{"id":7723,"date":"2026-03-09T00:28:09","date_gmt":"2026-03-09T07:28:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7723"},"modified":"2026-03-09T00:28:09","modified_gmt":"2026-03-09T07:28:09","slug":"luu-tru-chung-tu-va-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/luu-tru-chung-tu-va-quyet-toan-thue\/","title":{"rendered":"Document archiving and tax settlement: What businesses need to know"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Document archiving and tax settlement are two crucial tasks that determine the legal security and financial transparency of a business during each tax audit and inspection. In the context of increased data digitization and risk control by regulatory agencies, correctly understanding regulations regarding archiving deadlines, electronic invoice formats, and preparing tax settlement documents as prescribed by the Vietnamese Ministry of Finance and the General Department of Taxation of Vietnam is particularly important. This article will provide detailed, updated guidance based on current legal documents, helping businesses archive documents and settle taxes correctly, minimize the risk of tax arrears, and optimize financial management efficiency.<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Co_so_phap_ly_ve_luu_tru_chung_tu_va_quyet_toan_thue\" >Legal basis for document archiving and tax settlement.<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Khung_phap_ly_nen_tang\" >Foundational legal framework<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Thoi_han_luu_tru_chung_tu_ke_toan_Quy_dinh_va_Thuc_te\" >Retention Period for Accounting Documents: Regulations and Practice<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-tru-chung-tu-va-quyet-toan-thue\/#Luu_tru_it_nhat_5_nam\" >Store for at least 5 years<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-tru-chung-tu-va-quyet-toan-thue\/#Luu_tru_it_nhat_10_nam\" >Store for at least 10 years.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-tru-chung-tu-va-quyet-toan-thue\/#Luu_tru_vinh_vien\" >Permanent storage<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Quy_trinh_luu_tru_chung_tu_dien_tu_Nhung_sai_lam_chet_nguoi\" >Electronic document archiving process: Deadly mistakes<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Trong_tam_cong_tac_quyet_toan_thue_nam_2026\" >The focus of tax settlement work 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-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-tru-chung-tu-va-quyet-toan-thue\/#Rui_ro_phap_ly_ve_luu_tru_chung_tu_va_quyet_toan_thue\" >Legal risks related to document retention and tax settlement.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-tru-chung-tu-va-quyet-toan-thue\/#Cac_hanh_vi_vi_pham_pho_bien_va_muc_xu_phat\" >Common violations and penalties<\/a><\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Ho_so_bat_buoc_khi_thuc_hien_quyet_toan_thue\" >Required documents when filing tax returns<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Quy_trinh_doi_soat_%E2%80%9C3_lop%E2%80%9D_truoc_ky_quyet_toan\" >The &quot;three-layer&quot; reconciliation process before the final settlement period.<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Case_study_thuc_te_ve_luu_tru_chung_tu_va_quyet_toan_thue\" >A real-world case study on document archiving and tax settlement.<\/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-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-tru-chung-tu-va-quyet-toan-thue\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-tru-chung-tu-va-quyet-toan-thue\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-tru-chung-tu-va-quyet-toan-thue\/#Cau_hoi_thuong_gap_ve_luu_tru_chung_tu_va_quyet_toan_thue\" >Frequently Asked Questions about Document Archiving and Tax Settlement<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-tru-chung-tu-va-quyet-toan-thue\/#Neu_lam_mat_chung_tu_ke_toan_trong_thoi_han_luu_tru_thi_bi_phat_bao_nhieu\" >What is the penalty for losing accounting documents within the retention period?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-tru-chung-tu-va-quyet-toan-thue\/#Co_duoc_luu_tru_chung_tu_hoan_toan_tren_Cloud_khong\" >Is it possible to store documents entirely in the cloud?<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Thoi_han_quyet_toan_thue_TNDN_cho_nam_2025_la_khi_nao\" >What is the deadline for filing corporate income tax returns for 2025?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>Legal basis for document archiving and tax settlement.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Below is a detailed guide based on current legal documents in Vietnam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_nen_tang\"><\/span><b>Foundational legal framework<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">All activities related to document archiving and tax settlement in Vietnam in 2026 must be based on the following legal framework:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Accounting Law No. 88\/2015\/QH13:<\/span><\/a><span style=\"font-weight: 400;\"> The highest legal document stipulates the principles, content, and organizational structure of the accounting system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 123\/2020\/ND-CP:<\/span><\/a><span style=\"font-weight: 400;\"> Regulations on invoices and supporting documents. This is the core document that governs all aspects of using and storing electronic invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-78-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-477966.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 78\/2021\/TT-BTC:<\/span><\/a><span style=\"font-weight: 400;\"> Guidelines for implementing certain provisions of the Law on Tax Administration and Decree 123.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-174-2016-ND-CP-huong-Luat-ke-toan-336391.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 174\/2016\/ND-CP:<\/span><\/a><span style=\"font-weight: 400;\"> This document details certain provisions of the Accounting Law, particularly those concerning the retention and destruction periods for accounting documents.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_chung_tu_ke_toan_Quy_dinh_va_Thuc_te\"><\/span><b>Retention Period for Accounting Documents: Regulations and Practice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7727\" aria-describedby=\"caption-attachment-7727\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7727\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue.jpg\" alt=\"Quy \u0111\u1ecbnh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7727\" class=\"wp-caption-text\">Regulations on document retention periods and tax settlements.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Decree 174\/2016\/ND-CP, the archiving of documents and tax settlement are divided into three specific timeframes:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_it_nhat_5_nam\"><\/span><b>Store for at least 5 years<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This applies to accounting documents used for the management and operation of an accounting unit, including accounting vouchers not directly used for recording accounting entries and preparing financial statements.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> Receipts, payment vouchers, and inventory receipt and delivery notes are not kept in the accounting department&#039;s records.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_it_nhat_10_nam\"><\/span><b>Store for at least 10 years.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most important group in document archiving and tax settlement. Applicable to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting documents are used directly to record accounting entries and prepare financial statements, summaries, and detailed general ledger accounts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Annual financial report, annual budget settlement report.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minutes of the destruction of accounting documents and other documents related to bookkeeping and the preparation of financial statements.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_vinh_vien\"><\/span><b>Permanent storage<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This applies to accounting documents that are historically significant and have economic, security, or national defense implications. Typically, for businesses, these are documents related to capital contributions and key investment projects.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_luu_tru_chung_tu_dien_tu_Nhung_sai_lam_chet_nguoi\"><\/span><b>Electronic document archiving process: Deadly mistakes<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">By 2026, 100% Vietnamese businesses will have transitioned to electronic invoices according to the roadmap of the General Department of Taxation. However, the storage of documents and tax settlement in electronic format still causes confusion for many accountants.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>The golden rule: <\/b><span style=\"font-weight: 400;\">XML is the original document, PDF is just the display version. Many businesses only save PDF files or print them out on paper for storage. According to Article 3 of Decree 123\/2020\/ND-CP, an electronic invoice is a collection of electronic data. The file with the highest legal validity is the original data file (usually in .XML format).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Steps for secure and legally compliant storage:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collection: Download the complete set of XML and PDF files as soon as you receive the invoice from the supplier.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Validation check: Use the General Department of Taxation&#039;s portal to check the operational status of the invoice-issuing business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Systematization: Storing data on highly secure cloud computing infrastructure, categorized by month\/quarter\/year and by expense type.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Backup: Always have at least two backups in two different physical locations (e.g., Google Drive and a physical hard drive) to avoid the risk of data loss when storing documents and settling taxes.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To avoid unnecessary mistakes, especially during the peak period of the upcoming March 31st tax settlement deadline, and to reduce the burden of taxes, electronic invoices, bookkeeping issues, and financial reporting, businesses can refer to the following guidelines. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">full accounting service<\/span><\/a><span style=\"font-weight: 400;\"> MAN \u2013 Master Accountant Network is here to support and accompany businesses through the upcoming stressful period.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trong_tam_cong_tac_quyet_toan_thue_nam_2026\"><\/span><b>The focus of tax settlement work in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In 2026, tax authorities will extensively apply AI and Big Data to risk assessment. The following new aspects should be emphasized in document archiving and tax settlement:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Personal Income Tax Settlement: With the widespread use of the eTax Mobile application and VNeID electronic identification, individual income data is centralized. Businesses need to ensure that electronic personal income tax withholding certificates are issued correctly and are synchronized with the tax authority&#039;s system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legitimate and legitimate expenses: The tax authorities will focus on scrutinizing expenses of a &quot;welfare&quot; nature or expenses that do not directly serve production and business activities but are included to reduce the amount of tax payable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risks from businesses that &quot;abscond&quot;: Document archiving and tax settlement must include periodic checks on the legal status of the business partner. If an input invoice belongs to a business that ceased operations before the invoice was issued, that expense will be disallowed and there is a risk of heavy administrative tax penalties.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>Legal risks related to document retention and tax settlement.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7726\" aria-describedby=\"caption-attachment-7726\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7726\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue.jpg\" alt=\"R\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7726\" class=\"wp-caption-text\">Legal risks related to document retention and tax settlement.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to understand administrative penalties in order to optimize document archiving and tax settlement.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hanh_vi_vi_pham_pho_bien_va_muc_xu_phat\"><\/span><b>Common violations and penalties<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help businesses better understand the legal risks of violating accounting document retention regulations, current legislation specifies penalties for each act related to document retention and tax settlement. These penalties are primarily stipulated in Decree 41\/2018\/ND-CP on administrative penalties in the field of accounting. Below is a summary table of common violations and their corresponding penalties that businesses and accounting departments should pay particular attention to in order to avoid unnecessary risks in the management and retention of accounting documents.<\/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;\"> Regulations on penalties for violations regarding document storage and tax settlement are stipulated in Decree 41\/2018\/ND-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 49.3939%; text-align: center;\"><b>Violation<\/b><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><b>Fine amount (VND)<\/b><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><b>Note<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">Accounting records are not being kept in a complete and proper manner as required.<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">Penalties are imposed on each accounting period.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">Loss or damage to accounting documents within the retention period.<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">Except in cases of force majeure.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">Destroying accounting documents before the retention period expires.<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 20.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">A serious violation of the Accounting Law.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">No destruction committee was established, and no destruction record was made.<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">Violation of procedures.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As the summary above shows, errors in document storage and tax settlement are not merely operational mistakes but can also lead to significant administrative penalties according to Decree 41\/2018\/ND-CP and related documents of the Vietnamese Ministry of Finance. Therefore, businesses need to establish procedures for managing, storing, and destroying accounting documents in accordance with regulations, and regularly check their records to avoid legal risks during tax audits and inspections. Strictly adhering to regulations on document storage and tax settlement not only helps businesses limit violations but also ensures transparency and security for all financial data in the long term.<\/span><\/p>\n<blockquote><p><b>Reference:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-tu-van-ke-toan\/\"><span style=\"font-weight: 400;\">Accounting consulting services<\/span><\/a><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_bat_buoc_khi_thuc_hien_quyet_toan_thue\"><\/span><b>Required documents when filing tax returns<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7725\" aria-describedby=\"caption-attachment-7725\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7725\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan.jpg\" alt=\"L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u1edf b\u1eaft bu\u1ed9c khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7725\" class=\"wp-caption-text\">Document archiving and tax settlement regulations specify the required documentation when carrying out tax settlements.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During the process of preparing and archiving documents and settling taxes, the tax settlement file (audit file) needs to be packaged to include the following components to ensure smooth explanation:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During the preparation process <\/span><b>Document archiving and tax settlement<\/b><span style=\"font-weight: 400;\">To ensure smooth explanation, the audit file should include the following components:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal documents: Business license, company charter, most recent updated list of contributing members.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue records: Sales ledger, sales invoices (XML file), economic contracts, and acceptance\/liquidation minutes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expense records: Purchase ledger, input invoices, non-cash payment documents (for invoices over 20 million VND), payroll records, and social insurance records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Asset records: Inventory cards, summary of inventory movements (inflow, outflow, and remaining stock), fixed asset depreciation schedules, and asset purchase\/disposal documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic data: General journals and ledgers of accounts are exported in Excel and XML formats in accordance with Circular 99\/2025\/TT-BTC (replacing Circular 200\/2014\/TT-BTC) and Circular 133\/2016\/TT-BTC.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Reference: <\/b><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">Tax settlement services<\/span><\/a><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_doi_soat_%E2%80%9C3_lop%E2%80%9D_truoc_ky_quyet_toan\"><\/span><b>The &quot;three-layer&quot; reconciliation process before the final settlement period.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To maximize the efficiency of document archiving and tax settlement, experts recommend the following self-checking process:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Level 1 (Invoice Reconciliation): Verify the accuracy of the electronic invoice statement against the data on the website. <\/span><a href=\"http:\/\/hoadondientu.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">hoadondientu.gdt.gov.vn<\/span><\/a><span style=\"font-weight: 400;\">Ensure that no invoices are missed or canceled by suppliers without the accountant&#039;s knowledge.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Level 2 (Payment Reconciliation): Review overdue accounts payable. Ensure all purchase invoices exceeding 20 million VND have proper bank payment documentation with the correct account holder name as stated on the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Level 3 (Policy Review): Update the latest legal documents in effect during the fiscal year. For example: VAT reduction policies (if any), cost limits according to specific regulations of the business sector.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>A real-world case study on document archiving and tax settlement.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Over more than 30 years in the profession, MAN \u2013 Master Accountant Network has witnessed numerous businesses being fined hundreds of millions, and even billions of VND, due to errors in document storage and careless tax settlement. Besides doing it themselves, many businesses and organizations have chosen the safer option of using professional services.<\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-theo-nganh\/\"> <span style=\"font-weight: 400;\">accounting services by industry<\/span><\/a><span style=\"font-weight: 400;\"> To ensure that applications are always reviewed by experts with extensive practical experience in each specific field.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>There is a typical example:<\/b><span style=\"font-weight: 400;\"> A logistics company in Ho Chi Minh City lost all its server data due to a fire. When the tax inspection team arrived, they were unable to provide the original XML files for the years 2021-2023. Although they had PDF prints, the tax authorities still did not accept them as valid documentation.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Lessons learned:<\/b><span style=\"font-weight: 400;\"> Document archiving and tax settlement are not just the responsibility of accountants, but a survival strategy for businesses. Invest in professional document archiving software that can automatically synchronize from the tax portal and back up across multiple platforms.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the context of tax authorities increasingly strengthening data management and applying digital technology in inspections and audits, document storage and tax settlement are no longer just administrative tasks of the accounting department but have become a crucial element in the risk management of businesses. Adhering to regulations on retention periods, electronic document formats, and the procedures for destroying accounting documents as guided by the Vietnamese Ministry of Finance and the General Department of Taxation will help businesses avoid unnecessary penalties, while ensuring the transparency and legality of financial records during tax settlement.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Furthermore, establishing a scientific document storage and tax settlement management system with clear data control and backup procedures will help businesses be more proactive in all tax settlement periods as well as when authorities conduct inspections. Good preparation in document storage today is the foundation for businesses to minimize legal risks, optimize financial management, and ensure sustainable long-term operation.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>Frequently Asked Questions about Document Archiving and Tax Settlement<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_lam_mat_chung_tu_ke_toan_trong_thoi_han_luu_tru_thi_bi_phat_bao_nhieu\"><\/span>What is the penalty for losing accounting documents within the retention period?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAccording to Decree 41\/2018\/ND-CP, the act of losing or damaging accounting documents within the retention period can be fined from VND 5,000,000 to VND 10,000,000. Therefore, the process of archiving documents and settling taxes needs to be carried out with extreme care.                    <\/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=\"Co_duoc_luu_tru_chung_tu_hoan_toan_tren_Cloud_khong\"><\/span>Is it possible to store documents entirely in the cloud?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. The Accounting Law 2015 and Decree 123 allow for electronic storage. However, the entity must ensure the security, confidentiality, and accessibility of data when requested by inspectors regarding document storage and tax 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=\"Thoi_han_quyet_toan_thue_TNDN_cho_nam_2025_la_khi_nao\"><\/span>What is the deadline for filing corporate income tax returns for 2025?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAccording to Law No. 38 on Tax Administration, the deadline for submitting annual tax returns is no later than the last day of the third month from the end of the calendar year or fiscal year. For 2025, the deadline will be March 31, 2026.                    <\/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\": \"N\u1ebfu l\u00e0m m\u1ea5t ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, h\u00e0nh vi l\u00e0m m\u1ea5t, h\u01b0 h\u1ecfng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 5.000.000\u0111 \u0111\u1ebfn 10.000.000\u0111. Do \u0111\u00f3, quy tr\u00ecnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u1ef1c k\u1ef3 c\u1ea9n tr\u1ecdng.\"\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\": \"C\u00f3 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb ho\u00e0n to\u00e0n tr\u00ean Cloud 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. Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123 cho ph\u00e9p l\u01b0u tr\u1eef d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed. Tuy nhi\u00ean, \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh an to\u00e0n, b\u1ea3o m\u1eadt v\u00e0 kh\u1ea3 n\u0103ng truy c\u1eadp, k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u khi c\u00f3 y\u00eau c\u1ea7u thanh tra v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.\"\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\": \"Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNDN cho n\u0103m 2025 l\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m mu\u1ed9n nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh. V\u1edbi n\u0103m 2025, h\u1ea1n ch\u00f3t s\u1ebd l\u00e0 ng\u00e0y 31\/03\/2026.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 hai nghi\u1ec7p v\u1ee5 quan tr\u1ecdng quy\u1ebft \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 an to\u00e0n ph\u00e1p l\u00fd v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed7i k\u1ef3 thanh tra, ki\u1ec3m tra thu\u1ebf. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan qu\u1ea3n l\u00fd t\u0103ng c\u01b0\u1eddng s\u1ed1 h\u00f3a d\u1eef li\u1ec7u v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7724,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7723","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\/7723","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=7723"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7723\/revisions"}],"predecessor-version":[{"id":7728,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7723\/revisions\/7728"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7724"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7723"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7723"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}