📢 OFFICIAL DOCUMENT 1902/CT-CĐS: TIGHTENING CONTROL OVER “TWO SETS OF ACCOUNTING BOOKS” – LAUNCHING A COMPREHENSIVE DATA REVIEW

This official document is not merely guidance… but a signal of a completely new phase in tax administration:
Data-driven management – Technology-based tracing – Elimination of “two sets of accounting books”.

📌 1. General Information

• No.: 1902/CT-CĐS
• Date: 31 March 2026
• Issuing Authority: Tax Department
• Target entities:
  • Electronic invoice service providers
  • Accounting software providers
  • Electronic transaction service providers

🎯 Objective: To prevent tax fraud through the use of two sets of accounting books.

🚨 2. Nature of the targeted conduct

Enterprises use:

• One set of accounting books for reporting to the tax authorities
• Another internal set of books to record actual revenue

👉 Purpose:

• to reduce tax payable
• to conceal revenue

📌 The tax authorities consider this to be systematic fraud supported by software and technology.

⚖️ 3. Legal basis – Very high risk

• Law on Accounting 2015 – Article13: Prohibits maintaining two sets of accounting books
• Law on Tax Administration 2019:
  • Article 17: Tax declarations must be truthful and complete
  • Article 143: Failure to record revenue may constitute tax evasion
• Criminal Code 2015 – Article 221:
  • Maintaining two sets of accounting books may result in criminal liability

🔥 4. The Tax Department’s position

All economic transactions must be fully – accurately – promptly recorded in a single accounting system.

• “Two sets of books” → cause loss of state budget revenue
• Undermine fair competition
• Erode trust in the legal system

🧠 5. Tightened control measures (EXTREMELY IMPORTANT)

🔹 (1) Prohibition of “two-set” accounting software

Suppliers must not develop or integrate functions hat enable the operation of two accounting systems.

🔹 (2) Installation of warning mechanisms

• Log data changes
• Detect abnormalities
• Issue warnings on fraudulent conduct

🔹 (3) Real-time data connectivity

• Integrate sales, accounting and e-invoicing data
• Transmit data to the tax authorities on a transaction-by-transaction basis

🔹 (4) Reporting suspicious enterprises

• Suppliers must report enterprises showing signs of using two accounting systems
• The information must include: the enterprise’s name, tax identification number and address

🔹 (5) Submission of customer lists

⏰ Deadline: The full customer list must be submitted no later than 8 April 2026

Thereafter, monthly periodic reports must be submitted

📊 6. Appendix – Comprehensive Data Collection

• Customer name
• Tax code
• Software Used
• Period of use
• Status (New/Amended/Discontinued)

👉 This is the step toward building a nationwide database on enterprise accounting software systems.

🚨 7. Understanding the true nature

This is not a ordinary official document , but a signal of:

• Data-driven tax control
• Technology-based tracing
• The complete elimination of “two sets of accounting books”

⚠️ 8. Practical impact

For enterprises:

• There is no longer any room to “circumvent” controls through software
• Data will be cross-checked
• The risk of inspections will increase significantly

For accountants:

• It’s no longer possible to maintain two sets of accounting books as before
• Data must be synchronized across sales, invoices and accounting records

📌 9. Conclusion

👉 Three keywords of this official document:
Transparency – Connectivity – Traceability

💥 Clear message:
Any enterprise still using “two sets of accounting books” → will be discovered sooner or later