{"id":999963815,"date":"2023-06-26T12:11:31","date_gmt":"2023-06-26T05:11:31","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999963815"},"modified":"2026-07-15T17:14:33","modified_gmt":"2026-07-15T10:14:33","slug":"processing-invoices-for-businesses-that-abscond","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/","title":{"rendered":"Handling invoices from businesses that have absconded: How to explain, adjust, and prevent risks."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">When discovering input invoices from a defunct business, the company needs to quickly review the transaction date, tax declaration status, supporting documents for the actual transaction, and provide explanations as requested by the tax authorities if necessary. This situation carries many potential risks related to VAT deductions, deductible expenses when calculating corporate income tax, and the risk of administrative penalties for tax and invoice-related issues.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, businesses should not assume that all invoices from businesses that have absconded are completely dismissed. In fact, tax authorities will consider many factors such as the time of the transaction, the operating status of the seller at the time the invoice was issued, documentation proving the transaction&#039;s authenticity, and related documents before making a final conclusion.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Hoa_don_cua_doanh_nghiep_bo_tron_la_gi_va_vi_sao_bi_xem_la_rui_ro\" >What are invoices from businesses that have absconded, and why are they considered a risk?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Hoa_don_cua_doanh_nghiep_bo_tron_la_gi\" >What is an invoice from a business that has absconded?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Vi_sao_hoa_don_tu_doanh_nghiep_khong_con_hoat_dong_tai_dia_chi_dang_ky_thuong_goi_la_%E2%80%9Cbo_tron%E2%80%9D_bi_xem_la_rui_ro\" >Why are invoices from businesses that are no longer operating at their registered address (often referred to as &quot;abandoned&quot;) considered risky?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Khi_phat_hien_hoa_don_tu_doanh_nghiep_bo_tron_can_kiem_tra_nhung_gi_truoc\" >What should you check first when you receive an invoice from a company that has absconded?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Checklist_kiem_tra_nhanh_hoa_don_rui_ro\" >Checklist for quick risk assessment of invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Vi_sao_buoc_ra_soat_nay_quan_trong\" >Why is this review process important?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Cach_xu_ly_hoa_don_doanh_nghiep_bo_tron_theo_tung_truong_hop\" >How to handle invoices from businesses that have absconded, depending on the specific case.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Truong_hop_chua_ke_khai_thue_GTGT\" >In cases where VAT has not yet been declared...<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Truong_hop_da_ke_khai_khau_tru_thue_GTGT\" >In cases where VAT deduction has already been declared.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Truong_hop_da_tinh_vao_chi_phi_TNDN\" >Cases where the cost has already been included in corporate income tax expenses.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Luu_y_ve_can_cu_huong_dan_cua_co_quan_thue\" >Note regarding the basis for guidance from the tax authorities.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Giai_trinh_hoa_don_doanh_nghiep_bo_tron_can_chuan_bi_ho_so_gi\" >What documents are needed to explain invoices from businesses that have absconded?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Ho_so_giai_trinh_can_chuan_bi\" >Documents to prepare for explanation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Nhung_ho_so_nao_thuong_duoc_co_quan_thue_quan_tam_nhat\" >What types of documents are typically of most interest to the tax authorities?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Mau_cau_truc_cong_van_giai_trinh_hoa_don_doanh_nghiep_bo_tron\" >Sample structure for a letter explaining invoices from a runaway business.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#1_Thong_tin_doanh_nghiep_giai_trinh\" >1. Company information for explanation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#2_Thong_tin_hoa_don_lien_quan\" >2. Related invoice information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#3_Thong_tin_nha_cung_cap\" >3. Supplier Information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#4_Tom_tat_giao_dich_phat_sinh\" >4. Summary of transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#5_Can_cu_chung_minh_giao_dich_co_that\" >5. Evidence proving the transaction was genuine.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#6_Cam_ket_va_de_nghi\" >6. Commitments and proposals<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Hoa_don_tu_doanh_nghiep_bo_tron_co_duoc_khau_tru_VAT_va_tinh_chi_phi_TNDN_khong\" >Can invoices from businesses that have absconded be used for VAT deduction and corporate income tax calculation?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Tra_loi_ngan\" >Short answer<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Truong_hop_co_the_duoc_xem_xet\" >The case may be considered.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Truong_hop_co_nguy_co_bi_loai\" >Cases at risk of being disqualified<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Sai_lam_thuong_gap_khi_xu_ly_hoa_don_doanh_nghiep_bo_tron\" >Common mistakes when handling invoices from businesses that have absconded.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#1_Voi_vang_dieu_chinh_toan_bo_hoa_don\" >1. Hastily adjust the entire invoice.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#2_Khong_luu_file_XML_hoa_don_dien_tu\" >2. Do not save the electronic invoice XML file.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#3_Thieu_chung_tu_giao_nhan_hoac_nghiem_thu\" >3. Lack of delivery or acceptance documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#4_Thanh_toan_tien_mat_cho_giao_dich_gia_tri_lon\" >4. Cash payment for large value transactions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#5_Khong_kiem_tra_trang_thai_nha_cung_cap\" >5. Not checking supplier status.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#6_Chi_chuan_bi_cong_van_ma_thieu_chung_tu\" >6. Preparing only the official letter but lacking supporting documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#7_Khong_phan_loai_tinh_trang_ke_khai\" >7. No classification of declaration status.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#8_Khong_xay_dung_quy_trinh_kiem_soat_rui_ro_nha_cung_cap\" >8. Failure to establish a supplier risk control process.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Cach_phong_ngua_rui_ro_hoa_don_bo_tron_trong_quy_trinh_ke_toan\" >How to prevent the risk of fraudulent invoices in the accounting process.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Buoc_1_Kiem_tra_nha_cung_cap_truoc_khi_giao_dich\" >Step 1: Check the supplier before making a transaction.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Buoc_2_Kiem_tra_hoa_don_khi_tiep_nhan\" >Step 2: Check the invoice upon receipt.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Buoc_3_Doi_soat_voi_chung_tu_nghiep_vu\" >Step 3: Compare with transaction documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Buoc_4_Luu_tru_ho_so_tap_trung\" >Step 4: Centralized record storage<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Buoc_5_Canh_bao_rui_ro_truoc_khi_ke_khai\" >Step 5: Risk warning before filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Buoc_6_Theo_doi_rui_ro_dinh_ky\" >Step 6: Monitor risks periodically.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Bizzi_ho_tro_doanh_nghiep_kiem_soat_rui_ro_hoa_don_dau_vao_nhu_the_nao\" >How does Bizzi help businesses control input invoice risks?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#FAQ\" >FAQ<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Hoa_don_doanh_nghiep_bo_tron_co_chac_chan_bi_loai_khong\" >Will invoices from businesses that have absconded be automatically rejected?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Neu_giao_dich_phat_sinh_truoc_ngay_ben_ban_bo_tron_thi_xu_ly_the_nao\" >What happens if the transaction occurred before the seller absconded?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Can_nhung_chung_tu_gi_de_giai_trinh_voi_co_quan_thue\" >What documents are needed to provide explanations to the tax authorities?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Da_ke_khai_khau_tru_VAT_roi_co_phai_dieu_chinh_khong\" >The VAT deduction has already been declared, is there a need for an adjustment?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Hoa_don_tu_doanh_nghiep_bo_tron_co_duoc_tinh_vao_chi_phi_TNDN_khong\" >Can invoices from businesses that have absconded be included in corporate income tax expenses?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Co_can_nop_cong_van_giai_trinh_trong_moi_truong_hop_khong\" >Is it necessary to submit a formal explanation in all cases?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Lam_sao_kiem_tra_hoa_don_dau_vao_co_rui_ro_truoc_khi_ke_khai\" >How can I check for risky input invoices before filing my tax return?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Phan_mem_co_the_tu_dong_phat_hien_hoa_don_rui_ro_khong\" >Can the software automatically detect risky invoices?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/bizzi.vn\/en\/processing-invoices-for-businesses-that-abscond\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_cua_doanh_nghiep_bo_tron_la_gi_va_vi_sao_bi_xem_la_rui_ro\"><\/span><b>What are invoices from businesses that have absconded, and why are they considered a risk?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Invoice from a company that has absconded.<\/span><span style=\"font-weight: 400;\"> These are invoices issued by companies that are no longer operating at their registered address, have disappeared, or have had their tax identification numbers blocked by the tax authorities. These types of invoices are considered extremely risky because they are often associated with fraudulent invoice trading, resulting in significant revenue losses for the State budget.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_cua_doanh_nghiep_bo_tron_la_gi\"><\/span><b>What is an invoice from a business that has absconded?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Invoices from businesses that have absconded (businesses that are no longer operating at their registered address) are generally understood to be invoices issued by a business that has subsequently been determined by the tax authorities to no longer be operating at its registered address, has abandoned its business address, ceased operations, or has high tax risk indicators.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In practice, many accountants often confuse:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business has absconded or ceased operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Illegal invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The act of using illegal invoices.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These are three related concepts, but they are not entirely the same.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A business being identified as having abandoned its business address does not automatically mean that all previously issued invoices become illegal. The tax authorities will base their assessment on the time the transaction occurred, supporting documents, and the actual circumstances of the transaction.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_hoa_don_tu_doanh_nghiep_khong_con_hoat_dong_tai_dia_chi_dang_ky_thuong_goi_la_%E2%80%9Cbo_tron%E2%80%9D_bi_xem_la_rui_ro\"><\/span><strong>Why are invoices from businesses that are no longer operating at their registered address (often referred to as &quot;abandoned&quot;) considered risky?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When tax authorities determine that a seller of goods or service provider is no longer operating at their registered address, the relevant input invoices are often subject to intensive review due to the following legal risks:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Difficulty in proving the authenticity of the transaction: Businesses are unable to provide sufficient documentation (contracts, delivery receipts, non-cash payment documents, etc.) to prove that the purchase and sale transaction is genuine.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ineligible for input VAT deduction: The invoice is determined by the tax authorities to be illegal or an illegal invoice is used, resulting in ineligibility for VAT deduction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ineligible for deductible expenses: Expenses related to this business&#039;s invoices may be excluded from deductible expenses when determining corporate income tax due to a lack of valid and legitimate supporting documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk of illegal invoice usage: Tax authorities may suspect that a business is using illegal invoices or illegally using invoices to legitimize illicit goods or services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This creates obligations for explanation and inspection\/auditing: Businesses will have to spend a lot of time and resources explaining and providing documents to tax authorities during tax inspections and audits.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">According to Decree 125\/2020\/ND-CP (amended and supplemented by Decree 310\/2025\/ND-CP), the act of using illegal invoices or using invoices illegally may be subject to administrative penalties ranging from VND 20 million to VND 50 million depending on the nature and severity of the violation. In addition, businesses may also be subject to remedial measures such as forced cancellation of invoices, adjustment of deductible tax amounts, or removal of declared expenses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Note: When discovering invoices related to a business that has absconded, businesses should not rush to discard all invoices immediately. Instead, they should conduct a thorough review of all transaction records and documents to accurately determine the nature of the transaction and the level of risk, in order to develop a plan for explanation or timely adjustments as instructed by the tax authorities.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<figure id=\"attachment_999981402\" aria-describedby=\"caption-attachment-999981402\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999981402\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/xu-ly-hoa-don-cua-doanh-nghiep-bo-tron-1.webp\" alt=\"\" width=\"1200\" height=\"1422\" title=\"\"><figcaption id=\"caption-attachment-999981402\" class=\"wp-caption-text\">Examples of risk invoices<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Khi_phat_hien_hoa_don_tu_doanh_nghiep_bo_tron_can_kiem_tra_nhung_gi_truoc\"><\/span><b>What should you check first when you receive an invoice from a company that has absconded?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Before making tax adjustments or preparing explanations for invoices from businesses that have absconded, accountants need to review all relevant records to assess the actual status of the transaction.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Checklist_kiem_tra_nhanh_hoa_don_rui_ro\"><\/span><b>Checklist for quick risk assessment of invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u25a1 What is the invoice date?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25a1 What is the delivery or service date?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">What is the actual payment date?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25a1 From what point in time does the tax authority notify that a business selling goods has absconded or ceased operations?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25a1 Is the invoice still valid on the electronic invoice lookup system?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25a1 Is there a sales contract or a service contract?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25a1 Do you have a purchase order (PO) or documentation proving the need to purchase the goods?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25a1 Is there a service handover, acceptance, or transfer record?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25a1 Do you have a delivery note, a receipt note, or other goods transfer documents?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25a1 Are there any non-cash payment documents for mandatory payments?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25a1 Do the goods or services support the business operations of the enterprise?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Has the VAT already been deducted from the invoice?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25a1 Have the expenses been accounted for as deductible expenses when calculating corporate income tax?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Has the relevant tax been included in the tax refund application?<\/span><\/p>\n<p><strong><em>See more about <a href=\"https:\/\/bizzi.vn\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don\/\">List of 1500 businesses at risk regarding invoices and taxes (Update 2026)<\/a><\/em><\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_buoc_ra_soat_nay_quan_trong\"><\/span><b>Why is this review process important?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Early review helps businesses identify:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is it necessary to amend the tax return?.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is there sufficient evidence to prove that the transaction actually took place?.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is it necessary to prepare explanatory documents for the tax authorities?.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The extent of impact on VAT and corporate income tax.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In many cases, businesses can demonstrate that the transaction actually occurred and be considered based on complete documentation, rather than having the expense or input tax completely disallowed.<\/span><\/p>\n<figure id=\"attachment_999981403\" aria-describedby=\"caption-attachment-999981403\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999981403\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/xu-ly-hoa-don-cua-doanh-nghiep-bo-tron-2.jpg\" alt=\"Discovering invoices from evading businesses.\" width=\"1200\" height=\"675\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/xu-ly-hoa-don-cua-doanh-nghiep-bo-tron-2.jpg 1920w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/xu-ly-hoa-don-cua-doanh-nghiep-bo-tron-2-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/xu-ly-hoa-don-cua-doanh-nghiep-bo-tron-2-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/xu-ly-hoa-don-cua-doanh-nghiep-bo-tron-2-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/xu-ly-hoa-don-cua-doanh-nghiep-bo-tron-2-1536x864.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/xu-ly-hoa-don-cua-doanh-nghiep-bo-tron-2-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999981403\" class=\"wp-caption-text\">When discovering invoices from businesses that have absconded, priority should be given to immediately verifying the time the invoice was issued, the authenticity of the transaction, and the payment documentation to establish a basis for processing taxes in accordance with regulations.<\/figcaption><\/figure>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xu_ly_hoa_don_doanh_nghiep_bo_tron_theo_tung_truong_hop\"><\/span><b>How to handle invoices from businesses that have absconded, depending on the specific case.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">There is no one-size-fits-all solution. Handling invoices from businesses that have absconded depends on the status of tax declarations, deductions, refunds, and supporting documentation of the actual transactions.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Situation<\/b><\/td>\n<td><b>What to do<\/b><\/td>\n<td><b>Main risks<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">VAT not yet declared or deducted.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Temporarily suspend the declaration of high-risk invoices and review the supporting documents for the transactions.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not eligible for deduction<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">VAT has been declared and deducted.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Prepare explanatory documents and assess the likelihood of tax adjustments.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The amount of tax already deducted was reduced.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Included in corporate income tax expenses.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Prepare documentation to support business operations.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Expenses excluded<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Waiting for tax refund<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Review tax refund files related to risky invoices.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Delayed tax refunds or requests for additional documentation.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">There are signs of invoice trading.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cooperate in providing explanations to the tax authorities and supplying documents as requested.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Administrative penalties or criminal risks<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_chua_ke_khai_thue_GTGT\"><\/span><b>In cases where VAT has not yet been declared...<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If a business discovers a risk before the tax declaration deadline, it should temporarily refrain from including the invoice in the VAT deduction file and conduct a thorough review of the supporting documents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is the most favorable stage for handling the issue because the business has not yet incurred any obligation to adjust previously filed tax returns.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_da_ke_khai_khau_tru_thue_GTGT\"><\/span><b>In cases where VAT deduction has already been declared.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses need to prepare a set of documents proving the actual transaction, including contracts, delivery and receipt records, payment documents, inventory records, and other related documents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the actual transaction cannot be proven or the tax authorities conclude that the invoice is illegal, the business may have to adjust down the amount of input VAT already deducted.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_da_tinh_vao_chi_phi_TNDN\"><\/span><b>Cases where the cost has already been included in corporate income tax expenses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To protect recognized expenses, businesses need to demonstrate:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transaction actually occurred.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods or services used in production and business activities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All required documents are available.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The accounting was done in accordance with accounting regulations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is often a key point in explaining invoices from businesses that have absconded to the tax authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luu_y_ve_can_cu_huong_dan_cua_co_quan_thue\"><\/span><b>Note regarding the basis for guidance from the tax authorities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When referring to guidelines for handling invoices related to businesses that have absconded, businesses need to check the exact document number being cited. Some older documents often mistakenly refer to Official Letter No. 1179\/BTC-TCT dated July 22, 2014, while the document commonly cited by tax authorities and consulting firms is Official Letter No. 11797\/BTC-TCT dated August 22, 2014.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accurately comparing documents is essential to avoid misapplying legal grounds when providing explanations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_trinh_hoa_don_doanh_nghiep_bo_tron_can_chuan_bi_ho_so_gi\"><\/span><b>What documents are needed to explain invoices from businesses that have absconded?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When tax authorities request an explanation for invoices from a runaway business, the focus is not on whether the business actually possesses the invoices, but rather on its ability to prove that the actual purchase and sale transaction occurred.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to the guidelines in Official Letter 7333\/BTC-TCT, for transactions occurring before the seller is determined to have abandoned their business address or absconded, the tax authorities will review the actual records to assess whether the transaction is genuine. Therefore, businesses need to prepare a complete set of documents proving the transaction flow, goods flow, and cash flow.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_giai_trinh_can_chuan_bi\"><\/span><b>Documents to prepare for explanation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Document group<\/b><\/td>\n<td><b>Purpose of proof<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sales contract or service contract<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Proof of actual transaction agreement<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Purchase Order (PO)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Demonstrate the need to purchase goods or services.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Handover and acceptance record<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Proof that goods or services have been delivered.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Warehouse release form, warehouse receipt form<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Demonstrate the actual flow of goods.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Payment documents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Proof of transaction cash flow<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">XML\/PDF electronic invoices<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Proof of invoice data<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Accounting books and accounting documents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Proof that all entries have been fully recorded in the accounting system.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Related sales documents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Proof of input for business operations<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Email, bill of lading, work report<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Provide additional evidence of actual transactions.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_ho_so_nao_thuong_duoc_co_quan_thue_quan_tam_nhat\"><\/span><b>What types of documents are typically of most interest to the tax authorities?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">During an audit or inspection, tax authorities typically focus on three main groups of evidence:<\/span><\/p>\n<p><b>Transaction flow:<\/b><span style=\"font-weight: 400;\"> Contracts, purchase orders, email exchanges, meeting minutes.<\/span><\/p>\n<p><b>Product line:<\/b><span style=\"font-weight: 400;\"> Warehouse release form, warehouse receipt form, bill of lading, delivery and acceptance record, inspection certificate.<\/span><\/p>\n<p><b>Cash flow:<\/b><span style=\"font-weight: 400;\"> Transfer documents, bank statements, payment documents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If a business can fully demonstrate all three of the above factors, its chances of protecting its rights regarding VAT and corporate income tax expenses will be significantly higher.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mau_cau_truc_cong_van_giai_trinh_hoa_don_doanh_nghiep_bo_tron\"><\/span><b>Sample structure for a letter explaining invoices from a runaway business.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">There is no single template for a single explanatory document that applies to all cases. However, the explanatory document should generally include the following basic information:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Thong_tin_doanh_nghiep_giai_trinh\"><\/span><b>1. Company information for explanation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company&#039;s name<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax code<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Head office address<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal representative<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contact information<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Thong_tin_hoa_don_lien_quan\"><\/span><b>2. Related invoice information<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Some bills<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice symbol<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice date<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value of goods and services<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Thong_tin_nha_cung_cap\"><\/span><b>3. Supplier Information<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name of the selling business<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax code<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Registration address<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Time of transaction occurrence<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Tom_tat_giao_dich_phat_sinh\"><\/span><b>4. Summary of transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Present:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purpose of purchasing goods or services<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transaction process<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Delivery time<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment time<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intended use in production and business activities.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_Can_cu_chung_minh_giao_dich_co_that\"><\/span><b>5. Evidence proving the transaction was genuine.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">List all attached documents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PO<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receipt<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acceptance report<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment documents<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic bill<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Related sales documents<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"6_Cam_ket_va_de_nghi\"><\/span><b>6. Commitments and proposals<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">We guarantee the accuracy of the information provided.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">I am legally responsible for the content of this explanation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">We request that the tax authorities review the file based on actual transactions that occurred.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Note: Avoid using generic templates found online without reviewing the actual records. The explanation must accurately reflect the declaration status, transaction time, and specific requirements of the tax authorities.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_tu_doanh_nghiep_bo_tron_co_duoc_khau_tru_VAT_va_tinh_chi_phi_TNDN_khong\"><\/span><b>Can invoices from businesses that have absconded be used for VAT deduction and corporate income tax calculation?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Tra_loi_ngan\"><\/span><b>Short answer<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">VAT may be considered for deduction and included in deductible expenses when determining corporate income tax if the business can prove the actual transaction, meets the prescribed conditions, and there is no basis to determine that the invoice is illegal.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Conversely, businesses may have their input VAT or expenses disallowed if they cannot prove the actual transaction or if there are signs of invoice trading.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_co_the_duoc_xem_xet\"><\/span><b>The case may be considered.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses have the opportunity to protect their tax interests if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transaction occurred before the seller was determined to have absconded or ceased operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The goods or services actually provided.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">We have all the necessary contracts, delivery documents, and payment records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice has been fully accounted for in accordance with regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are no signs of invoice trading.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_co_nguy_co_bi_loai\"><\/span><b>Cases at risk of being disqualified<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The risk will increase if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The delivery and receipt of goods could not be proven.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is no valid payment documentation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are no complete sales records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The input used for production and business operations cannot be proven.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax authorities concluded that the invoice was illegal or the transaction was fictitious.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, the answer is not always &quot;deductible&quot; or &quot;non-deductible,&quot; but depends on the records and the actual verification results.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sai_lam_thuong_gap_khi_xu_ly_hoa_don_doanh_nghiep_bo_tron\"><\/span><b>Common mistakes when handling invoices from businesses that have absconded.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Many businesses face disadvantages during the accountability process not because the transactions were fictitious, but because the documentation was incomplete or incorrectly processed from the outset.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Voi_vang_dieu_chinh_toan_bo_hoa_don\"><\/span><b>1. Hastily adjust the entire invoice.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Some businesses automatically discard entire invoices as soon as they discover a supplier has absconded, without reviewing the transaction dates or supporting documentation.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Khong_luu_file_XML_hoa_don_dien_tu\"><\/span><b>2. Do not save the electronic invoice XML file.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Saving only as a PDF makes it difficult to cross-reference data and verify invoice information when explanations are needed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Thieu_chung_tu_giao_nhan_hoac_nghiem_thu\"><\/span><b>3. Lack of delivery or acceptance documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Many businesses only have invoices but no proof of receipt of goods or services.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Thanh_toan_tien_mat_cho_giao_dich_gia_tri_lon\"><\/span><b>4. Cash payment for large value transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a common reason why businesses struggle to prove the validity of transactions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Khong_kiem_tra_trang_thai_nha_cung_cap\"><\/span><b>5. Not checking supplier status.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses often only check price and quality, neglecting to verify the legal or tax status of their suppliers.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Chi_chuan_bi_cong_van_ma_thieu_chung_tu\"><\/span><b>6. Preparing only the official letter but lacking supporting documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The explanatory letter is merely a presentation document. The primary evidentiary value comes from the actual transaction records.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"7_Khong_phan_loai_tinh_trang_ke_khai\"><\/span><b>7. No classification of declaration status.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses need to separate:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice has not been declared.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice has been declared.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice has been refunded.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice is currently under investigation.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Each group will have a different approach to handling the situation.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"8_Khong_xay_dung_quy_trinh_kiem_soat_rui_ro_nha_cung_cap\"><\/span><b>8. Failure to establish a supplier risk control process.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Many businesses only discover risks after filing or settling their taxes, leading to significant processing costs.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_phong_ngua_rui_ro_hoa_don_bo_tron_trong_quy_trinh_ke_toan\"><\/span><b>How to prevent the risk of fraudulent invoices in the accounting process.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Instead of dealing with problems after they occur, businesses should establish control procedures from the outset.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Kiem_tra_nha_cung_cap_truoc_khi_giao_dich\"><\/span><b>Step 1: Check the supplier before making a transaction.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify your tax identification number.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check the operating status.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check the business&#039;s industry.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review the transaction history.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Kiem_tra_hoa_don_khi_tiep_nhan\"><\/span><b>Step 2: Check the invoice upon receipt.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare the invoice information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check the status of your electronic invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify the validity of the XML data.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Doi_soat_voi_chung_tu_nghiep_vu\"><\/span><b>Step 3: Compare with transaction documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare with the Purchase Order.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare with the contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare with the warehouse receipt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare with the acceptance report.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Luu_tru_ho_so_tap_trung\"><\/span><b>Step 4: Centralized record storage<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Save the original XML file.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Save the PDF file.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Save the payment receipt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep a record of the delivery and receipt.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Canh_bao_rui_ro_truoc_khi_ke_khai\"><\/span><b>Step 5: Risk warning before filing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Accountants need to review unusual invoices before:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT declaration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost accounting.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay off outstanding debts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare your tax refund application.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Theo_doi_rui_ro_dinh_ky\"><\/span><b>Step 6: Monitor risks periodically.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses should build a dashboard to monitor:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplier of risk.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice needs verification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The file is missing supporting documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions require explanation.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">From a CFO&#039;s perspective, the risk of a company&#039;s fraudulent invoice is not just about a rejected invoice, but reflects a loophole in the process of controlling input invoices and accounts payable.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bizzi_ho_tro_doanh_nghiep_kiem_soat_rui_ro_hoa_don_dau_vao_nhu_the_nao\"><\/span><b>How does Bizzi help businesses control input invoice risks?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">For businesses that process hundreds or thousands of invoices each month, manual verification can easily miss signs of risk.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi supports businesses in building a comprehensive input invoice control process through:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically download and verify incoming invoices, including checking the operational status of suppliers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reconcile invoice data with purchase orders, contracts, and warehouse receipts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Extract data from XML, PDF, or images using AI-OCR\/IDP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Store invoice records centrally on one system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Be alerted to invoices showing signs of irregularities before filing or paying them.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Periodic post-audit of invoices based on business needs (quarterly, annually, etc.)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It facilitates quick retrieval of records when explanations are needed for tax authorities or auditors.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For businesses with a large volume of invoices, automating the process of checking, reconciling, and archiving not only saves time for the accounting department but also significantly reduces the risks involved in tax settlement.<\/span><\/p>\n<figure id=\"attachment_999981474\" aria-describedby=\"caption-attachment-999981474\" style=\"width: 2048px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999981474 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/Frame-427320969-2048x1234-1.webp\" alt=\"Bizzi helps businesses control input invoice risks.\" width=\"2048\" height=\"1234\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/Frame-427320969-2048x1234-1.webp 2048w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/Frame-427320969-2048x1234-1-300x181.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/Frame-427320969-2048x1234-1-1024x617.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/Frame-427320969-2048x1234-1-768x463.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/Frame-427320969-2048x1234-1-1536x926.webp 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/Frame-427320969-2048x1234-1-18x12.webp 18w\" sizes=\"(max-width: 2048px) 100vw, 2048px\" \/><figcaption id=\"caption-attachment-999981474\" class=\"wp-caption-text\">Bizzi&#039;s 3D reconciliation solution is a method of matching data between invoices, purchase orders, and warehouse receipts. When implemented at the detailed level for each item, the system can immediately detect discrepancies in quantity or unit price.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"FAQ\"><\/span><b>FAQ<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_doanh_nghiep_bo_tron_co_chac_chan_bi_loai_khong\"><\/span><b>Will invoices from businesses that have absconded be automatically rejected?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">No. The tax authorities will review the actual transaction records, the time the transaction occurred, and related documents before drawing a conclusion.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Neu_giao_dich_phat_sinh_truoc_ngay_ben_ban_bo_tron_thi_xu_ly_the_nao\"><\/span><b>What happens if the transaction occurred before the seller absconded?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses need to prepare documentation proving actual transactions, including contracts, delivery and receipt documents, payment records, and accounting entries, to present to the tax authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_nhung_chung_tu_gi_de_giai_trinh_voi_co_quan_thue\"><\/span><b>What documents are needed to provide explanations to the tax authorities?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This typically includes contracts, purchase orders, warehouse receipts, acceptance reports, payment documents, XML\/PDF electronic invoices, accounting documents, and other related transaction evidence.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Da_ke_khai_khau_tru_VAT_roi_co_phai_dieu_chinh_khong\"><\/span><b>The VAT deduction has already been declared, is there a need for an adjustment?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Not all cases require adjustment. Adjustments depend on the results of the record review and the conclusions of the tax authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_tu_doanh_nghiep_bo_tron_co_duoc_tinh_vao_chi_phi_TNDN_khong\"><\/span><b>Can invoices from businesses that have absconded be included in corporate income tax expenses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It may be considered if the business can demonstrate that the transaction was genuine, served its production and business operations, and fully meets the conditions stipulated by regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_can_nop_cong_van_giai_trinh_trong_moi_truong_hop_khong\"><\/span><b>Is it necessary to submit a formal explanation in all cases?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">No. Explanations are usually required when requested by the tax authorities or when a business needs to provide additional documentation to clarify the validity of a transaction.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lam_sao_kiem_tra_hoa_don_dau_vao_co_rui_ro_truoc_khi_ke_khai\"><\/span><b>How can I check for risky input invoices before filing my tax return?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses should check the supplier&#039;s status, the validity of electronic invoices, and compare invoices with related business documents.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_mem_co_the_tu_dong_phat_hien_hoa_don_rui_ro_khong\"><\/span><b>Can the software automatically detect risky invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes. AP Automation and input invoice control solutions like Bizzi can support automated checking, reconciliation, and alerting for invoices showing signs of irregularities before filing or payment.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Dealing with invoices from businesses that have absconded is not just about the invoices themselves, but also about proving the actual transactions.<\/b><span style=\"font-weight: 400;\"> Upon receiving a notification from the tax authorities, businesses should calmly review the transaction dates, prepare complete sales records, payment documents, and other relevant materials to provide explanations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In reality, not all invoices from businesses that have absconded are immediately rejected. The important thing is whether the business can prove the nature of the transaction, the flow of payments, and the use of goods and services in business operations. Maintaining complete records from the outset will significantly reduce the pressure during tax audits or inspections.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi helps businesses manage incoming invoices centrally, automatically collecting and storing electronic invoices, and connecting invoices with contracts, orders, and related documents. This allows accounting teams to easily access records when needed for explanations, while also improving tax risk control throughout the entire procurement and payment process.<\/span><\/p>\n<p><b>Sign up for a Bizzi demo today to experience our centralized input invoice management solution, helping businesses proactively prepare documentation and reduce risks in tax and accounting matters. <a href=\"https:\/\/bizzi.vn\/dat-lich-demo\/\">https:\/\/bizzi.vn\/dat-lich-demo\/<\/a><\/b><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>When discovering input invoices from a company that has absconded, the company needs to quickly review the transaction dates, etc.<\/p>","protected":false},"author":37,"featured_media":999981405,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263,367],"tags":[],"class_list":["post-999963815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-quy-trinh-phai-tra"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999963815","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999963815"}],"version-history":[{"count":5,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999963815\/revisions"}],"predecessor-version":[{"id":999981583,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999963815\/revisions\/999981583"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999981405"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999963815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999963815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999963815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}