{"id":999979714,"date":"2026-01-15T11:04:11","date_gmt":"2026-01-15T04:04:11","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979714"},"modified":"2026-06-03T23:33:07","modified_gmt":"2026-06-03T16:33:07","slug":"5-sample-letters-explaining-the-risks-associated-with-invoices","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/","title":{"rendered":"5 Standard Explanation Letter Templates for Risk Invoices (Download and Use Now)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">With tax authorities increasingly tightening invoice management through centralized data systems, many businesses find themselves in a situation where they receive <\/span><b>Notice requesting explanation <a href=\"https:\/\/bizzi.vn\/hoa-don-rui-ro-la-gi\/\">risk invoice<\/a><\/b><span style=\"font-weight: 400;\">, even though the actual transaction was completely real. The preparation <\/span><b>A properly formatted, professional, and legally sound explanatory letter for risk invoices.<\/b><span style=\"font-weight: 400;\"> This has become a decisive factor in protecting businesses&#039; right to deduct taxes and legitimate expenses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article summarizes... <\/span><b>5 most common sample letters of explanation for risky invoices encountered in practice.<\/b><span style=\"font-weight: 400;\">It also provides a detailed analysis of business requirements, legal risks, and how businesses can proactively manage invoice risks from the outset.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Vi_sao_doanh_nghiep_phai_giai_trinh_hoa_don_rui_ro\" >Why do businesses need to explain risky invoices?<\/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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Hoa_don_rui_ro_la_gi\" >What is a risk invoice?<\/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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Khi_nao_co_quan_thue_yeu_cau_doanh_nghiep_giai_trinh_hoa_don_rui_ro\" >When do tax authorities request businesses to provide explanations for risky invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Vi_sao_cong_van_giai_trinh_hoa_don_rui_ro_dac_biet_quan_trong\" >Why is a letter explaining the nature of a high-risk invoice particularly important?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#5_Mau_Cong_Van_Giai_Trinh_Hoa_Don_Rui_Ro_Thuong_Gap\" >5 Sample Letters Explaining Commonly Encountered Invoice Risks<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Mau_1_Cong_van_giai_trinh_hoa_don_rui_ro_co_ban\" >Template 1: Letter of Explanation for Basic Risk Invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Mau_2_Cong_van_giai_trinh_ho_so_xac_minh_hoat_dong_mua_ban_thuc_te\" >Form 2: Letter of explanation regarding verification of actual buying and selling activities.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Mau_3_Cong_van_xu_ly_hoa_don_bat_hop_phap\" >Form 3: Letter regarding the handling of illegal invoices<\/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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Mau_4_Cong_van_giai_trinh_hoa_don_cua_doanh_nghiep_bo_tron_hoac_ngung_hoat_dong\" >Form 4: Letter of explanation regarding invoices from businesses that have absconded or ceased operations.<\/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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Mau_5_Cong_van_de_nghi_mo_hoa_don_dang_bi_cuong_che\" >Form 5: Letter requesting the opening of invoices that are under enforcement action.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Noi_dung_can_co_trong_moi_cong_van_giai_trinh_hoa_don_rui_ro_Phan_tich_chi_tiet_theo_goc_nhin_co_quan_thue\" >Essential content for any letter explaining risky invoices (Detailed analysis from the tax authority&#039;s perspective)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#1_Thong_tin_doanh_nghiep_%E2%80%93_Xac_lap_tu_cach_phap_ly_cua_ben_giai_trinh\" >1. Business Information \u2013 Establishing the Legal Status of the Presenting Party<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#2_Thong_tin_hoa_don_nghi_van_%E2%80%93_Dinh_danh_chinh_xac_doi_tuong_bi_kiem_tra\" >2. Information on suspicious invoices \u2013 Accurately identify the entity under investigation.<\/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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#3_Mo_ta_giao_dich_thuc_te_%E2%80%93_Phan_%E2%80%9Cxuong_song%E2%80%9D_cua_cong_van_giai_trinh\" >3. Description of the actual transaction \u2013 The \u201cbackbone\u201d of the explanatory letter<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#4_Chung_tu_kem_theo_%E2%80%93_Checklist_chuan_de_chung_minh_giao_dich_co_that\" >4. Supporting documents \u2013 A standard checklist to prove the transaction is genuine.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#5_Cam_ket_phap_ly_%E2%80%93_Xac_lap_trach_nhiem_va_thien_chi_hop_tac\" >5. Legal Commitment \u2013 Establishing Responsibility and Goodwill for Cooperation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Rui_ro_phap_ly_khi_khong_giai_trinh_hoa_don_rui_ro_dung_chuan\" >Legal risks of failing to properly explain risk invoices.\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#1_Rui_ro_xu_phat_hanh_chinh_theo_Nghi_dinh_125_%E2%80%93_Khong_chi_la_%E2%80%9Cmuc_phat_tien%E2%80%9D\" >1. Risks of administrative penalties under Decree 125 \u2013 More than just &quot;fines&quot;<\/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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#2_Rui_ro_hinh_su_theo_Dieu_203_Bo_luat_Hinh_su_%E2%80%93_Nguong_rui_ro_ma_doanh_nghiep_thuong_danh_gia_thap\" >2. Criminal risk under Article 203 of the Penal Code \u2013 A risk threshold that businesses often underestimate.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Doi_voi_ca_nhan\" >For individuals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Doi_voi_phap_nhan_thuong_mai\" >For commercial legal entities<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#3_Rui_ro_ve_chi_phi_va_thue_%E2%80%93_Thiet_hai_tai_chinh_truc_tiep_va_lau_dai\" >3. Cost and tax risks \u2013 Direct and long-term financial losses<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Bi_loai_chi_phi_khong_hop_le\" >Invalid expense<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Bi_loai_thue_GTGT_dau_vao\" >Input VAT is excluded.<\/a><\/li><\/ul><\/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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#4_Rui_ro_day_chuyen_%E2%80%93_He_qua_ma_nhieu_doanh_nghiep_khong_luong_truoc\" >4. Chain reaction risk \u2013 Consequences that many businesses do not anticipate.<\/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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#5_sai_lam_pho_bien_khien_cong_van_giai_trinh_bi_tra_lai_hoac_yeu_cau_bo_sung\" >5 common mistakes that cause explanatory letters to be returned or require additional information.\u00a0<\/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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#1_Khong_khop_du_lieu_giua_hoa_don_dien_tu_va_he_thong_TMS\" >1. Data mismatch between the electronic invoice and the TMS system.<\/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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#2_Khong_trinh_bay_ro_nguon_goc_va_boi_canh_phat_sinh_giao_dich\" >2. Failure to clearly disclose the origin and context of the transaction.<\/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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#3_Thieu_hoac_trinh_bay_khong_ro_chung_tu_van_chuyen\" >3. Missing or unclear presentation of shipping 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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#4_Khong_de_cap_tinh_trang_phap_ly_cua_doi_tac_tai_thoi_diem_giao_dich\" >4. Failure to mention the legal status of the counterparty at the time of the transaction.<\/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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#5_Su_dung_noi_dung_mau_qua_chung_chung_khong_ca_nhan_hoa_theo_vu_viec\" >5. Using overly general template content that isn&#039;t personalized to the specific case.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Cach_doanh_nghiep_giam_rui_ro_hoa_don_va_toi_uu_quy_trinh_kiem_soat_chi_phi\" >How businesses can reduce invoice risk and optimize cost control processes.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#1_Quy_trinh_kiem_tra_hoa_don_chuan_cua_phong_Tai_chinh_%E2%80%93_Ke_toan\" >1. Standard invoice verification procedure of the Finance and Accounting Department<\/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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#2_Nhung_%E2%80%9Cdau_hieu_canh_bao_som%E2%80%9D_thuong_bi_bo_qua\" >2. These &quot;early warning signs&quot; are often overlooked.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Bizzi_ho_tro_gi_trong_quy_trinh_kiem_soat_hoa_don\" >What support does Bizzi provide in the invoice control process?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Loi_ich_thuc_te_khi_doanh_nghiep_su_dung_Bizzi\" >Practical benefits for businesses using Bizzi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Case_thuc_te\" >Real-life case<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Cau_hoi_thuong_gap_ve_hoa_don_rui_ro\" >Frequently Asked Questions about Risk Bills<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Hoa_don_rui_ro_co_duoc_khau_tru_thue_khong\" >Are risk invoices tax-deductible?<\/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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Bao_lau_phai_tra_loi_Thong_bao_Mau_01\" >How long do I have to respond to Form 01 Notification?<\/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\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Neu_ben_ban_bo_tron_thi_co_duoc_tinh_chi_phi_khong\" >If the seller absconds, are the costs still deductible?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Ho_so_nao_co_gia_tri_nhat_khi_giai_trinh\" >Which documents are most valuable when giving an explanation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Co_bat_buoc_nop_ban_giay_khong\" >Is submitting a hard copy mandatory?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/bizzi.vn\/en\/5-sample-letters-explaining-the-risks-associated-with-invoices\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_phai_giai_trinh_hoa_don_rui_ro\"><\/span><b>Why do businesses need to explain risky invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In modern tax administration, invoice explanation is no longer a mere formality. It is a formal confirmation step between the business and the tax authorities to prove the transaction. <\/span><b>The transaction was genuine, supported by valid documentation, and not intended to defraud the tax authorities.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Failure to provide an explanation, or providing an unsatisfactory explanation, can lead to serious consequences for businesses, such as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Input VAT is not deductible.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expenses disallowed during corporate income tax settlement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Subject to back taxes, administrative penalties, and even expanded investigations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, <\/span><b>A letter explaining the risks associated with invoices is a crucial &quot;legal shield&quot; for businesses.<\/b><span style=\"font-weight: 400;\"> during tax audits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_rui_ro_la_gi\"><\/span><span style=\"font-weight: 400;\">What is a risk invoice?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">&quot;Risk invoice&quot; is not a term directly defined in the Tax Administration Law or its guiding documents. In fact, it is the term used by the tax authorities to describe it. <\/span><a href=\"https:\/\/bizzi.vn\/bo-tieu-chi-rui-ro-hoa-don-la-gi\/\"><b>invoices showing signs of irregularities<\/b><\/a><span style=\"font-weight: 400;\">This was discovered through the centralized tax data management system (TMS \u2013 Tax Management System).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Commonly considered risky invoice indicators include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice is pending or its status is not fully displayed on the system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The seller has ceased operations, abandoned their business address, or belongs to the high-risk business category.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transaction value is unusually large compared to the size and industry of the business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is a data discrepancy between the electronic invoice, the tax declaration form, and the tax administration data.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">One important point that many businesses and even many competitor articles often overlook is <\/span><b>The &quot;risk scoring&quot; mechanism of the TMS system<\/b><span style=\"font-weight: 400;\">The tax authorities do not assess risk on a case-by-case basis for each individual invoice. <\/span><b>Risk scoring is based on transaction sequences, disclosure behavior, and the relationships between related parties.<\/b><span style=\"font-weight: 400;\">Therefore, a valid invoice can still be classified as risky if it is part of an unusual transaction chain.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_co_quan_thue_yeu_cau_doanh_nghiep_giai_trinh_hoa_don_rui_ro\"><\/span><span style=\"font-weight: 400;\">When do tax authorities request businesses to provide explanations for risky invoices?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses usually have to create <\/span><b>Tax explanation letter regarding risky invoices<\/b><span style=\"font-weight: 400;\"> in the following cases:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receive notifications by <\/span><b>Form 01\/THKH\u0110<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice is subject to inspection and verification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company&#039;s tax declaration data does not match the tax management system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The seller is on the list of high-risk businesses in terms of taxation.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These requirements are made based on the following: <\/span><a href=\"https:\/\/bizzi.vn\/tai-lieu\/nghi-dinh-so-123-2020-nd-cp\/\"><b>Decree 123\/2020\/ND-CP<\/b><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/bizzi.vn\/tai-lieu\/thong-tu-so-78-2021-tt-btc\/\"><b>Circular 78\/2021\/TT-BTC<\/b><\/a><span style=\"font-weight: 400;\"> and guidelines from the General Department of Taxation.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_cong_van_giai_trinh_hoa_don_rui_ro_dac_biet_quan_trong\"><\/span><span style=\"font-weight: 400;\">Why is a letter explaining the nature of a high-risk invoice particularly important?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">An explanatory letter is not just for &quot;getting the answer over with,&quot; but rather... <\/span><b>official legal evidence<\/b><span style=\"font-weight: 400;\"> This document presents the company&#039;s viewpoint and profile. The content of the letter directly affects the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is input VAT deductible?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Are these expenses considered deductible expenses when settling corporate income tax?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The level of penalties if the tax authorities discover violations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A well-prepared document, with complete supporting evidence and a logical presentation, will benefit the business. <\/span><b>Significantly reduces the risk of penalties or expanded inspections.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Mau_Cong_Van_Giai_Trinh_Hoa_Don_Rui_Ro_Thuong_Gap\"><\/span><b>5 Sample Letters Explaining Commonly Encountered Invoice Risks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Mau_1_Cong_van_giai_trinh_hoa_don_rui_ro_co_ban\"><\/span><b>Template 1: Letter of Explanation for Basic Risk Invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This form is used when a business receives a notification to verify input invoices. The letter should include complete business information, invoice information, a brief description of the actual transaction, and a list of accompanying documents such as contracts, warehouse receipts, and payment vouchers.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999979745 size-full aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cong-van-giai-trinh-hoa-don-rui-ro.webp\" alt=\"Letter of explanation regarding basic risk invoices\" width=\"674\" height=\"796\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cong-van-giai-trinh-hoa-don-rui-ro.webp 674w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cong-van-giai-trinh-hoa-don-rui-ro-254x300.webp 254w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cong-van-giai-trinh-hoa-don-rui-ro-10x12.webp 10w\" sizes=\"(max-width: 674px) 100vw, 674px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">The most important aspect of this design is <\/span><b>A clear link between invoice, transaction, and supporting document.<\/b><span style=\"font-weight: 400;\">Avoid vague explanations that might prompt the tax authorities to request additional information.<\/span><\/p>\n<p><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Mau-cong-van-Giai-trinh-Hoa-don-rui-ro-1.docx\"><strong>Download the document now.<\/strong><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_2_Cong_van_giai_trinh_ho_so_xac_minh_hoat_dong_mua_ban_thuc_te\"><\/span><b>Form 2: Letter of explanation regarding verification of actual buying and selling activities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This form applies when the tax authorities suspect a transaction did not actually occur. Businesses need to prove the entire buying and selling process through a set of documents including contracts and appendices, warehouse receipts or acceptance reports, bank payment documents, and original invoices.<\/span><\/p>\n<p><img decoding=\"async\" class=\"wp-image-999979744 size-full aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cong-van-giai-trinh-ho-so-xac-minh-hd-mua-ban-thuc-te.webp\" alt=\"Sample official letter explaining the verification documents for actual purchase and sale contracts.\" width=\"717\" height=\"800\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cong-van-giai-trinh-ho-so-xac-minh-hd-mua-ban-thuc-te.webp 717w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cong-van-giai-trinh-ho-so-xac-minh-hd-mua-ban-thuc-te-269x300.webp 269w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cong-van-giai-trinh-ho-so-xac-minh-hd-mua-ban-thuc-te-11x12.webp 11w\" sizes=\"(max-width: 717px) 100vw, 717px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">The points that are usually scrutinized in this case are <\/span><b>consignee, shipping documents, and the correct matching between the Purchase Order (PO), Gross Mass (GR), and Invoice.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cong-van-giai-trinh-ho-so-xac-minh-hd-mua-ban-thuc-te.docx\"><strong>Download the document now.<\/strong><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_3_Cong_van_xu_ly_hoa_don_bat_hop_phap\"><\/span><b>Form 3: Letter regarding the handling of illegal invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In cases where invoices are flagged as violations, such as fictitious invoices, incorrect tax identification numbers, or invoices that do not exist in the system, businesses need to provide a very careful explanation. The letter must clearly demonstrate a willingness to cooperate, show no signs of intentional tax evasion, and provide sufficient grounds for the tax authorities to consider an appropriate penalty.<\/span><\/p>\n<p><img decoding=\"async\" class=\"wp-image-999979746 size-full aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cong-van-hoa-don-bat-hop-phap.png\" alt=\"Form 3: Letter regarding the handling of illegal invoices\" width=\"547\" height=\"697\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cong-van-hoa-don-bat-hop-phap.png 547w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cong-van-hoa-don-bat-hop-phap-235x300.png 235w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cong-van-hoa-don-bat-hop-phap-9x12.png 9w\" sizes=\"(max-width: 547px) 100vw, 547px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">This content is directly related to <\/span><b>Article 203 of the Penal Code<\/b><span style=\"font-weight: 400;\">Therefore, particular caution is needed in the way it is expressed.<\/span><\/p>\n<p><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cong-van-xu-ly-hoa-don-bat-hop-phap.docx\"><strong>Download the document now.<\/strong><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_4_Cong_van_giai_trinh_hoa_don_cua_doanh_nghiep_bo_tron_hoac_ngung_hoat_dong\"><\/span><b>Form 4: Letter of explanation regarding invoices from businesses that have absconded or ceased operations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the highest risk scenario. The business must prove that the transaction occurred. <\/span><b>before the seller absconds or ceases operations.<\/b><span style=\"font-weight: 400;\">The most valuable documents include signed delivery receipts, bills of lading or shipping schedules, contracts, and appendices showing delivery schedules.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999979748 size-full aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cong-van-giai-trinh-hoa-don-bo-tron.png\" alt=\"Form 4: Letter of explanation regarding invoices from businesses that have absconded or ceased operations.\" width=\"708\" height=\"780\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cong-van-giai-trinh-hoa-don-bo-tron.png 708w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cong-van-giai-trinh-hoa-don-bo-tron-272x300.png 272w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cong-van-giai-trinh-hoa-don-bo-tron-11x12.png 11w\" sizes=\"(max-width: 708px) 100vw, 708px\" \/><\/h3>\n<p><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cong-van-giai-trinh-hoa-don-bo-tron.docx\"><strong>Download the document now.<\/strong><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_5_Cong_van_de_nghi_mo_hoa_don_dang_bi_cuong_che\"><\/span><b>Form 5: Letter requesting the opening of invoices that are under enforcement action.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When a business is suspended from using invoices but has fulfilled its tax obligations, the official letter should be prepared based on the following: <\/span><b>Decree 125\/2020\/ND-CP<\/b><span style=\"font-weight: 400;\"> and <\/span><b>Circular 80\/2021\/TT-BTC<\/b><span style=\"font-weight: 400;\">The content should clearly state that the tax obligations have been resolved, along with supporting tax payment documents and a commitment to continued compliance.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999979749 size-full aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cv-xin-mo-hoa-don-bi-cuong-che.png\" alt=\"Form 5: Letter requesting the opening of invoices that are under enforcement action.\" width=\"688\" height=\"731\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cv-xin-mo-hoa-don-bi-cuong-che.png 688w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cv-xin-mo-hoa-don-bi-cuong-che-282x300.png 282w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cv-xin-mo-hoa-don-bi-cuong-che-11x12.png 11w\" sizes=\"(max-width: 688px) 100vw, 688px\" \/><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/mau-cv-xin-mo-hoa-don-bi-cuong-che.docx\"><strong>Download the document now.<\/strong><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_can_co_trong_moi_cong_van_giai_trinh_hoa_don_rui_ro_Phan_tich_chi_tiet_theo_goc_nhin_co_quan_thue\"><\/span><b>Essential content for any letter explaining risky invoices (Detailed analysis from the tax authority&#039;s perspective)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">During the inspection, the tax authorities <\/span><b>Do not read official documents in a formal, administrative manner.<\/b><span style=\"font-weight: 400;\">, which can be evaluated logically:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span> <b>Can the business prove that the transaction was genuine, legal, and reasonable?<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, a letter explaining the risk invoice meets the requirements. <\/span><b>It&#039;s not enough to just cover all the necessary areas; it must also be &quot;focused on the right priorities for inspection.&quot;<\/b><span style=\"font-weight: 400;\">Below is a detailed analysis of each required content category.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Thong_tin_doanh_nghiep_%E2%80%93_Xac_lap_tu_cach_phap_ly_cua_ben_giai_trinh\"><\/span><b>1. Business Information \u2013 Establishing the Legal Status of the Presenting Party<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This section is not simply for &quot;filling in the blanks,&quot; but aims to... <\/span><b>Clearly establish the party responsible for legal liability.<\/b><span style=\"font-weight: 400;\"> Regarding the explanation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The official document must include the following information:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate tax code<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business name is as registered.<\/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 (or legally authorized person)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contact information: phone number, email<\/span><\/li>\n<\/ul>\n<p><b>Important operational notes:<\/b><span style=\"font-weight: 400;\"> The information in the official document must <\/span><b>perfect match<\/b><span style=\"font-weight: 400;\"> With tax registration data and data on the TMS system, even a small discrepancy (e.g., initials, old address) can cause the document to be judged as invalid. <\/span><b>inconsistent<\/b><span style=\"font-weight: 400;\">This led to a request for further explanation.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Thong_tin_hoa_don_nghi_van_%E2%80%93_Dinh_danh_chinh_xac_doi_tuong_bi_kiem_tra\"><\/span><b>2. Information on suspicious invoices \u2013 Accurately identify the entity under investigation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The tax authorities don&#039;t conduct &quot;general&quot; audits, but rather thorough inspections. <\/span><b>each specific invoice<\/b><span style=\"font-weight: 400;\">Therefore, businesses need to clearly identify the invoices that are required to be explained.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Information to include:<\/span><\/p>\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;\">Pre-tax value, VAT, total payment amount<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Seller&#039;s name and tax code<\/span><\/li>\n<\/ul>\n<p><b>An important point that is often overlooked:<\/b><span style=\"font-weight: 400;\"> If you need to explain multiple invoices at the same time, you will need to... <\/span><b>List them in a table or item by item.<\/b><span style=\"font-weight: 400;\">Avoid grouping multiple invoices together in a vague description. Such grouping can easily lead tax authorities to misjudge the situation. <\/span><b>Unable to control each specific transaction.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Mo_ta_giao_dich_thuc_te_%E2%80%93_Phan_%E2%80%9Cxuong_song%E2%80%9D_cua_cong_van_giai_trinh\"><\/span><b>3. Description of the actual transaction \u2013 The \u201cbackbone\u201d of the explanatory letter<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most important part and also the part that <\/span><b>The competitor usually writes the most superficially.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The tax authorities need to know more than just that &quot;a transaction occurred,&quot; they need to answer these questions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This transaction <\/span><b>How does it happen?<\/b><span style=\"font-weight: 400;\">?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Who performed it?<\/b><span style=\"font-weight: 400;\">?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Where, when, and how<\/b><span style=\"font-weight: 400;\">?<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Businesses need to clearly describe:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Who delivers \u2013 who receives?<\/b><span style=\"font-weight: 400;\">: Name of department or individual representing both sides<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Delivery\/Service Location<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Product specifications \/ service content<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quantity \u2013 progress \u2013 completion date<\/b><\/li>\n<\/ul>\n<p><b>Business note:<\/b><span style=\"font-weight: 400;\"> The transaction description must <\/span><b>suitable for the business sector<\/b><span style=\"font-weight: 400;\">This includes the size of the business and the invoice value. A large transaction with a very vague description is a sign that tax authorities may suspect the transaction did not actually occur.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Chung_tu_kem_theo_%E2%80%93_Checklist_chuan_de_chung_minh_giao_dich_co_that\"><\/span><b>4. Supporting documents \u2013 A standard checklist to prove the transaction is genuine.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Explanatory letter <\/span><b>It is invalid without valid supporting documents.<\/b><span style=\"font-weight: 400;\">Essentially, an official document is just a statement; <\/span><b>The new document is proof.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The supporting documents should be clearly listed in the letter, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Contracts and contract addendums<\/b><span style=\"font-weight: 400;\"> Specify the terms of sale, value, and scope of work.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Minutes of acceptance \/ handover<\/b><span style=\"font-weight: 400;\"> Proof that goods or services have been completed and received.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Warehouse release form \u2013 warehouse receipt form<\/b><span style=\"font-weight: 400;\"> Applies to goods and materials.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Payment documents<\/b><span style=\"font-weight: 400;\"> Payment authorization forms, bank statements; cashless payments are preferred.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Look up partner tax code information.<\/b><span style=\"font-weight: 400;\"> Proof that the counterparty exists and is operational at the time of the transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bank statement<\/b><span style=\"font-weight: 400;\"> Show the actual cash flow, avoiding suspicion of fraudulent payments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email exchange, PO \u2013 GR (Purchase Order \u2013 Goods Receipt)<\/b><span style=\"font-weight: 400;\"> This is a group of documents. <\/span><b>Very valuable but often overlooked.<\/b><span style=\"font-weight: 400;\">This helps demonstrate that the entire transaction process is continuous and logical.<\/span><\/li>\n<\/ul>\n<p><b>Points of particular interest to the tax authorities:<\/b><span style=\"font-weight: 400;\"> The <\/span><b>Connection between PO \u2013 GR \u2013 Invoice<\/b><span style=\"font-weight: 400;\">If these three data points don&#039;t match in terms of quantity, timing, or value, the likelihood of being assessed as risky is very high.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Cam_ket_phap_ly_%E2%80%93_Xac_lap_trach_nhiem_va_thien_chi_hop_tac\"><\/span><b>5. Legal Commitment \u2013 Establishing Responsibility and Goodwill for Cooperation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The commitment is not merely a formality, but a commitment. <\/span><b>Statement of legal liability<\/b><span style=\"font-weight: 400;\"> of the business.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The commitment statement should clearly state:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business is fully responsible for <\/span><b>accuracy, honesty<\/b><span style=\"font-weight: 400;\"> of the explained information<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commit <\/span><b>cooperate in providing additional documents and records.<\/b><span style=\"font-weight: 400;\"> if requested by the tax authorities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commitment to comply with tax and invoicing regulations.<\/span><\/li>\n<\/ul>\n<p><b>Important Note:<\/b><span style=\"font-weight: 400;\"> Avoid using statements that &quot;evade responsibility&quot; or blame the seller. The presentation should reflect this. <\/span><b>goodwill, cooperation, and proactive transparency.<\/b><span style=\"font-weight: 400;\"> This will significantly reduce the risk of receiving a negative evaluation during the review process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A standard explanation letter for a risk invoice isn&#039;t about which &quot;template&quot; to use, but rather about:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Present the correct logic for the tax authority&#039;s audit.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The close link between invoices, transactions, and supporting documents.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Clearly demonstrating the responsibility and willingness of businesses to cooperate.<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If businesses only fill out the form for the sake of appearances, the official letter is very likely to be returned or require further explanation, prolonging the process and increasing unnecessary tax risks.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_khi_khong_giai_trinh_hoa_don_rui_ro_dung_chuan\"><\/span><b>Legal risks of failing to properly explain risk invoices.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In fact, <\/span><b>The biggest risk doesn&#039;t lie in whether or not the business receives the notification.<\/b><span style=\"font-weight: 400;\">, which lies in the fact <\/span><b>Does the explanatory letter have sufficient capacity to &quot;defend the transaction&quot; before the tax authorities?<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A poorly written explanation, lacking supporting documents, or misrepresenting the main point can jeopardize the case. <\/span><b>The situation escalated from administrative checks to severe penalties, and even referred cases to investigative agencies.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Rui_ro_xu_phat_hanh_chinh_theo_Nghi_dinh_125_%E2%80%93_Khong_chi_la_%E2%80%9Cmuc_phat_tien%E2%80%9D\"><\/span><b>1. Risks of administrative penalties under Decree 125 \u2013 More than just &quot;fines&quot;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to <\/span><b>Decree 125\/2020\/ND-CP<\/b><span style=\"font-weight: 400;\">The use of illegal or fraudulent invoices may be subject to penalties. <\/span><b>from 15 to 50 million VND<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, <\/span><b>The monetary penalty is only the tip of the iceberg of the risk.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In practice, tax authorities often apply <\/span><b>additional remedial measures<\/b><span style=\"font-weight: 400;\">, include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Forced cancellation of the infringing invoice.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mandatory repayment of incorrectly deducted or refunded taxes.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Revise all relevant declaration documents.<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It is worth noting that v<\/span><b>Canceling or rejecting an invoice affects more than just one tax period.<\/b><span style=\"font-weight: 400;\">, which can lead to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjusting multi-period settlements<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expand the scope of the audit to include other invoices and suppliers.<\/span><\/li>\n<\/ul>\n<p><b>Common reasons for severe penalties:<\/b><span style=\"font-weight: 400;\"> The explanatory letter failed to prove the actual transaction, or the accompanying documents were not convincing enough for the tax authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Rui_ro_hinh_su_theo_Dieu_203_Bo_luat_Hinh_su_%E2%80%93_Nguong_rui_ro_ma_doanh_nghiep_thuong_danh_gia_thap\"><\/span><b>2. Criminal risk under Article 203 of the Penal Code \u2013 A risk threshold that businesses often underestimate.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When the tax authorities notice signs <\/span><b>intentionally using illegal invoices<\/b><span style=\"font-weight: 400;\">The records may be <\/span><b>Transfer to the investigative agency<\/b><span style=\"font-weight: 400;\"> according to <\/span><b>Article 203 of the Penal Code<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is an extremely important boundary between <\/span><b>administrative error<\/b><span style=\"font-weight: 400;\"> and <\/span><b>criminal liability<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan\"><\/span><b>For individuals<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fines up to <\/span><b>500 million VND<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Or <\/span><b>Imprisonment penalties of up to 7 years.<\/b><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Doi_voi_phap_nhan_thuong_mai\"><\/span><b>For commercial legal entities<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fines up to <\/span><b>10 billion VND<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Or <\/span><b>Temporary suspension of operations<\/b><\/li>\n<\/ul>\n<p><b>The key point in practice:<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> The investigating agency did not base its decision solely on the invoice, but also on... <\/span><b>complete explanatory documents<\/b><span style=\"font-weight: 400;\"> For evaluation:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses have <\/span><b>goodwill for cooperation<\/b><span style=\"font-weight: 400;\"> or not<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are signs <\/span><b>Concealing and falsifying documents<\/b><span style=\"font-weight: 400;\"> or not<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is the explanatory letter logical, consistent, and supported by evidence, or is it merely a formality?<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">An explanatory letter <\/span><b>Writing carelessly, copying generic templates.<\/b><span style=\"font-weight: 400;\">, or <\/span><b>avoiding responsibility<\/b><span style=\"font-weight: 400;\"> can become <\/span><b>major disadvantage<\/b><span style=\"font-weight: 400;\"> when the case is being reviewed from a criminal perspective.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Rui_ro_ve_chi_phi_va_thue_%E2%80%93_Thiet_hai_tai_chinh_truc_tiep_va_lau_dai\"><\/span><b>3. Cost and tax risks \u2013 Direct and long-term financial losses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Even if the incident <\/span><b>not subject to severe penalties or criminal prosecution.<\/b><span style=\"font-weight: 400;\">, businesses can still bear the burden <\/span><b>huge financial losses<\/b><span style=\"font-weight: 400;\"> If the explanation is unsatisfactory.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Bi_loai_chi_phi_khong_hop_le\"><\/span><b>Invalid expense<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Costs associated with risk invoices will <\/span><b>Not included in deductible expenses.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This leads to <\/span><b>increase taxable income<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This will lead to <\/span><b>increase the amount of corporate income tax payable.<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For businesses with low profit margins, having expenses disallowed can be detrimental. <\/span><b>This directly impacts cash flow and business results for the entire year.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Bi_loai_thue_GTGT_dau_vao\"><\/span><b>Input VAT is excluded.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Input VAT related to risk invoices <\/span><b>Not deductible<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses must <\/span><b>Pay additional VAT.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late payment penalties may arise over time.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is <\/span><b>direct financial damage<\/b><span style=\"font-weight: 400;\">Negotiations or adjustments are impossible if the explanatory documents are not sufficiently convincing.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Rui_ro_day_chuyen_%E2%80%93_He_qua_ma_nhieu_doanh_nghiep_khong_luong_truoc\"><\/span><b>4. Chain reaction risk \u2013 Consequences that many businesses do not anticipate.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">One very real but often overlooked consequence is <\/span><b>chain reaction risk<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Explanation not satisfactory<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rated as high risk<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tax authorities tend to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Expand the scope of inspection.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review other suppliers<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Re-evaluate the entire invoice control process of the business.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This causes businesses to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It takes a lot of time to explain things repeatedly.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increased pressure on the accounting and finance department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This will affect the company&#039;s reputation in subsequent audits.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Letter of explanation regarding risky invoices <\/span><b>This is not a standard administrative procedure.<\/b><span style=\"font-weight: 400;\">, but rather:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal documents establishing responsibility<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This is the basis for tax authorities to assess the goodwill and risk level of a business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The deciding factor is whether to stop at administrative penalties or escalate to more serious risks.<\/span><\/li>\n<\/ul>\n<p><b>Providing proper explanations not only helps businesses &quot;pass audits,&quot; but also protects them from long-term tax and legal risks.<\/b><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_sai_lam_pho_bien_khien_cong_van_giai_trinh_bi_tra_lai_hoac_yeu_cau_bo_sung\"><\/span><b>5 common mistakes that cause explanatory letters to be returned or require additional information.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In reality, many explanatory letters... <\/span><b>not immediately rejected<\/b><span style=\"font-weight: 400;\">but was asked <\/span><b>multiple additional explanations<\/b><span style=\"font-weight: 400;\">This prolongs the process, increases the level of risk, and leads to the business being perceived as having &quot;poor invoice control.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The reason isn&#039;t that the business &quot;has no transactions,&quot; but rather... <\/span><b>The explanation was not focused on the inspection&#039;s core issue.<\/b><span style=\"font-weight: 400;\">Here are the 5 most common mistakes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Khong_khop_du_lieu_giua_hoa_don_dien_tu_va_he_thong_TMS\"><\/span><b>1. Data mismatch between the electronic invoice and the TMS system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is <\/span><b>the most common and also the most dangerous mistake<\/b><span style=\"font-weight: 400;\">, because it is directly related to the tax authority&#039;s risk management system.<\/span><\/p>\n<p><b>Common symptoms:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company provided an explanation consistent with its internal records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">But the invoice data on the TMS system is:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Date difference<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Value deviation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Seller information discrepancies<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Real life example:<\/b><span style=\"font-weight: 400;\"> The business explained that the invoice was issued in March, but the TMS system recorded the invoice as being adjusted or replaced in April. The official letter did not mention this change \u2192 the tax authority requested further explanation because <\/span><b>inconsistent data<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>Why was it returned?<\/b><span style=\"font-weight: 400;\"> Tax authority <\/span><b>prioritize system data<\/b><span style=\"font-weight: 400;\">If the letter does not clearly explain the discrepancies between the company&#039;s records and the TMS, it will be considered invalid. <\/span><b>lack of evidence<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Khong_trinh_bay_ro_nguon_goc_va_boi_canh_phat_sinh_giao_dich\"><\/span><b>2. Failure to clearly disclose the origin and context of the transaction.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Many official documents only state generally: &quot;The business has engaged in purchase and sale transactions according to the contract\u2026&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">While what the tax authorities need is:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This transaction <\/span><b>Where to begin?<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>How do these needs arise?<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Why did the company choose that supplier?<\/span><\/li>\n<\/ul>\n<p><b>Real life example:<\/b><span style=\"font-weight: 400;\"> The invoice is for a large sum, but the official letter doesn&#039;t explain why the business needed to purchase those goods\/services at that particular time, nor does it mention the relevant business context. The tax authorities are evaluating the transaction. <\/span><b>lack of rationality<\/b><span style=\"font-weight: 400;\">, requesting further explanation.<\/span><\/p>\n<p><b>The core mistake:<\/b><span style=\"font-weight: 400;\"> They only prove &quot;having documents,&quot; but they don&#039;t provide proof. <\/span><b>business logic<\/b><span style=\"font-weight: 400;\"> of the transaction.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Thieu_hoac_trinh_bay_khong_ro_chung_tu_van_chuyen\"><\/span><b>3. Missing or unclear presentation of shipping documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">With commodity transactions, <\/span><b>Shipping documents are a very important link.<\/b><span style=\"font-weight: 400;\">However, it is often overlooked by businesses.<\/span><\/p>\n<p><b>Common symptoms:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are contracts, invoices, and warehouse receipts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">But there is none:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Bill of Lading<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Receipt and delivery record<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Documents proving that the goods have actually moved.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Real life example:<\/b><span style=\"font-weight: 400;\"> A business purchased goods of significant value from another province, but the official letter did not include any shipping documents. The tax authorities suspected the goods were not actually delivered and requested additional shipping documentation.<\/span><\/p>\n<p><b>Why is the risk high?<\/b><span style=\"font-weight: 400;\"> No shipping documents available \u2192 <\/span><b>Transaction proof chain break<\/b><span style=\"font-weight: 400;\"> \u2192 The invoice is easily perceived as not having actually been incurred.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Khong_de_cap_tinh_trang_phap_ly_cua_doi_tac_tai_thoi_diem_giao_dich\"><\/span><b>4. Failure to mention the legal status of the counterparty at the time of the transaction.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Numerous official documents <\/span><b>Focus only on explaining the situation from the business side.<\/b><span style=\"font-weight: 400;\">, but forgetting one crucial element: <\/span><b>the operating status of the seller at the time the transaction occurred.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>Common symptoms:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The current partner has ceased operations\/absconded.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The official document did not specify:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">At the time of the transaction, was the counterparty operational?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Is there a way to look up the tax identification number (MST) or verify the operational status?<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Real life example:<\/b><span style=\"font-weight: 400;\"> The company made the purchase in June, but the partner absconded in September. The official document did not specify this timeframe, leading the tax authorities to suspect the transaction occurred when the partner was already at risk \u2192 requesting further explanation.<\/span><\/p>\n<p><b>The key point:<\/b><span style=\"font-weight: 400;\"> Business <\/span><b>Simply prove the legal partner at the time of the transaction.<\/b><span style=\"font-weight: 400;\">However, if not specified, the tax authorities will assume it is a risk.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Su_dung_noi_dung_mau_qua_chung_chung_khong_ca_nhan_hoa_theo_vu_viec\"><\/span><b>5. Using overly general template content that isn&#039;t personalized to the specific case.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a very common mistake businesses make:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Download sample official documents online.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fill in the information carelessly.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No adjustments will be made on a case-by-case basis, regardless of the specific situation.<\/span><\/li>\n<\/ul>\n<p><b>Common symptoms:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The content is generic, identical to many other official documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It doesn&#039;t mention the &quot;risk points&quot; that the tax authorities are scrutinizing.<\/span><\/li>\n<\/ul>\n<p><b>Real life example:<\/b><span style=\"font-weight: 400;\"> The official letter only stated: &quot;The business affirms that the transaction is genuine and fully documented,&quot; but it did not explain why the invoice was flagged as risky, nor did it directly respond to the contents of the tax authority&#039;s notice \u2192 it was requested to provide further explanation.<\/span><\/p>\n<p><b>Why is it underrated?<\/b><span style=\"font-weight: 400;\"> The tax authorities consider this to be <\/span><b>a superficial explanation<\/b><span style=\"font-weight: 400;\">This does not demonstrate control over and understanding of the company&#039;s records.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_doanh_nghiep_giam_rui_ro_hoa_don_va_toi_uu_quy_trinh_kiem_soat_chi_phi\"><\/span><b>How businesses can reduce invoice risk and optimize cost control processes.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In reality, most invoice risks are related to this. <\/span><b>No issues arose during the explanation phase.<\/b><span style=\"font-weight: 400;\">, which has appeared <\/span><b>from very early in the process of receiving and processing input invoices<\/b><span style=\"font-weight: 400;\">When businesses only discover risks at the time they receive notification from the tax authorities, any action taken is reactive, time-consuming, and carries potential legal risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To reduce accountability pressure, businesses need to <\/span><b>Shift from a &quot;proactive problem-solving&quot; mindset to a &quot;proactive control&quot; mindset.<\/b><span style=\"font-weight: 400;\">, starting right from the invoice receiving stage.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Quy_trinh_kiem_tra_hoa_don_chuan_cua_phong_Tai_chinh_%E2%80%93_Ke_toan\"><\/span><b>1. Standard invoice verification procedure of the Finance and Accounting Department<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">An effective invoice control process typically includes the following core steps:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">First of all, accountants need to... <\/span><b>Look up the supplier&#039;s tax identification number (TIN).<\/b><span style=\"font-weight: 400;\"> To determine whether a partner legally exists. This not only checks legal information but also helps to identify high-risk businesses early on.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Next is <\/span><b>Check the seller&#039;s operational status.<\/b><span style=\"font-weight: 400;\"> at the exact time the transaction occurred. This is crucial because later, the business will need to prove that the transaction took place before the partner ceased operations or absconded.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Then, the invoice needs to be <\/span><b>Three-dimensional matching PO \u2013 GR \u2013 Invoice<\/b><span style=\"font-weight: 400;\">This step helps to detect early discrepancies in quantity, value, and timing \u2013 factors that often cause invoices to be flagged as risky in the tax management system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accountants also need to <\/span><b>Verify the validity of electronic invoices.<\/b><span style=\"font-weight: 400;\">This includes required information, digital signatures, invoice status, and data displayed on the tax system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Finally, it is necessary <\/span><b>assess the value of the transaction<\/b><span style=\"font-weight: 400;\">This involves detecting cases with unusual values compared to the scale, frequency, or industry of the business. This is a crucial element in the tax authority&#039;s risk scoring mechanism.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If these steps are fully implemented from the outset, much of the bill risk can be mitigated. <\/span><b>Preventing it before it goes into the books.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Nhung_%E2%80%9Cdau_hieu_canh_bao_som%E2%80%9D_thuong_bi_bo_qua\"><\/span><b>2. These &quot;early warning signs&quot; are often overlooked.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In actual operation, there are many signs of risk. <\/span><b>not an immediate violation<\/b><span style=\"font-weight: 400;\">However, it was a &quot;red flag&quot; in the tax authority&#039;s assessment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example, a supplier <\/span><b>Changing tax identification numbers or legal information multiple times in a short period of time.<\/b><span style=\"font-weight: 400;\"> This is a sign that needs close monitoring. Similarly, the <\/span><b>sudden change of legal representative<\/b><span style=\"font-weight: 400;\">This, especially in new businesses or those with high-value transactions, also carries inherent risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Another sign that is often overlooked is <\/span><b>Delivery without clear shipping documents.<\/b><span style=\"font-weight: 400;\">This is especially important for inter-provincial or high-value transactions. Without this documentation, the chain of transaction proof can easily break during the explanation process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Besides, <\/span><b>large cash payments<\/b><span style=\"font-weight: 400;\"> This is also a factor that makes invoices more likely to be classified as risky, as they do not show a transparent flow of money.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These signs, if only discovered when preparing to give an explanation, are already too late. They need to be identified. <\/span><b>right in the process of daily invoice verification<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Instead of fragmented manual checks, many businesses now choose to digitize their invoice control processes to mitigate risks from the outset.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bizzi_ho_tro_gi_trong_quy_trinh_kiem_soat_hoa_don\"><\/span><b>What support does Bizzi provide in the invoice control process?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In practical workflows, Bizzi supports businesses in many key areas:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As soon as the invoice is generated, the system can <\/span><b>Automatically download and categorize input invoices.<\/b><span style=\"font-weight: 400;\">This helps accountants avoid missing invoices and reduces reliance on manual operations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi support <\/span><b>Three-way reconciliation of PO \u2013 GR \u2013 Invoice<\/b><span style=\"font-weight: 400;\">This helps detect discrepancies in quantity, value, or timing early on, before the invoice is processed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The system also allows <\/span><b>Check the supplier&#039;s tax identification number directly on the tax system.<\/b><span style=\"font-weight: 400;\">This helps accountants determine the operational status of a counterparty at the time of the transaction.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When Bizzi detects an invoice that is risky or shows signs of irregularities, it will <\/span><b>early warning<\/b><span style=\"font-weight: 400;\">This helps businesses proactively address issues before the tax authorities request explanations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">All relevant documents such as contracts, minutes, input\/output slips, and payment documents are included. <\/span><b>centralized storage<\/b><span style=\"font-weight: 400;\">This helps to extract explanatory records quickly and consistently.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_thuc_te_khi_doanh_nghiep_su_dung_Bizzi\"><\/span><b>Practical benefits for businesses using Bizzi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">By implementing Bizzi into their invoice control process, businesses can:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Limit risky invoices right from the initial receipt stage, instead of processing them only after notification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Significantly reduce the time required to prepare explanatory documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce manual errors when reconciling invoices and documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Control costs in a transparent, consistent, and systematic manner.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">More importantly, the business is moving from a state of <\/span><b>passive response<\/b><span style=\"font-weight: 400;\"> luxurious <\/span><b>Proactively manage tax risks.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_thuc_te\"><\/span><b>Real-life case<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In a real-world scenario, the business receives <\/span><b>Notification Form 01 requests explanation of risk invoices.<\/b><span style=\"font-weight: 400;\"> This involves several high-value input invoices. Thanks to the entire invoice history, purchase orders (POs), general ledgers (GRs), and payment documents already stored and reconciled on Bizzi, the accounting department only needs to extract the correct relevant documents and complete the explanatory letter. <\/span><b>within a single workday<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If businesses continued to use the traditional manual method, they could spend days reviewing documents from various sources and face the risk of missing information when submitting explanations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hoa_don_rui_ro\"><\/span><b>Frequently Asked Questions about Risk Bills<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_rui_ro_co_duoc_khau_tru_thue_khong\"><\/span><b>Are risk invoices tax-deductible?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Have, <\/span><b>if the business can explain the actual transactions that occurred.<\/b><span style=\"font-weight: 400;\"> and have sufficient valid documentation. If no explanation is provided or the explanation is unsatisfactory, the input VAT may be disallowed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_lau_phai_tra_loi_Thong_bao_Mau_01\"><\/span><b>How long do I have to respond to Form 01 Notification?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The deadline for a response is clearly stated in the notification. <\/span><b>Usually 5\u201310 business days<\/b><span style=\"font-weight: 400;\">Delayed or failure to respond within the specified timeframe increases the risk of adverse consequences.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Neu_ben_ban_bo_tron_thi_co_duoc_tinh_chi_phi_khong\"><\/span><b>If the seller absconds, are the costs still deductible?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Maybe, <\/span><b>if it can be proven that the transaction occurred before the seller absconded.<\/b><span style=\"font-weight: 400;\"> and complete and valid transaction records.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_nao_co_gia_tri_nhat_khi_giai_trinh\"><\/span><b>Which documents are most valuable when giving an explanation?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">No single case file is the deciding factor. <\/span><b>Most importantly, the application documents must be logically consistent.<\/b><span style=\"font-weight: 400;\">Specifically: contracts, acceptance testing, payment, transportation, and reconciliation of Purchase Order (PO) \u2013 Grand Finale (GR) \u2013 Invoice.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_bat_buoc_nop_ban_giay_khong\"><\/span><b>Is submitting a hard copy mandatory?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Normally <\/span><b>Submitting an electronic copy is sufficient.<\/b><span style=\"font-weight: 400;\">However, the tax authorities may request a paper copy in the event of a thorough audit or inspection.<\/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>A letter explaining the cost of invoices is not just an administrative procedure.<\/b><span style=\"font-weight: 400;\">, which is an important step that helps businesses <\/span><b>Protecting tax interests and minimizing legal risks.<\/b><span style=\"font-weight: 400;\">A properly prepared and professionally executed document can help businesses avoid having expenses and taxes disallowed and minimize potential negative consequences after an audit.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, explanations are merely a &quot;consequences-handling&quot; measure. In the long run, businesses need to build a solid foundation. <\/span><b>Proactive invoice control process<\/b><span style=\"font-weight: 400;\">This aims to detect and address risks right from the initial submission stage, instead of waiting until the tax authorities request an explanation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the business wants <\/span><b>This reduces accountability pressure, shortens processing time, and allows for more effective invoice risk control.<\/b><span style=\"font-weight: 400;\">Consider using Bizzi to automate the most critical steps in your accounting and finance process: <\/span><b>Invoice reconciliation, risk warning, and centralized document storage.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n th\u00f4ng qua h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u t\u1eadp trung, kh\u00f4ng \u00edt doanh&#8230;<\/p>","protected":false},"author":37,"featured_media":999979743,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[54],"tags":[],"class_list":["post-999979714","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-so-tay-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979714","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=999979714"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979714\/revisions"}],"predecessor-version":[{"id":999979757,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979714\/revisions\/999979757"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979743"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979714"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979714"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}