Recently, in its management work, the Tax Department has discovered that some businesses and establishments are using software to operate two or more financial accounting systems simultaneously for the same business unit within a single accounting year.. To rectify this situation, on March 31, 2026, the Tax Department issued a directive. Official document No. 1902/CT-CĐS with strict coordination requirements sent to organizations providing electronic invoicing solutions and accounting software..
I. Identifying tax fraud
The Tax Department affirms: The using two accounting systems in parallelOne accounting system is used for reporting to the tax authorities, while another system is operated internally to fully record actual revenue. This constitutes a serious violation of tax and accounting laws.. Specifically:
Taxpayer responsibilities
1. Register for tax purposes and use a tax identification number in accordance with the law.
2. Declare tax returns accurately, truthfully, completely, and on time; be legally responsible for the accuracy, truthfulness, and completeness of tax returns and documents provided to the tax authorities during the tax return processing process in accordance with tax laws.
According to the Article 17 Law on Tax Administration 2019
Tax evasion
2. Failure to record in the accounting books any income related to determining the amount of tax payable.
According to the Article 143 Law on Tax Administration 2019
Prohibited acts
10. Maintaining two or more financial accounting systems or providing and publishing financial reports with inconsistent data within the same accounting period.
According to the Clause 10 Article 13 Luật Kế toán 2015
Crime of violating accounting regulations resulting in serious consequences.
1. Any person who abuses their position or authority to commit one of the following acts, causing damage ranging from VND 100,000,000 to less than VND 300,000,000, or less than VND 100,000,000 but has already been subjected to disciplinary action or administrative penalties for this act and continues to violate the law, shall be punished with non-custodial correctional measures for up to 03 years or imprisonment from 01 year to 05 years:
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d) Establishing two or more financial accounting systems to exclude the accounting records of assets, capital, and funds of the accounting unit.
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According to the Article 221 Penal Code 2015
According to the aforementioned current regulations, entities are obligated to record all economic and financial transactions comprehensively, transparently, and accurately in a single accounting system.
The act of maintaining two or more sets of financial accounting records to conceal revenue or scale of operations. thereby minimizing tax obligations. This not only causes losses to the state budget but also creates inequality in the business environment and undermines the rule of law..
II. Coordinated measures to prevent tax fraud according to Official Letter 1902/CT-CĐS
To prevent, detect, and promptly stop the misuse of technological solutions for tax fraud, the Tax Department requests that organizations providing electronic invoice solutions and accounting software immediately implement the following measures.:
- Supporting parallel ledger systems is strictly prohibited: Do not develop, integrate, or support the deployment of software systems capable of operating two or more financial accounting systems in parallel for the same business entity..
- Set up an automatic alert mechanism: Proactively integrate warning mechanisms, record data change history, and automatically detect anomalies in accounting software systems, promptly notifying clients to prevent early risks of exploitation for tax fraud purposes.
- Data synchronization: Establish integration between sales management software, accounting software, and solutions. The electronic invoicing system of suppliers aims to automatically and fully transmit electronic invoice data from taxpayers to the tax authorities for each actual transaction of buying and selling goods and services, ensuring compliance with the law on the use of electronic invoices.
- Report any individuals showing signs of violating the rules: Working closely with tax authorities in providing customer information. The company operates two parallel digital accounting software systems (Information provided includes taxpayer's name, tax identification number, and registered office/business address).
In addition, these organizations are also obligated to review and compile a list of all customers using financial accounting software as of March 31, 2026, and submit it to the regulatory authority..
Instead of operating multiple complex and inconsistent accounting data systems in parallel, business leaders should aim for a more streamlined approach. transparent financial management thinkingSynchronizing all data on a single accounting system is the core basis for managers to accurately assess the actual financial health of their business. A standardized and transparent data system will be a solid foundation for businesses to easily access credit sources, attract partners, and build a sustainable competitive advantage.