{"id":7302,"date":"2026-01-20T23:54:58","date_gmt":"2026-01-21T06:54:58","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7302"},"modified":"2026-01-20T23:54:58","modified_gmt":"2026-01-21T06:54:58","slug":"thu-thap-va-phan-loai-chung-tu-goc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/thu-thap-va-phan-loai-chung-tu-goc\/","title":{"rendered":"80% The company made a mistake in the collection and classification of original documents."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In the digital age of 2026, collecting and classifying original documents is no longer just an administrative task, but has become a cornerstone of financial risk management and tax compliance for businesses. Under the impact of Circular 99\/2025\/TT-BTC and the comprehensive electronic invoicing system, any errors in original documents can lead to expense disallowance, tax arrears, and accounting penalties. This article, from the perspective of a Chief Accountant with 30 years of experience, will provide an in-depth analysis of the strategy for collecting and classifying original documents in 2026, from controlling transactions at the point of origin and scientifically classifying them according to digital data standards, to building a solid &quot;legal shield&quot; before each tax audit and settlement.<\/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' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-thap-va-phan-loai-chung-tu-goc\/#Chung_tu_goc_la_gi\" >What are original documents?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-thap-va-phan-loai-chung-tu-goc\/#Dac_diem_cot_loi_cua_Chung_tu_goc\" >The core characteristics of original documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-thap-va-phan-loai-chung-tu-goc\/#Tam_quan_trong_cua_Ho_so_goc_trong_nam_2026\" >The Importance of Original Documents in 2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-thap-va-phan-loai-chung-tu-goc\/#Thu_thap_chung_tu_goc_Nghe_thuat_kiem_soat_tu_%E2%80%9CCua_ngo%E2%80%9D\" >Collecting original documents: The art of control from the &quot;Gateway&quot;<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-thap-va-phan-loai-chung-tu-goc\/#Phan_biet_Chung_tu_goc_va_Chung_tu_ghi_so\" >Distinguishing between Original Documents and Journal Entries<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-thap-va-phan-loai-chung-tu-goc\/#Danh_muc_Chung_tu_bat_buoc_theo_tung_nghiep_vu\" >List of required documents for each transaction<\/a><\/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\/thu-thap-va-phan-loai-chung-tu-goc\/#Quy_trinh_thu_thap_chuyen_nghiep\" >Professional data collection process<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-thap-va-phan-loai-chung-tu-goc\/#Phan_loai_chung_tu_goc_Khoa_hoc_quan_tri_ho_so_chuyen_nghiep\" >Classification of original documents: Professional document management science<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-thap-va-phan-loai-chung-tu-goc\/#_Phan_loai_theo_cong_dung\" >\u00a0Classification by function<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-thap-va-phan-loai-chung-tu-goc\/#Phan_loai_theo_hinh_thuc\" >Classification by form<\/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\/thu-thap-va-phan-loai-chung-tu-goc\/#Kiem_tra_tinh_phap_ly_truoc_ky_quyet_toan_thue\" >Verify legal compliance before tax settlement.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-thap-va-phan-loai-chung-tu-goc\/#Luu_tru_va_bao_quan_theo_Thong_tu_992025ND-CP_va_che_tai_xu_phat\" >Storage and preservation in accordance with Circular 99\/2025\/ND-CP and penalties for violations.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-thap-va-phan-loai-chung-tu-goc\/#Quy_dinh_ve_luu_tru\" >Storage regulations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-thap-va-phan-loai-chung-tu-goc\/#_Cac_muc_xu_phat_vi_pham_ve_luu_tru_bao_quan\" >\u00a0Penalties for violations related to storage and preservation.<\/a><\/li><\/ul><\/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\/thu-thap-va-phan-loai-chung-tu-goc\/#Ket_luan_va_khuyen_nghi\" >Conclusion and recommendations<\/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\/thu-thap-va-phan-loai-chung-tu-goc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chung_tu_goc_la_gi\"><\/span><b>What are original documents?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Original documents are initial accounting evidence reflecting an economic and financial transaction that has occurred and been completed. They are prepared at the time the transaction occurs and serve as the direct legal basis for recording in accounting books and settling taxes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_cot_loi_cua_Chung_tu_goc\"><\/span><b>The core characteristics of original documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A document is considered a valid original document if it meets the following criteria:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The first occurrence when a transaction takes place.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accurately reflect the content, value, and subject matter of the transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It has all the necessary legal elements (date, signature\/digital signature, tax code, content, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It serves as the direct basis for preparing accounting vouchers.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_Ho_so_goc_trong_nam_2026\"><\/span><b>The Importance of Original Documents in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7304\" aria-describedby=\"caption-attachment-7304\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7304\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-viec-thu-thap-va-phan-loai-chung-tu-goc.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c thu th\u1eadp v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb g\u1ed1c\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-viec-thu-thap-va-phan-loai-chung-tu-goc.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-viec-thu-thap-va-phan-loai-chung-tu-goc-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-viec-thu-thap-va-phan-loai-chung-tu-goc-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-viec-thu-thap-va-phan-loai-chung-tu-goc-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Tam-quan-trong-cua-viec-thu-thap-va-phan-loai-chung-tu-goc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7304\" class=\"wp-caption-text\">The importance of collecting and classifying original documents.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">According to the 2015 Accounting Law and the latest guidelines in Circular 99\/2025\/TT-BTC, accounting documents are papers and information carriers that reflect economic and financial transactions that have occurred and been completed, serving as the basis for recording in accounting books. Of these, original documents are the primary legal evidence, not subject to aggregation or data transformation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Why will collecting and classifying original documents become crucial in 2026? This is due to the widespread adoption of electronic invoices generated by cash registers and digital documents with unique identifiers. Management will no longer be about &quot;picking up paper invoices,&quot; but about managing the integrity of digital data.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Many accountants today still make the mistake of collecting fragmented documents, leading to situations where &quot;invoices exist but transactions are not genuine,&quot; or documents are outdated. This is the biggest loophole that causes businesses to be subject to tax audits.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thu_thap_chung_tu_goc_Nghe_thuat_kiem_soat_tu_%E2%80%9CCua_ngo%E2%80%9D\"><\/span><b>Collecting original documents: The art of control from the &quot;Gateway&quot;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This is the crucial first step in determining the quality of the entire accounting system. A proper process for collecting and classifying original documents must begin as soon as an economic transaction occurs.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_Chung_tu_goc_va_Chung_tu_ghi_so\"><\/span><b>Distinguishing between Original Documents and Journal Entries<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To avoid confusion during the collection, classification, and accounting process, accountants need to clearly distinguish between source documents and journal entries. In fact, many errors in tax settlement stem from businesses having complete journal entries but lacking or having incorrect valid source documents, leading to the rejection of expenses. The table below will help clarify the core differences between these two types of documents in terms of legal nature, timing of creation, and role in the accounting system.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Distinguishing between Original Documents and Journal Entries in Business Accounting.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Original documents<\/b><\/td>\n<td style=\"text-align: center;\"><b>Journal voucher<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nature\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Initial legal evidence<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Accounting tools<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Time of creation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">When a transaction occurs\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">After receiving the original documents<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Legal value<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Highest<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Dependent on the original document.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">For example\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Invoice, warehouse receipt<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Accounting vouchers, Journal entries<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Original documents play a fundamental role and possess the highest legal value in the entire accounting system, while journal entries are merely tools for accounting and data aggregation. Any errors or omissions in original documents cannot be &quot;compensated&quot; by journal entries, no matter how complete the accounting records are. Therefore, businesses need to prioritize strict control over the collection and classification of original documents from the moment a transaction occurs to protect the validity of expenses and minimize risks during audits and tax settlements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Examples of original documents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoice (XML is the legal original)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receipt and payment voucher<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Warehouse receipt, warehouse delivery note<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Handover and acceptance record<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Economic contract, contract addendum<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bank debit\/credit notice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Time sheets, payrolls, employment contracts<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Danh_muc_Chung_tu_bat_buoc_theo_tung_nghiep_vu\"><\/span><b>List of required documents for each transaction<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To collect and categorize original documents efficiently, you need to group them clearly:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Currency Group: Receipts, payment vouchers, and debit\/credit notes must have sufficient digital or handwritten signatures depending on the format.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sales\/Purchase Group: Electronic invoices according to Decree 123 and information retrieved from the General Department of Taxation&#039;s system. Note that cash register (POS) invoices must have a tax authority code to be considered valid.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Labor Group: In addition to payroll records, it is necessary to collect digital attendance records and electronic employment contracts to ensure accuracy and consistency.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_thu_thap_chuyen_nghiep\"><\/span><b>Professional data collection process<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The following is a three-tiered process to ensure that no documents are missed or inaccurate:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Level 1 (At the point of origin): Sales or warehouse staff must hand over documents immediately upon completion of the transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Layer 2 (Legal Verification): Payment accountants verify the validity of digital signatures, QR codes, and the supplier&#039;s operational status on the tax portal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Level 3 (Confirmation): The chief accountant or accounting manager signs off on the data, officially entering it into the accounting process.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See details: <\/b><a href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-fdi\/\"><span style=\"font-weight: 400;\">Business accounting process<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_chung_tu_goc_Khoa_hoc_quan_tri_ho_so_chuyen_nghiep\"><\/span><b>Classification of original documents: Professional document management science<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After collection, the next step in collecting and classifying original documents is to organize them into systematic storage compartments.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"_Phan_loai_theo_cong_dung\"><\/span><b>\u00a0Classification by function<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Classify documents according to their actual purpose to ensure transparency and ease of verification when tax explanations are required.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Execution documents: Used to prove that a transaction has been performed (Invoices, warehouse receipts).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Order documents: Used to issue orders for execution (Payment orders, dispatch orders).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Procedural documents: Used to complete accounting records (Depreciation allocation schedule).<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phan_loai_theo_hinh_thuc\"><\/span><b>Classification by form<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In 2026, it will be divided into two main branches:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Physical documents: Old or specialized records that have not yet been digitized (require physical storage).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data-driven documents: XML and PDF files with digital signatures. Note: The XML file is the original legal document; the PDF file is only a display version.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_phap_ly_truoc_ky_quyet_toan_thue\"><\/span><b>Verify legal compliance before tax settlement.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When collecting and classifying original documents, verification is crucial. A &quot;clean&quot; original document in 2026 must satisfy the following criteria:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Completeness: Contains all 7 mandatory elements as stipulated in Article 16 of the Accounting Law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Matching requirements: A purchase invoice worth 1 billion VND must be accompanied by a corresponding warehouse receipt and acceptance report. If either is missing, this expense is highly likely to be disallowed during an audit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Timeliness: Documents must be prepared immediately upon the occurrence of a transaction. Delays in preparation may result in fines of 3-5 million VND per document according to administrative penalty regulations.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Luu_tru_va_bao_quan_theo_Thong_tu_992025ND-CP_va_che_tai_xu_phat\"><\/span><b>Storage and preservation in accordance with Circular 99\/2025\/ND-CP and penalties for violations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7305\" aria-describedby=\"caption-attachment-7305\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7305\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-luu-tru-va-quan-ly-theo-Thong-tu-99.jpg\" alt=\"Quy \u0111\u1ecbnh l\u01b0u tr\u1eef v\u00e0 qu\u1ea3n l\u00fd theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-luu-tru-va-quan-ly-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-luu-tru-va-quan-ly-theo-Thong-tu-99-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-luu-tru-va-quan-ly-theo-Thong-tu-99-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-luu-tru-va-quan-ly-theo-Thong-tu-99-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-dinh-luu-tru-va-quan-ly-theo-Thong-tu-99-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7305\" class=\"wp-caption-text\">Regulations on storage and management according to Circular 99<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The process of collecting and classifying original documents only truly ends when the documents are placed in a secure archive. However, the biggest risk is not just data loss, but also very heavy administrative penalties if businesses neglect this step.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_luu_tru\"><\/span><b>Storage regulations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To ensure that records are readily available for audits and specialized inspections, businesses must strictly adhere to the following timelines and technical standards for record keeping:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Retention period: Still adheres to the 5-year (administrative documents), 10-year (accounting documents, financial reports) and permanent (documents important for security, defense, and specific economic matters).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic archiving standards: Access availability must be ensured. I recommend that businesses use an E-Archive system with multi-point backup capabilities.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"_Cac_muc_xu_phat_vi_pham_ve_luu_tru_bao_quan\"><\/span><b>\u00a0Penalties for violations related to storage and preservation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To ensure that the collection and classification of original documents are carried out rigorously, accountants should be aware of the following penalties:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Fines ranging from 5,000,000 to 10,000,000 VND will be imposed for the following acts:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting documents are not being stored completely as required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Poor storage of accounting documents, resulting in damage or loss of documents within the retention period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using accounting documents that are not within the prescribed retention period.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Fines ranging from 10,000,000 to 20,000,000 VND will be imposed for the following acts:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cancel accounting documents before the retention period stipulated by the Accounting Law has expired.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to establish a destruction council and failure to properly destroy documents after their retention period has expired.<\/span><\/li>\n<\/ul>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> If the conduct leads to the falsification of financial statements or the loss of tax revenue, the business will also face very high tax and late payment penalties (usually the amount of underdeclared tax).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>Conclusion and recommendations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">With the accounting and tax legal framework becoming increasingly stringent from 2026 onwards, collecting and classifying original documents is no longer a procedural task, but has become a financial risk management strategy for businesses. A well-controlled documentation system from the point of origin will help businesses proactively prepare for audits, protect legitimate expenses, and maintain transparency in operations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In reality, most tax risks don&#039;t stem from incorrect figures, but rather from incomplete or insufficiently legally valid documentation. Therefore, businesses should periodically review the process of collecting, classifying, checking, and storing original documents, rather than waiting until the tax settlement period to address them.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your business is struggling with standardizing documentation, establishing internal control processes, or preparing accounting and tax records in accordance with Circular 99\/2025\/TT-BTC, consulting with MAN \u2013 Master Accountant Network, with its team of experienced chief accountants and tax experts, will significantly save you time, costs, and legal risks. A timely check can help your business avoid major consequences later on.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for a Quote <\/span><\/a><\/div>\n<p>&nbsp;<\/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>","protected":false},"excerpt":{"rendered":"<p>In the digital era of 2026, collecting and classifying original documents is no longer an administrative task, but has become a pillar of financial risk management and tax compliance for businesses. Under the impact of Circular 99\/2025\/TT-BTC and the comprehensive electronic invoice system, [\u2026]<\/p>","protected":false},"author":4,"featured_media":7303,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7302","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\/7302","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=7302"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7302\/revisions"}],"predecessor-version":[{"id":7306,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7302\/revisions\/7306"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7303"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}