Document review service before making tax finalization

PENALTIES IN THE FIELD OF TAX ACCOUNTING

According to regulations on penalties for violations in the field of corporate tax, administrative fines of up to 100 million VND are imposed, not including arrears and late payment interest, specifically as:

A fine from 1,000,000 VND to 5,000,000 VND will be imposed for losing the invoice that has been issued to the buyer for accounting purposes, tax declaration and budget capital payment.

A fine from 5,000,000 VND to 20,000,000 VND shall be imposed for failure to issue an invoice when selling goods or services with a payment value of over 200,000 VND to the buyer according to the provisions of this Decree.

Along with being fined, business organizations and individuals must issue invoices to the buyer. Fines range from 3,000,000 VND to 15,000,000 VND for the act of making invoices not in order from small number to number. large according to regulations.

Fine from 20,000,000 VND to 100,000,000 VND for using false invoices

Fine of 0.05% per day calculated on the amount of late tax payment for late payment of taxes and fines;

Penalty 10% for underpayment of tax for incorrect declaration leading to underpayment of tax or increase in refundable tax amount

To help you limit fines when making payments, we provide the following services:

REVIEW OF VALUE ADDED TAX CONSULTATION

Some of the work AACS will perform:

+ Check illegal invoices such as runaway businesses, dissolved businesses...

+ Check the deduction declaration for invoices past the prescribed declaration deadline

+ Check the tax deduction declaration for over 20 million not paid via bank or many invoices purchased during the day from suppliers worth over 20 million not paid via bank.

+ Check the deduction declaration for invoices that are not paid on time according to the economic contract

+ Check the declaration of provisional tax and provisional payment for activities of receiving money before real estate business activities

+ Check the deduction declaration for unreasonable, valid and legal invoices such as invoices with incorrect company name, address, tax code, undated invoices, erased invoices, Invoices are not written properly according to tax accounting regulations.

+ Consulting on adjusting arising problems.

REVIEW OF PERSONAL INCOME TAX CONSULTATION

Some of the work AACS will perform:

+ Check the registration, declaration and payment of personal income tax
+ Check details of family circumstance deduction records for some general and detailed cases such as:

• Family circumstance deduction documents for children under 18 years old and over 18 years old, children attending university, college, or high school.
• Family circumstance deduction records for spouses who have expired and are in working age
• Family circumstance deduction records for stepfathers and stepmothers of working age and outside of working age
• Family circumstance deduction documents for paternal grandparents, maternal grandparents, aunts, uncles, uncles; Brothers, sisters, siblings, nieces, nephews, other individuals of working age and outside of working age Check all taxable income, salaries, wages Check all deductible income When finalizing personal income tax Check tax deductions for workers who do not settle according to the progressive schedule Check salary deductions for case contracts Consulting on handling existing problems

REVIEW OF CORPORATE INCOME TAX CONSULTATION

Some of the work AACS will perform:

+ Check tax registration dossiers, tax declaration dossiers, accounting records, sales invoices, reasonableness and validity of invoices.

+ Check details of reasonable and legal expenses when finalizing corporate income tax such as:

• Fixed asset depreciation expense
• Cost of raw materials and materials used for production and business
• Costs are based on raw material consumption norms
• Electricity, telephone, and water costs
• Advertising, marketing, promotion and display costs
• Costs for scientific research, training,
• Loan interest expenses, construction in progress costs
• Expenses for meetings, ceremonies, seminars, and per diems
• Salary expenses, wages and other items of a salary nature
• Accrued costs, costs awaiting allocation, warranty and maintenance costs
• Exchange rate difference loss
• Cost of uniforms and labor protection
• Selling expenses
• Enterprise Cost Management
• Property rental costs, brokerage costs, investment promotion costs
• Expenses for rewarding inventions
• Exploration mining costs
• Costs for violating economic contracts, compensation costs, and fines for administrative violations.
• Along with other costs
• Consulting on handling existing problems.

SYNTHESIS REVIEW AND REPORT TO CUSTOMERS 

To know more about Document review service before tax finalization as well as knowing the review service fee.

Please contact AACS Company at the following phone number:

(Mr Manh: 0908 381 550 – Mr Tan: 0914 587 575)

AACS THANK YOU SO MUCH