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The Gia Lai Provincial Tax Department issued Official Letter 2331/GLA-NVDTPC on June 2, 2026, to disseminate, popularize, and prevent accounting and tax law violations. This Official Letter highlights specific violations that enterprises, organizations, household businesses, and individual business operators must heed:
- Establishing two or more financial accounting book systems.
- Providing or publishing financial statements with inconsistent data within the same accounting period.
- Leaving assets, accounts receivable, and accounts payable of the accounting unit off the accounting books.
- Forging, falsely declaring, or erasing accounting vouchers or other accounting documents.
In addition, the tax authority also outlines risk identification signs, such as:
- Discrepancies between revenue, invoices, and cash flows.
- Inconsistent data between the accounting books and tax returns.
- Incurring revenue that is not fully reflected through legal invoices and documents.
- Failure to ensure consistency between the revenue recorded on internal management software and the invoiced revenue declared for tax purposes.
- Concurrent use of multiple sales software systems.
- Using illegal invoices to record expenses, alongside other prohibited acts.
Important note: The use of financial accounting and management accounting systems, internal reports, analytical reports, estimates, reports for the parent company, reports complying with international standards, ERP/POS/BI systems, or other management modules is not considered a violation provided that these data can be reconciled and explained, and are not utilized to conceal transactions, revenue, assets, liabilities, or tax obligations.
