{"id":4336,"date":"2025-12-26T01:29:22","date_gmt":"2025-12-26T08:29:22","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4336"},"modified":"2026-01-19T19:07:08","modified_gmt":"2026-01-20T02:07:08","slug":"dich-vu-kiem-toan-thue-chuyen-nghiep","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/","title":{"rendered":"Professional tax audit services \u2013 Error detection and prevention of tax arrears."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Tax audit services are a key solution that helps Vietnamese and FDI businesses proactively review their accounting systems and documents before authorities conduct inspections. In this context... <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law on Tax Administration No. 38\/2019\/QH14<\/span><\/a><span style=\"font-weight: 400;\"> With the latest guiding circulars tightening regulations on related-party transactions and electronic invoices, conducting audits has become more urgent than ever.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to statistics from the General Department of Taxation, more than 701 businesses were subject to back taxes and administrative penalties during tax settlements due to objective errors in the application of policies. Therefore, using tax audit services is not only a way to verify the accuracy of data but also a strategic consulting tool, helping businesses maximize the benefits of current tax incentives.<\/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:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Dich_vu_kiem_toan_thue_la_gi_Khai_niem_va_ban_chat_phap_ly\" >What is tax audit service? Concept and legal nature<\/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:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Phan_biet_kiem_toan_thue_va_thanh_tra_thue\" >Distinguishing between tax audit and tax inspection<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_thue\" >Legal basis governing tax audit activities<\/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:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Tai_sao_doanh_nghiep_can_su_dung_dich_vu_kiem_toan_thue_ngay_hom_nay\" >Why should businesses use tax audit services today?<\/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:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Phat_hien_va_ngan_ngua_rui_ro_sai_pham_hanh_chinh\" >Detecting and preventing risks of administrative violations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Toi_uu_hoa_so_thue_phai_nop_mot_cach_hop_phap\" >Optimizing the amount of tax payable legally.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Tang_cuong_uy_tin_va_su_minh_bach_tai_chinh\" >Enhancing financial credibility and transparency.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Quy_trinh_thuc_hien_dich_vu_kiem_toan_thue_chuan_muc_tai_MAN\" >Standard tax audit service procedures at MAN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Buoc_1_Khao_sat_thuc_te_va_lap_ke_hoach_kiem_toan\" >Step 1: Conduct a site survey and develop an audit plan.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Buoc_2_Kiem_tra_he_thong_kiem_soat_noi_bo_ve_thue\" >Step 2: Review the internal tax control system.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Buoc_3_Ra_soat_chi_tiet_cac_sac_thue_Fieldwork\" >Step 3: Review the tax details (Fieldwork)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Buoc_4_Thao_luan_cac_van_de_phat_hien_va_dua_ra_kien_nghi\" >Step 4: Discuss the identified issues and make recommendations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Buoc_5_Phat_hanh_bao_cao_kiem_toan_va_thu_quan_ly\" >Step 5: Issue the audit report and management letter.<\/a><\/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:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Noi_dung_chi_tiet_trong_dich_vu_kiem_toan_thue_cac_sac_thue_chinh\" >Detailed content of tax audit services for major tax types.<\/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:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Kiem_toan_Thue_Gia_tri_gia_tang_GTGT\" >Value Added Tax (VAT) Audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Kiem_toan_Thue_Thu_nhap_doanh_nghiep_TNDN\" >Corporate Income Tax Audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Kiem_toan_Thue_Thu_nhap_ca_nhan_TNCN\" >Personal Income Tax Audit<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Doi_tuong_nao_bat_buoc_va_nen_su_dung_dich_vu_kiem_toan_thue\" >Which entities are required to use tax audit services, and which should?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Nhom_doi_tuong_bat_buoc_kiem_toan_bao_cao_tai_chinh_bao_gom_thue\" >The group of entities required to have their financial statements (including tax statements) audited.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Nhom_doanh_nghiep_nen_chu_dong_kiem_toan_thue_tu_nguyen\" >Businesses should proactively opt for voluntary tax audits.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Nhung_luu_y_quan_trong_ve_muc_phat_vi_pham_thue\" >Important notes regarding penalties for tax violations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Cac_loi_thuong_gap_ma_dich_vu_kiem_toan_thue_thuong_phat_hien\" >Common errors that tax audit services often detect.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Bang_gia_dich_vu_kiem_toan_thue_Tham_khao\" >Price list for tax audit services (for reference)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_thue_uy_tin\" >Criteria for selecting a reputable tax audit service provider.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Service contact information at 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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#FAQ_%E2%80%93_Cac_cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_thue\" >FAQ \u2013 Frequently Asked Questions about Tax Audit Services<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Kiem_toan_thue_co_thay_the_duoc_viec_quyet_toan_thue_voi_nha_nuoc_khong\" >Can tax audits replace tax settlement with the government?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Doanh_nghiep_nho_SME_co_can_dich_vu_kiem_toan_thue_khong\" >Do small and medium-sized enterprises (SMEs) need tax audit services?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/#Thoi_diem_nao_la_tot_nhat_de_thue_dich_vu_kiem_toan_thue\" >When is the best time to hire a tax audit service?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_thue_la_gi_Khai_niem_va_ban_chat_phap_ly\"><\/span><b>What is tax audit service? Concept and legal nature<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tax auditing services are understood as the independent examination and evaluation activities of certified auditors to verify the accuracy and reasonableness of tax reports and the compliance of businesses with legal regulations. Unlike regular financial statement audits, tax audits focus in depth on core taxes such as Corporate Income Tax (CIT), Value Added Tax (VAT), Personal Income Tax (PIT), and Contractor Tax.<\/span><\/p>\n<figure id=\"attachment_4338\" aria-describedby=\"caption-attachment-4338\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4338\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-thue-la-gi_-Khai-niem-va-ban-chat-phap-ly.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n thu\u1ebf l\u00e0 g\u00ec_ Kh\u00e1i ni\u1ec7m v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-thue-la-gi_-Khai-niem-va-ban-chat-phap-ly.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-thue-la-gi_-Khai-niem-va-ban-chat-phap-ly-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-thue-la-gi_-Khai-niem-va-ban-chat-phap-ly-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-thue-la-gi_-Khai-niem-va-ban-chat-phap-ly-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-thue-la-gi_-Khai-niem-va-ban-chat-phap-ly-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4338\" class=\"wp-caption-text\">What is tax audit service? Concept and legal nature.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Based on the Independent Auditing Act 2011, this service provides an objective view of the financial health of a company from a tax perspective. The results of this process not only serve the company&#039;s management but also provide a reliable basis for working with government agencies, banks, and strategic partners.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_thue_va_thanh_tra_thue\"><\/span><b>Distinguishing between tax audit and tax inspection<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To better understand tax audit services, businesses need to clearly distinguish them from inspection and examination activities by tax authorities to avoid legal misunderstandings:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Table differentiating between tax audits and tax inspections.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tax audit (Independent service)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tax inspectors (Government agency)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The implementing entity<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Independent auditing firm (such as MAN)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Inspection team from the General Department of Taxation\/Tax Office<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nature<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Voluntary (or mandatory depending on the target group)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mandatory according to plan or indication of violation<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Purpose<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Identify errors for correction and advise on cost optimization.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Checking compliance and handling violations of the law.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Final result<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Audit report, management advisory letter<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Inspection report, penalty decision, and recovery of funds.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Utility value<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Internal risk management, enhancing credibility with partners.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Legal basis for paying additional taxes and penalties.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_dieu_chinh_hoat_dong_kiem_toan_thue\"><\/span><b>Legal basis governing tax audit activities<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In 2025, auditing and tax filing activities will be governed by the following important legal documents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Law on Tax Administration No. 38\/2019\/QH14: Provides a framework outlining the obligations of taxpayers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 123\/2020\/ND-CP: Regulations on electronic invoices and documents \u2013 the focus of current tax audits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 80\/2021\/TT-BTC: Guiding the implementation of some provisions of the Law on Tax Administration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP: Regulations on tax management for enterprises with related-party transactions.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Misapplying any provision in these circulars can lead to enormous financial risks, which is why professional tax audit services become a &quot;shield&quot; protecting businesses.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_su_dung_dich_vu_kiem_toan_thue_ngay_hom_nay\"><\/span><b>Why should businesses use tax audit services today?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The constant fluctuations in economic policies and periodic inspections by authorities keep businesses constantly worried about tax risks. Hiring tax audit services offers superior value that in-house accounting teams sometimes cannot fully provide due to overlapping work responsibilities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_va_ngan_ngua_rui_ro_sai_pham_hanh_chinh\"><\/span><b>Detecting and preventing risks of administrative violations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Most tax errors are not intentional but rather due to accountants failing to keep up with new legal regulations. Tax audit services help review all input and output invoices, checking the validity of expenses without invoices or exceeding limits. Early detection allows businesses to proactively file supplementary tax returns, minimizing late payment penalties (currently 0.031 TP3T\/day on the amount of tax overdue).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_so_thue_phai_nop_mot_cach_hop_phap\"><\/span><b>Optimizing the amount of tax payable legally.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4341\" aria-describedby=\"caption-attachment-4341\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4341\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-su-dung-dich-vu-kiem-toan-thue-ngay-hom-nay.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n thu\u1ebf ngay h\u00f4m nay\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-su-dung-dich-vu-kiem-toan-thue-ngay-hom-nay.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-su-dung-dich-vu-kiem-toan-thue-ngay-hom-nay-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-su-dung-dich-vu-kiem-toan-thue-ngay-hom-nay-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-su-dung-dich-vu-kiem-toan-thue-ngay-hom-nay-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-su-dung-dich-vu-kiem-toan-thue-ngay-hom-nay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4341\" class=\"wp-caption-text\">Why businesses need to use tax audit services today.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Many businesses miss out on tax incentives due to a lack of understanding of the applicable conditions. Auditors can help businesses identify deductible expenses for corporate income tax purposes, tax exemptions in high-tech and education sectors, or incentives based on investment location. This is the direct economic value that tax audit services provide.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_va_su_minh_bach_tai_chinh\"><\/span><b>Enhancing financial credibility and transparency.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For companies preparing to raise capital (Series A, B, etc.) or conduct an IPO, a tax audit report is the strongest evidence of transparency. Investors will have more confidence in profit figures knowing that tax obligations have been verified by a third party as posing no potential risks.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_dich_vu_kiem_toan_thue_chuan_muc_tai_MAN\"><\/span><b>Standard tax audit service procedures at MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">At MAN \u2013 Master Accountant Network, we apply a rigorous auditing process to ensure that no errors, however small, are overlooked. Services <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-thue-2\/\"><span style=\"font-weight: 400;\">tax audit<\/span><\/a><span style=\"font-weight: 400;\"> Our process includes the following steps:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_thuc_te_va_lap_ke_hoach_kiem_toan\"><\/span><b>Step 1: Conduct a site survey and develop an audit plan.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">We conduct research into the specific characteristics of each industry (manufacturing, services, import\/export, etc.) to identify key tax categories. Based on this, our team of experts will develop a detailed plan outlining the timeline and personnel required for implementation.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Kiem_tra_he_thong_kiem_soat_noi_bo_ve_thue\"><\/span><b>Step 2: Review the internal tax control system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Assess how the business stores invoices, approves payments, and prepares monthly\/quarterly tax reports. If the control system is lax, the risk of errors will be very high.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Ra_soat_chi_tiet_cac_sac_thue_Fieldwork\"><\/span><b>Step 3: Review the tax details (Fieldwork)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the core phase of tax audit services:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For VAT: Verify the legality of the invoice, compare the balances of accounts 133 and 3331 with the tax return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regarding Corporate Income Tax: Review the non-deductible expenses according to Article 6 of Circular 78\/2014\/TT-BTC (amended).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regarding Personal Income Tax: Review documents related to family allowance deductions, employment contracts, and calculate progressive tax rates.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Thao_luan_cac_van_de_phat_hien_va_dua_ra_kien_nghi\"><\/span><b>Step 4: Discuss the identified issues and make recommendations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After the review, we will hold a meeting with the management and chief accountant to explain the errors. At this point, the tax audit service acts as a consultant, guiding the business on how to adjust its accounting records and submit supplementary tax returns in accordance with regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Phat_hanh_bao_cao_kiem_toan_va_thu_quan_ly\"><\/span><b>Step 5: Issue the audit report and management letter.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The final report will summarize the company&#039;s overall tax compliance status, along with warnings about future risks.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_chi_tiet_trong_dich_vu_kiem_toan_thue_cac_sac_thue_chinh\"><\/span><b>Detailed content of tax audit services for major tax types.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To give businesses a clearer picture, here is a list of the most important tasks that tax audit services perform for each type of tax.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_Thue_Gia_tri_gia_tang_GTGT\"><\/span><b>Value Added Tax (VAT) Audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Value Added Tax (VAT) is the tax most prone to invoice errors. In 2025, with the implementation of electronic invoices (100%), checking the synchronization between data on the General Department of Taxation&#039;s portal and accounting records will be mandatory.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>Summary table of Value Added Tax (VAT) audits<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Content of the test<\/b><\/td>\n<td style=\"text-align: center;\"><b>Audit objectives<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Input invoices<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Verify the validity of invoices from businesses that have absconded or ceased operations.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Deduction conditions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Verify non-cash payment documents for invoices exceeding 20 million VND.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax return<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Compare the figures between the monthly tax return and the ledger accounts 133 and 3331.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VAT refund<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Review tax refund records for investment projects or export goods.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_Thue_Thu_nhap_doanh_nghiep_TNDN\"><\/span><b>Corporate Income Tax Audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most complex part of tax auditing services. Auditors must have in-depth knowledge to distinguish between &quot;accounting expenses&quot; and &quot;tax-deductible expenses&quot;.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Key review areas:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Depreciation costs of fixed assets (according to Circular 45\/2013\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salary and wage costs (employment contracts, financial regulations).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest expense (especially the interest rate ceiling under Decree 30% for enterprises with related-party transactions as per Decree 132).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provisions for inventory devaluation and bad debts.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_Thue_Thu_nhap_ca_nhan_TNCN\"><\/span><b>Personal Income Tax Audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tax audit services help businesses review their employee lists, tax-exempt allowances, and tax settlements for expats. Incorrect calculation of resident and non-resident status often results in significant back taxes.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_bat_buoc_va_nen_su_dung_dich_vu_kiem_toan_thue\"><\/span><b>Which entities are required to use tax audit services, and which should?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Not all businesses are legally required to undergo audits, but proactively utilizing tax audit services is a smart management strategy.<\/span><\/p>\n<figure id=\"attachment_4340\" aria-describedby=\"caption-attachment-4340\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4340\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-nao-bat-buoc-va-nen-su-dung-dich-vu-kiem-toan-thue.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c v\u00e0 n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-nao-bat-buoc-va-nen-su-dung-dich-vu-kiem-toan-thue.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-nao-bat-buoc-va-nen-su-dung-dich-vu-kiem-toan-thue-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-nao-bat-buoc-va-nen-su-dung-dich-vu-kiem-toan-thue-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-nao-bat-buoc-va-nen-su-dung-dich-vu-kiem-toan-thue-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-nao-bat-buoc-va-nen-su-dung-dich-vu-kiem-toan-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4340\" class=\"wp-caption-text\">Which entities are required to use tax audit services, and which should?<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_bat_buoc_kiem_toan_bao_cao_tai_chinh_bao_gom_thue\"><\/span><b>The group of entities required to have their financial statements (including tax statements) audited.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Decree 17\/2012\/ND-CP, the following entities must undergo annual audits:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign direct investment (FDI) enterprises.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit institutions, branches of foreign banks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A public company, listed on the stock exchange.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">State-owned enterprises.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doanh_nghiep_nen_chu_dong_kiem_toan_thue_tu_nguyen\"><\/span><b>Businesses should proactively opt for voluntary tax audits.<\/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;\">Businesses prepare for tax settlement (usually every 3-5 years).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses are expanding rapidly, and their accounting systems haven&#039;t kept pace.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses with numerous related-party transactions face a high risk of transfer pricing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The entities are preparing to carry out mergers and acquisitions (M&amp;A).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_ve_muc_phat_vi_pham_thue\"><\/span><b>Important notes regarding penalties for tax violations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To fully appreciate the value of tax audit services, businesses need to understand the severity of current penalties under Decree 125\/2020\/ND-CP:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">False declarations resulting in underpayment of taxes: Penalty under Article 20% for the amount of tax underpaid or the amount of tax refunded in excess.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax evasion: Penalties range from 1 to 3 times the amount of tax evaded.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Violations of tax filing deadlines: Fines can be up to 25 million VND depending on the length of the delay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late payment penalty: calculated at 0.031 TP3T\/day on the amount of tax overdue.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tax audit services help eliminate these penalties by adjusting the figures correctly before the tax authorities announce a decision to conduct an on-site inspection.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_ma_dich_vu_kiem_toan_thue_thuong_phat_hien\"><\/span><b>Common errors that tax audit services often detect.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Based on MAN&#039;s practical experience, here are the most common mistakes businesses often make:<\/span><\/p>\n<figure id=\"attachment_4337\" aria-describedby=\"caption-attachment-4337\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4337\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loi-thuong-gap-ma-dich-vu-kiem-toan-thue-thuong-phat-hien.jpg\" alt=\"C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p m\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n thu\u1ebf th\u01b0\u1eddng ph\u00e1t hi\u1ec7n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loi-thuong-gap-ma-dich-vu-kiem-toan-thue-thuong-phat-hien.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loi-thuong-gap-ma-dich-vu-kiem-toan-thue-thuong-phat-hien-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loi-thuong-gap-ma-dich-vu-kiem-toan-thue-thuong-phat-hien-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loi-thuong-gap-ma-dich-vu-kiem-toan-thue-thuong-phat-hien-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loi-thuong-gap-ma-dich-vu-kiem-toan-thue-thuong-phat-hien-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4337\" class=\"wp-caption-text\">Common errors that tax audit services often detect.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Illegal invoices: Using invoices from &quot;shell companies&quot; created solely for the purpose of selling invoices. The General Department of Taxation&#039;s current system can easily track these cases.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-business expenses: Personal expenses of the business owner that are included in company expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Forgetting to notify the tax authorities about invoice issuance: Even after switching to electronic invoices, errors in the digital signing process and data submission to the tax authorities can still occur.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incomplete related-party transaction records: This is a critical error for FDI businesses, leading to tax assessments.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When using tax audit services, these errors will be identified and optimal solutions will be proposed, helping businesses avoid unnecessary legal troubles.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_kiem_toan_thue_Tham_khao\"><\/span><b>Price list for tax audit services (for reference)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The cost of tax audit services is not a fixed figure but depends on the scale of revenue, the number of documents, and the complexity of the industry.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Tax audit service price list<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Annual revenue (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Scope of work<\/b><\/td>\n<td style=\"text-align: center;\"><b>Estimated fee (Million VND)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Under 20 billion<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Review of the fiscal year<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15 &#8211; 25<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20 billion - 100 billion<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">In-depth tax review<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30 &#8211; 60<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Over 100 billion<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Comprehensive Audit &amp; Related Party Transactions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Contact us for a survey.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">FDI enterprises<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">According to international and Vietnamese standards<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">By scale<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">Note: The above price list is for reference only. To receive an accurate quote for tax audit services, MAN needs to conduct a preliminary review of your documents.<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_thue_uy_tin\"><\/span><b>Criteria for selecting a reputable tax audit service provider.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">With hundreds of auditing firms on the market, how can you choose a reliable partner? Businesses need to consider the following criteria:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Professional license: The firm must be on the list of qualified auditing firms published annually by the Ministry of Finance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Personnel: Auditors must hold CPA (Certified Public Accountant) certification and possess a thorough understanding of the updated 2025 tax regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Industry experience: Prioritize firms that have previously provided tax audit services to companies in the same industry as yours.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Confidentiality commitment: Financial and tax information is trade secrets, and the auditing firm must have a strict confidentiality agreement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accountability: A good unit not only provides reports but also works closely with businesses throughout the process of explaining matters to the tax authorities.<\/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;\">Tax audit services act as the final &quot;safeguard&quot; helping businesses control risks and ensure sustainable development in an increasingly stringent legal environment. Proactively reviewing data not only saves costs from penalties but also provides absolute peace of mind for business owners to focus on core business activities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With a team of highly experienced experts possessing in-depth knowledge of Vietnam&#039;s tax legal system, MAN \u2013 Master Accountant Network proudly stands as a leading provider of tax audit services. We are committed to delivering comprehensive solutions, from bookkeeping review and cost optimization consulting to direct support in explaining matters to relevant authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Service contact information at 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=\"FAQ_%E2%80%93_Cac_cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_thue\"><\/span><b>FAQ \u2013 Frequently Asked Questions about Tax Audit Services<\/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=\"Kiem_toan_thue_co_thay_the_duoc_viec_quyet_toan_thue_voi_nha_nuoc_khong\"><\/span>Can tax audits replace tax settlement with the government? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNo. Tax audit services are provided by independent third parties to help businesses prepare as best as possible. The final tax settlement is still handled by the tax authorities, but having an audit report will help speed up the process and reduce 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=\"Doanh_nghiep_nho_SME_co_can_dich_vu_kiem_toan_thue_khong\"><\/span>Do small and medium-sized enterprises (SMEs) need tax audit services? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIt&#039;s absolutely necessary. SMEs often lack professional accounting departments, leading to a very high risk of errors. Auditing costs are a small investment to avoid huge penalties later on.                    <\/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_diem_nao_la_tot_nhat_de_thue_dich_vu_kiem_toan_thue\"><\/span>When is the best time to hire a tax audit service?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIt is best to do this annually or at least six months before a tax audit is scheduled.                    <\/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\": \"Ki\u1ec3m to\u00e1n thu\u1ebf c\u00f3 thay th\u1ebf \u0111\u01b0\u1ee3c vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi nh\u00e0 n\u01b0\u1edbc 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. 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Trong b\u1ed1i c\u1ea3nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4339,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,9,25],"tags":[],"class_list":["post-4336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kiem-toan-thue","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4336","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4336"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4336\/revisions"}],"predecessor-version":[{"id":4342,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4336\/revisions\/4342"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4339"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}