0 c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n ban \u0111\u1ea7u trong quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thiet-lap-nen-tang-va-cong-cu-ke-toan-ban-dau-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7137\" class=\"wp-caption-text\">Establishing the initial accounting foundation and tools in the accounting process of a newly established business.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">This is the first and most important step in the accounting process for a newly established business.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chu_ky_so_va_Hoa_don_dien_tu\"><\/span><b>Digital signatures and electronic invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In the context of comprehensive digital transformation in tax management and administrative transactions, a proper understanding of the legal nature, usability, and role of digital signatures is a mandatory requirement when implementing accounting processes for newly established businesses. Specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal basis: According to Clause 6, Article 3 of the Law on Electronic Transactions 2023, a digital signature is an electronic signature that uses an asymmetric key algorithm to verify the identity of the signatory and ensure the integrity of the data message.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal validity: Guidance in Decree 23\/2025\/ND-CP clearly stipulates that the digital signature of the legal representative or authorized person has the same legal validity as the seal and handwritten signature of the enterprise in civil, economic, and administrative transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Role: This is a mandatory tool for fulfilling electronic tax obligations, including signing tax returns, signing invoices, and conducting online social insurance and customs transactions.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Electronic invoices (e-invoices):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obligation to use: Based on Article 91 of the Tax Administration Law No. 38\/2019\/QH14, businesses selling goods or providing services must issue electronic invoices to buyers, regardless of the value of each sale of goods or provision of services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Registration process: According to Article 15 of Decree 123\/2020\/ND-CP, businesses register to use electronic invoices through an electronic invoice service provider by completing the Electronic Invoice Registration Declaration Form No. 01\/DKT-HDDT. The tax authority will send a notification of acceptance or rejection within 01 working day from the date of receiving the declaration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Classification: Newly established businesses are typically subject to using electronic invoices with tax authority codes to ensure maximum transparency.<\/span><\/li>\n<\/ul>\n<p><b>Note: <\/b><span style=\"font-weight: 400;\">For service industries (food and beverage, retail), the mandatory use of electronic invoices generated from cash registers, as stipulated in Circular 78\/2021\/TT-BTC, aims to control actual revenue and protect consumer rights.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cap_nhat_tai_khoan_ngan_hang_vao_thong_tin_dang_ky_doanh_nghiep\"><\/span><b>Update your bank account information in your business registration details.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Although the 2014 Enterprise Law does not mandate that businesses open a bank account at the time of establishment, in reality, a bank account plays a crucial role throughout its operation. Owning a separate account facilitates payments, ensures transparency of cash flow, and meets the requirements for large-value transactions, especially payments of 20 million VND or more as stipulated by tax laws.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses can contact any commercial bank to open their payment account (an account in the business&#039;s name). When opening an account, businesses need to bring the following documents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A certified copy of the Business Registration Certificate;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Certified copies of documents proving the legal representative&#039;s status (e.g., appointment decision, company charter, etc.);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A certified copy of the Decision appointing the Chief Accountant or the Decision appointing the Person in Charge of Accounting;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Certified copies of the valid Citizen Identity Card, National Identity Card, or Passport of: the legal representative, the chief accountant, or the person in charge of accounting of the enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A power of attorney is required if the account is not opened in person by the legal representative.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Within 10 days of opening the account, the enterprise must notify the Business Registration Department \u2013 Department of Planning and Investment where the enterprise&#039;s head office is located of its bank account information.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Notification can be made in one of two ways: by submitting it directly to the Business Registration Office or by submitting it online through the National Electronic Portal for Business Registration.<\/span><a href=\"https:\/\/dangkykinhdoanh.gov.vn\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">dangkykinhdoanh.gov.vn<\/span><\/a><span style=\"font-weight: 400;\">).<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khai_thue_ban_dau_va_le_phi_mon_bai\"><\/span><b>Initial tax declaration and business license fees<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Immediately after receiving the Business Registration Certificate, initial tax declaration and determination of business license fee obligations are mandatory steps to ensure the business operates in accordance with tax laws and to avoid penalties in the first year of establishment. Specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">First-year fee exemption: According to Clause 1, Article 1 of Decree 22\/2020\/ND-CP amending and supplementing Decree 139\/2016\/ND-CP, newly established enterprises are exempt from business license fees in their first year of establishment (from January 1st to December 31st).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deadline for filing the declaration: According to Clause 1, Article 10 of Decree 126\/2020\/ND-CP, newly established taxpayers must file the business license fee declaration no later than January 30th of the year following their establishment or commencement of production and business activities.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After completing the initial legal and accounting framework setup, businesses need to move on to the equally crucial stage of selecting a suitable accounting system and establishing an accounting system from scratch. This ensures that financial recording, tracking, and reporting are carried out consistently and in accordance with legal regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Lua_chon_che_do_ke_toan_va_xay_dung_he_thong_so_sach\"><\/span><b>Phase 2: Choosing an accounting method and establishing a bookkeeping system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7136\" aria-describedby=\"caption-attachment-7136\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7136\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg\" alt=\"Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch trong quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Che-do-ke-toan-va-xay-dung-he-thong-so-sach-trong-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7136\" class=\"wp-caption-text\">Accounting system and bookkeeping setup in the accounting process of newly established businesses.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Businesses must notify or adopt an appropriate accounting system from the very first accounting period. This choice directly affects the chart of accounts and financial statement formats.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 200\/2014\/TT-BTC: Applicable to all types of businesses. This is the most comprehensive accounting system, requiring detailed accounting of type 6 accounts (621, 622, 627) for cost calculation and mandating the preparation of a complete set of financial statements including 4 main forms. Large businesses or those with foreign direct investment (FDI) often prioritize this option to ensure international consistency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 133\/2016\/TT-BTC: Specifically for small and medium-sized enterprises (SMEs) according to the standards in Law No. 04\/2017\/QH14 on Supporting Small and Medium-sized Enterprises. This system simplifies the process by eliminating intermediate cost aggregation accounts (using account 154 directly), and offers more flexible financial statement templates, suitable for the personnel capabilities of startups.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 99\/2025\/TT-BTC: This is the latest document guiding the application of digital accounting for innovative startups. This circular allows businesses to record transactions based on electronic transaction evidence extracted directly from the software system without necessarily printing traditional paper documents, and also updates new accounts related to intellectual property and risky investments.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Xay_dung_He_thong_Chung_tu_va_Hinh_thuc_so_ke_toan\"><\/span><b>Establishing a System of Documents and Accounting Ledger Formats<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Based on Article 26 of the 2015 Accounting Law, enterprises have the right to choose the form of accounting books that suits their specific production and business characteristics and their level of technological application.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Principles of Document Construction: According to Article 16 of the Accounting Law, accounting documents are the sole legal basis for recording transactions. For new businesses, it is essential to immediately establish a document flow process: from requesting payment, approval, creating vouchers (receipts, disbursements, inventory, and sales), signing and approval to recording transactions. From 2026 onwards, the digital transformation era encourages the use of electronic documents with digital signatures to ensure security and transparency.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Common types of notebooks:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">General Journal: The most common and easiest to implement in accounting software. All transactions are recorded in chronological order before being transferred to the General Ledger.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Journal \u2013 Ledger: Suitable for very small businesses with few transactions, allowing you to track account changes directly on a single journal entry.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The accounting system must ensure continuity and must not be altered (if it is a paper ledger) or must have a record of edit history (if it is an electronic ledger) to facilitate tax audits and inspections by the Tax authorities, as stipulated in Article 27 of the 2015 Accounting Law.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Quy_trinh_nghiep_vu_hang_thang_va_quy\"><\/span><b>Phase 3: Monthly and Quarterly Business Processes<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After completing the legal framework and accounting system, businesses enter the phase of periodic accounting operations. This phase involves tax declaration obligations, labor management, and regular monitoring of business results, requiring accountants to follow the correct procedures and deadlines to minimize the risk of tax arrears and administrative penalties. Specifically, this phase includes the following:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ke_khai_Thue_Gia_tri_gia_tang_GTGT\"><\/span><b>Value Added Tax (VAT) Declaration<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Filing Value Added Tax (VAT) returns is one of the key tax obligations in the accounting process of newly established businesses. It requires businesses to correctly determine the filing period, the tax calculation method, and fully comply with current regulations to avoid the risk of tax arrears and penalties. Specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Filing period: Newly established businesses file VAT returns quarterly as stipulated in Point a, Clause 1, Article 9 of Decree 126\/2020\/ND-CP. After 12 months of operation, the business may consider switching to monthly filing if revenue reaches the prescribed threshold.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calculation method: Choose either the deduction method (Article 10 of the Value Added Tax Law) or the direct method (Article 11 of the Value Added Tax Law).<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See details:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-gtgt\/\"><span style=\"font-weight: 400;\">Instructions for filing VAT returns.<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Thue_Thu_nhap_ca_nhan_TNCN_va_Bao_hiem\"><\/span><b>Personal Income Tax and Insurance<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In addition to tax obligations to the State, newly established businesses need to pay special attention to taxes and mandatory obligations directly related to employees, including personal income tax and insurance contributions as stipulated by current regulations. Specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Registering tax identification numbers for employees: Based on Article 33 of the 2019 Tax Administration Law, businesses are responsible for registering tax identification numbers (TINs) for their employees.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Insurance Contributions: According to the Social Insurance Law 2014 (and updated documents 2025), businesses make contributions to the following funds: Social Insurance (17.51 TP3T), Health Insurance (31 TP3T), and Unemployment Insurance (11 TP3T) based on the employee&#039;s insurance contribution salary.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Thue_Thu_nhap_doanh_nghiep_TNDN_tam_tinh\"><\/span><b>Estimated Corporate Income Tax (CIT)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Provisional tax payment obligation: According to Clause 3, Article 1 of Decree 91\/2022\/ND-CP (amending Decree 126\/2020\/ND-CP), the total amount of provisional corporate income tax paid for four quarters must not be less than 80% of the corporate income tax payable according to the annual tax settlement. If underpaid, the enterprise must pay late payment penalties calculated on the underpaid amount.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_4_Bao_cao_tai_chinh_va_Quyet_toan_thue_cuoi_nam\"><\/span><b>Phase 4: Financial reporting and year-end tax settlement<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Year-end financial reporting and tax settlements summarize all accounting and tax activities of a business during the fiscal year, and serve as the basis for tax authorities to assess the level of legal compliance. Understanding the deadlines, required documents, and reporting requirements will help businesses minimize the risk of tax arrears and penalties, and ensure financial transparency. Specifically, businesses should note the following:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_quyet_toan\"><\/span><b>Deadline for submitting settlement documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Based on Point a, Clause 2, Article 44 of the 2019 Tax Administration Law, the deadline for submitting annual tax return documents is as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The deadline for filing annual tax returns is the last day of the third month following the end of the calendar year or fiscal year. (Usually March 31st).<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Ho_so_Bao_cao_tai_chinh\"><\/span><b>Financial Statement File<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Compliance with Vietnamese Accounting Standards (VAS) and the regulations in Article 29 of the 2015 Accounting Law is required, including: the Balance Sheet, Income Statement, Cash Flow Statement, and Notes to the Financial Statements.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_va_Xu_phat_vi_pham_hanh_chinh\"><\/span><b>Risks and Penalties for Administrative Violations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7135\" aria-describedby=\"caption-attachment-7135\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7135\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg\" alt=\"R\u1ee7i ro v\u00e0 x\u1eed ph\u1ea1t khi tri\u1ec3n khai sai quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-va-xu-phat-khi-trien-khai-sai-quy-trinh-ke-toan-doanh-nghiep-moi-thanh-lap-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7135\" class=\"wp-caption-text\">Risks and penalties for incorrect implementation of accounting procedures in newly established businesses.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Accountants need to be familiar with Decree 125\/2020\/ND-CP regulating administrative penalties for violations related to taxes and invoices:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late filing of tax returns: Fines ranging from VND 2,000,000 to VND 25,000,000 depending on the length of the delay (Article 13).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Capital contribution violations: Based on Article 47 of the 2020 Enterprise Law, members must contribute the full amount of capital and the correct type of assets as committed within 90 days from the date of issuance of the Business Registration Certificate. If the capital contribution is not fully contributed, the interest expense corresponding to the deficient capital contribution will be disallowed when calculating corporate income tax according to Circular 96\/2015\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Establishing proper accounting procedures for newly established businesses from the outset not only helps startups fully comply with legal regulations but also creates a foundation for financial control, optimizes tax costs, and minimizes risks during future audits and settlements. In the context of constantly updated tax policies and accounting regulations, proactively reviewing and standardizing accounting records according to a set roadmap is a key factor in ensuring stable operation and sustainable business growth.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you&#039;re in the startup phase and not yet confident in implementing a professional accounting and tax system, consulting with MAN \u2013 Master Accountant Network, with its team of highly specialized accounting and tax experts, will help you save time, costs, and avoid unnecessary mistakes. A properly designed accounting process from the very first year is a crucial step in preparing your business to raise capital, expand operations, and increase its reputation in the market.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\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><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><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_FAQ_ve_quy_trinh_ke_toan_doanh_nghiep_moi_thanh_lap\"><\/span><b>Frequently Asked Questions (FAQ) about accounting procedures for newly established businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_co_bat_buoc_phai_thue_ke_toan_ngay_khong\"><\/span>Is it mandatory for newly established businesses to hire an accountant right away?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHiring an in-house accountant isn&#039;t mandatory from the start. However, businesses must still fulfill their tax filing obligations, maintain accounting records, and prepare financial reports as required by regulations. For small startups, using a full-service accounting firm is often the most cost-effective solution and reduces the risk of legal errors.                    <\/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><span class=\"ez-toc-section\" id=\"Nam_dau_chua_phat_sinh_doanh_thu_co_phai_nop_bao_cao_tai_chinh_va_quyet_toan_thue_khong\"><\/span>In the first year, before any revenue is generated, is it necessary to submit financial statements and tax returns?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. Even without revenue, newly established businesses must still prepare and submit annual financial statements and corporate income tax returns (if applicable) on time. The lack of revenue does not mean they are exempt from reporting obligations.                    <\/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><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_nen_chon_ke_khai_thue_GTGT_theo_phuong_phap_nao\"><\/span>Which VAT declaration method should newly established businesses choose?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tMost startups should use the deduction method to claim input VAT deductions, especially when they have significant initial investment costs. The direct method is only suitable for small businesses with few input invoices or specialized operations.                    <\/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><span class=\"ez-toc-section\" id=\"Chi_phi_nao_cua_startup_de_bi_loai_khi_quyet_toan_thue_TNDN\"><\/span>Which startup expenses are most likely to be disallowed during corporate income tax settlement?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tExpenses without legitimate invoices, cash payments exceeding the prescribed limit, expenses not related to production and business operations, or interest expenses corresponding to insufficient capital contributions as committed are all at risk of being disallowed during the final settlement.                    <\/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><span class=\"ez-toc-section\" id=\"Khong_gop_du_von_dieu_le_dung_han_co_anh_huong_gi_den_ke_toan_va_thue\"><\/span>What are the accounting and tax implications of failing to contribute the full registered capital on time?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThis has a direct impact. If the capital contribution is not fully paid within 90 days, the business must adjust its charter capital, and the corresponding interest expense for the shortfall will not be deductible when calculating corporate income tax.                    <\/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 c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i thu\u00ea k\u1ebf to\u00e1n ngay kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i tuy\u1ec3n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ngay t\u1eeb \u0111\u1ea7u. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf, l\u1eadp s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh. V\u1edbi startup quy m\u00f4 nh\u1ecf, vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i th\u01b0\u1eddng l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 gi\u1ea3m r\u1ee7i ro sai s\u00f3t ph\u00e1p l\u00fd.\"\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\": \"N\u0103m \u0111\u1ea7u ch\u01b0a ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 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. D\u00f9 ch\u01b0a c\u00f3 doanh thu, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u1eabn ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN (n\u1ebfu c\u00f3) \u0111\u00fang th\u1eddi h\u1ea1n. Vi\u1ec7c kh\u00f4ng ph\u00e1t sinh doanh thu kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o.\"\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\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u00ean ch\u1ecdn k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u1ea7n l\u1edbn startup n\u00ean \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1eb7c bi\u1ec7t khi c\u00f3 nhi\u1ec1u chi ph\u00ed \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u. Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p nh\u1ecf, \u00edt h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9.\"\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\": \"Chi ph\u00ed n\u00e0o c\u1ee7a startup d\u1ec5 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf TNDN?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, thanh to\u00e1n ti\u1ec1n m\u1eb7t v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ho\u1eb7c chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p ch\u01b0a \u0111\u1ee7 theo cam k\u1ebft \u0111\u1ec1u c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n.\"\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\": \"Kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00fang h\u1ea1n c\u00f3 \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp. N\u1ebfu kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n trong 90 ng\u00e0y, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 ph\u1ea7n chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p thi\u1ebfu s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>Other services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Auditing: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Auditing Services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Construction Auditing Services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Financial statement audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting and Taxation: <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax report<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Transfer Pricing Advisory<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax Accounting Services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Transfer Pricing Service<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Affiliate Trading Service<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal aspects: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Work permit services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Business registration certification services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Investment Certificate\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Transfer Pricing Service<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Affiliate Trading Service<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Business Operations Consulting Services<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b><i>MAN Editorial Board \u2013 Master Accountant Network<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>The accounting process for newly established businesses is not just a mandatory procedure, but a foundation that determines the ability to control costs, comply with the law, and optimize taxes right from the first year of operation. In the context of continuously changing tax policies and electronic invoicing, [...]<\/p>","protected":false},"author":4,"featured_media":7134,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7133","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7133","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7133"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7133\/revisions"}],"predecessor-version":[{"id":7138,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7133\/revisions\/7138"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7134"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}