Service of completing accounting records

We help review accounting books, complete accounting records and tax returns for tax finalization purposes or for business management. 

Service of completing accounting records

Bring you peace of mind

Avoid the risk of accounting records

Complete accounting records to help avoid risks brought by 3rd parties such as illegal invoices, runaway businesses, missing records

Avoid the risk of tax returns

Review tax records, tax returns and related accounting records, prepare all necessary data to explain and check tax finalization safely and effectively

Safety when finalizing taxes

We advise on working and explaining when finalizing tax, advising on optimal solutions and protecting the legitimate interests of businesses in tax finalization.

bookkeeping review service

Service of completing accounting records

Contents of the service

Review & Edit

We review accounting data, including:

  • Reviewing accounting operations and recording cash and bank deposits
  • Review inventory import and export report
  • Checking fixed assets
  • Review prepaid expenses allocation
  • Check production cost
  • Price control by case
  • Reviewing production and business costs in progress
  • Reviewing receivables and payables
  • Reviewing and accounting of revenue from sale of goods and provision of services, unrealized revenue, financial revenue, and other revenue
  • Reviewing selling and administrative expenses
  • Review financial expenses, other expenses
  • Reviewing and accounting for profit and loss

We will advise on the necessary adjustment entries and prepare an adjustment report if there is any deviation

We review tax return data, including:

  • Reviewing value added tax declaration
  • Reviewing corporate income tax declaration
  • Reviewing personal income tax declarations
  • Review contractor tax declaration if any
  • Reviewing license tax declaration

We will advise on the necessary adjustments and prepare an adjusted tax return if there are any errors

We review the financial statements, including:

  • Review profit and loss statement
  • Review the balance sheet
  • Review cash flow statement

We will advise on necessary adjustments and prepare adjusted financial statements if there are any deviations

Explanation of tax finalization

We advise participants to understand the tax finalization process and guide the necessary preparations.

  • We will represent the required documents to the tax authorities.
  • We also support processing and extracting software files, excel soft files according to the form required by tax authorities.
  • We will represent and explain tax and accounting matters related to final settlement data upon request to tax authorities.
  • We advise and protect business data in accordance with the law.
  • Seek and provide guidance on issues of disagreement.
  • We will advise businesses on the content of final settlement conclusions, explanations, and provide necessary evidences and documents to protect the legitimate interests of enterprises.
  • We advise processing data after finalization in the guidance of recording in current accounting books.

bookkeeping review service

Accounting book completion service

FAQ

Frequently asked questions

Tax finalization inspection is understood as the process by which the tax administration agency conducts the order and procedures to check the accuracy of the enterprise's tax finalization declaration.

Enterprises have the right to declare and pay their own taxes, but must be responsible for their self-declaration and payment of taxes. In case of errors, enterprises will be fined depending on the severity of the behavior classification such as:

  • Delayed declaration, incorrect declaration but not missing the payable tax amount.
  • Understatement of tax amount causes a lack of tax payable.
  • Understatement of tax amount due to intentional error but not to the extent of tax evasion.
  • False declaration of tax evasion.

Each act has a different level of punishment in order from less serious to serious.

Due to the self-declaration and self-filing nature of tax administration, if an enterprise detects an error before the tax authority announces the decision to examine the tax finalization, it is still entitled to make adjustments and not consider the erroneous act as a violation. violate.

Therefore, the implementation clean up accounting books and completing the dossier early, especially before the tax authority announces the inspection decision, is extremely important in reducing penalty costs and ensuring compliance with tax obligations of businesses and individuals. enterprise head.

Depending on each case, we will advise to handle the lack of purchase invoices at the following levels:

  • Missing due to loss of the original purchase invoice due to subjective reasons: Expertis will guide you through the procedures for applying for a copy of the invoice and the procedure for notifying the loss according to regulations.
  • In case the purchase invoice is lost or destroyed due to objective reasons such as: natural disaster, flood, fire and other objective causes, Expertis will advise to carry out the procedure for making a photocopy according to regulations. law. In case the unit involved in the provision of accounting documents for copying has dissolved, went bankrupt, or terminated its operation, the legal representative of the accounting unit that needs to make copies of the accounting documents must submit a copy of the accounting documents. set up a council and make "Minutes of determining accounting documents that cannot be copied" and take responsibility before law for such determination.

Invoices of businesses that run away from headquarters (also known as businesses that run away from headquarters) are divided into several times to determine the legality of the sales invoices of the fleeing units exported to the enterprise:

  • Run away before invoice
  • Running away while issuing the bill
  • Run away after issuing the invoice

We will advise on how to handle it according to 1 of the 3 above points, and at the same time advise on legal documents proving the economic transaction of buying / selling (Contract, payment, delivery and receipt and related documents. authorities…) to protect the legitimate interests of enterprises.

“Accounting records” is a common word used to refer to all accounting records, however, the Law on Accounting does not provide for “accounting records” but rather “Accounting documents”.

It can be understood, Accounting records are accounting documents, defined as follows:

Accounting documents means accounting vouchers, accounting books, financial statements, management accounting reports, audit reports, accounting inspection reports and other accounting-related documents.

Types of accounting documents enterprises must keep include:

1. Accounting vouchers.

2. Detailed accounting books, general accounting books.

3. Financial statements.

4. Other documents related to accounting, including types of contracts; report on the results of inventory and assessment of assets; documents related to examination, inspection and audit; records of destruction of accounting documents; decide to supplement capital from profits, distribute funds from profits; documents related to dissolution, bankruptcy, division, separation, consolidation, merger, termination of operation, transformation of ownership form, transformation of enterprise type or conversion of units; documents related to the receipt and use of funds, capital and funds; documents related to tax obligations, fees, charges and other obligations towards the State and other documents.

The retention period of accounting documents (Accounting records) has 3 levels of 5 years, 10 years and forever specified in Articles 12, 13 and 14 of Decree 174/2016/ND-CP, specifically as follows: :

Article 12: Accounting documents must be kept for at least 5 years

1. Accounting vouchers are not directly used for recording accounting books and making financial statements, such as receipts, check receipts, warehouse receipts, not stored notes in the accounting documents of the accounting department.

2. Accounting documents used for the management and administration of the accounting unit that do not directly record in accounting books and prepare financial statements.

3. In cases where accounting documents specified in Clauses 1 and 2 of this Article are required by other laws to be archived for more than 5 years, they shall be archived according to such regulations.

Article 13: Accounting documents must be kept for at least 10 years

1. Accounting vouchers used directly for recording accounting books and making financial statements, detailed lists, general tables, detailed accounting books, general accounting books, financial statements month, quarter, year of the accounting unit, finalization report, accounting self-inspection report, record of destruction of archived accounting documents and other documents directly used for recording accounting books and making reports financial statements.

2. Accounting documents related to the liquidation, assignment or sale of fixed assets; inventory results and asset assessment reports.

3. Accounting documents of the investor unit, including accounting documents of annual accounting periods and accounting documents on finalization reports of completed projects in groups B and C.

4. Accounting documents relating to the establishment, division, separation, consolidation, merger, transformation of ownership form, conversion of enterprise type or unit conversion, dissolution, bankruptcy, termination of operation project end.

5. Relevant documents at the unit such as audit files of the State Audit, inspection, examination and supervision records of competent state agencies or records of independent auditing organizations.

6. Other documents not specified in Articles 12 and 14 of this Decree.

7. Where accounting documents specified in Clauses 1, 2, 3, 4, 5, 6 of this Article are required by other laws to be archived for more than 10 years, they shall be archived according to that regulation.

Article 14: Accounting documents must be permanently archived

1. For accounting units in the field of State accounting, the accounting documents that must be permanently archived include the annual State budget total settlement report approved by the National Assembly and the local budget settlement report. approved by the People's Councils at all levels; Documents and reports on settlement of completed projects of group A, national important projects; Other accounting documents have historical properties and have important economic, security and defense meanings.

The determination of other accounting documents that must be permanently archived shall be determined by the legal representative of the accounting unit, decided by the branch or locality on the basis of determining the nature of historical data and of important economic significance. , security and defense.

2. For business activities, accounting documents must be permanently archived, including historical accounting documents, having important economic, security and national defense meanings.

The determination of accounting documents that must be permanently archived shall be decided by the head or the legal representative of the accounting unit, based on the historical and long-term significance of the documents and information to decide. for each specific case and assign it to the accounting department or another department to store it in the original form or in another form.

3. The permanent storage term must be the storage period of more than 10 years until the accounting documents are naturally destroyed.

complete accounting books

clean up accounting books

Processing speed

When you need to complete your accounting records before the deadline, with abundant human resources, professional data processing capabilities, and knowledge of all kinds of software, we can quickly handle the deadline you expect. would like.

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Complete service Accounting records

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We will check your records and give you a complete picture of the status of your accounting records & tax returns.

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Consulting & Reviewing Accounting records

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We will help you review your accounting records and advise you on what to do to save money.