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Giấy phép số 4978/GP-TTĐT do Sở Thông tin và Truyền thông Hà Nội cấp ngày 14 tháng 10 năm 2019 / Giấy phép SĐ, BS GP ICP số 2107/GP-TTĐT do Sở TTTT Hà Nội cấp ngày 13/7/2022.
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Operating two parallel financial ledgers—one “clean” ledger used for tax reporting and another internal ledger reflecting actual cash flow and profits—has become a persistent problem, according to the Tax Department. The practice violates the Accounting Law and the Tax Administration Law and may result in criminal liability if the violations are serious enough.
To curb the fraud and promote transparency, the Tax Department issued Official Dispatch No. 1902/CT-CĐS on March 31, 2026. The directive sets mandatory requirements for providers of electronic invoicing and accounting software, identifying software providers as key participants and prohibiting any involvement in illegal customer activities.
Under the directive, software providers must immediately stop developing, providing, integrating, or supporting features that allow customers to run two accounting systems within the same reporting period.
The software systems must also include mechanisms to:
The Tax Department also requires direct and synchronized data transmission. Sales, accounting, and electronic invoicing software must be connected to automatically transmit complete transaction data to the tax authority, limiting the ability of firms to edit figures before reporting.
In addition to technical changes, the Tax Department requires providers to identify violating firms. Providers must cooperate by supplying information including the company name, tax identification number, and the address of customers showing dual-ledger indicators.
No later than April 8, 2026, providers must submit the complete list of customers using their accounting software to the Tax Department. After that date, providers must continue to provide monthly updates by the 5th of each month to support monitoring and tracing.
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