The Tax Department sincerely thanks the cooperation and support of the organizations providing electronic invoice solutions and value-added services for electronic transactions in the tax field (hereinafter referred to as the Organizations) in the process of deploying application software (sales management, tax accounting, electronic invoices, digital signatures, social insurance, tax declaration, etc.), especially the implementation of electronic invoices as stipulated in Decree No. 123/2020/ND-CP, Decree No. 70/2025/ND-CP and Circular No. 32/2025/TT-BTC, including the electronic invoice solution generated from cash registers for household and individual businesses. The implementation has brought many practical benefits and important results, contributing to reducing compliance costs for taxpayers, providing convenience for consumers, and improving the efficiency of tax management and state budget revenue collection.
Through tax management and information from law enforcement agencies, the tax authorities have observed that some businesses and establishments are still engaging in tax fraud by using software to operate two or more parallel financial accounting systems for the same business unit within a single accounting year. One system is used for reporting to the tax authorities, while the other is operated internally to fully record actual revenue with the goal of reducing tax obligations to the state budget. This constitutes a serious violation of tax laws as stipulated in Articles 17 and 143 of the Law on Tax Administration No. 38/2019/QH14, Article 13 of the Accounting Law No. 88/2015/QH13, and Article 221 of the Penal Code No. 100/2015/QH13, specifically:
– Clause 10, Article 13 of the Accounting Law No. 88/2015/QH13 stipulates prohibited acts."Establishing two or more financial accounting systems or providing or publishing financial reports with inconsistent figures within the same accounting period.".
– Article 17 of the Law on Tax Administration No. 38/2019/QH14 stipulates the responsibilities of taxpayers: “…
1. Register for tax purposes and use a tax identification number in accordance with the law.
2. Declare taxes accurately, truthfully, and completely, and submit tax returns on time; be legally responsible for the accuracy, truthfulness, and completeness of tax returns.
– Article 143 of the Law on Tax Administration No. 38/2019/QH14 stipulates the acts of tax evasion, including: 2. Failure to record in the accounting books any income related to determining the amount of tax payable.
– Article 221 of the Penal Code No. 100/2015/QH13 (and its amendments) on the crime of violating accounting regulations causing serious consequences: "d) Establishing two or more financial accounting systems to omit from the accounting records the assets, capital, and funds of the accounting unit."
According to the regulations mentioned above, all economic and financial transactions must be recorded fully, accurately, and promptly on a single financial accounting system. Using two parallel accounting systems to conceal revenue and the scale of production and business operations not only results in revenue losses for the state budget but also creates inequality in the business environment, negatively impacting legal discipline and public trust in compliance with tax laws.
Based on the provisions regarding the authority of tax agencies in Clause 2, Article 19 of the Law on Tax Administration No. 38/2019/QH14: "Require relevant organizations and individuals to provide information and documents related to determining tax obligations and to cooperate with tax authorities in implementing tax laws."In order to enhance prevention, timely detection, and suppression of tax fraud through the use of accounting software, sales management software, and related technological solutions, the Tax Department respectfully requests that organizations cooperate in implementing measures to prevent tax fraud, specifically as follows:
– 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 within a single accounting year.
– Proactively integrate warning mechanisms, record data change history, and automatically detect anomalies in the accounting software system, promptly notifying customers to prevent early risks of exploitation for tax fraud purposes.
– Connect sales management software, accounting software, and electronic invoicing solutions from various providers to automatically and fully transmit taxpayers' electronic invoice data to the tax authorities for each actual goods and services transaction, ensuring compliance with legal regulations on the use of electronic invoices.
– Closely coordinate with the tax authorities in providing information on customers operating two parallel financial accounting software systems (Information to be provided includes taxpayer's name, tax code, and business address). All information should be sent to the Tax Department (via the Digital Transformation and Automation Technology Division), and a soft copy should also be sent via email to Mr. Do Manh Dung – Senior Specialist – at dmdung@gdt.gov.vn.
– Compile a complete list of all customers who have used the financial accounting software provided by the Organization up to March 31, 2026, using the attached appendix template, and send it to the Tax Department before April 8, 2026. Simultaneously, before the 5th of each following month, the Organizations must send updated information on any changes to the list of customers to the Tax Department. The email address for receiving information from the Organizations is: baocao.pmkt@gdt.gov.vn.
The Tax Department believes that its pioneering role and social responsibility, along with the support of various organizations, will be crucial prerequisites for jointly striving to build a healthy, fair, and transparent business environment, contributing to the national digital transformation process.
Any difficulties or obstacles encountered during implementation should be promptly reported to the Tax Department for coordinated resolution.
Thank you very much for your cooperation./.