{"id":999980036,"date":"2026-02-09T16:48:42","date_gmt":"2026-02-09T09:48:42","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999980036"},"modified":"2026-02-09T16:48:42","modified_gmt":"2026-02-09T09:48:42","slug":"instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/","title":{"rendered":"Guide to issuing invoices for Tet gifts to employees and customers: Process, taxes, and risk control."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Every Lunar New Year season, issuing invoices for Tet gifts to employees and customers becomes a &quot;hot topic&quot; for Finance: it generates output VAT, puts pressure on short-term cash flow, and carries the risk of widespread document errors. Due to differences in recipients, spending purposes, and tax obligations, Tet gifts, if not properly controlled from the outset, can easily lead to invoice adjustments, expense classification changes during tax settlement, or delays in year-end closing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article helps CFOs and the Finance team gain a comprehensive understanding. <\/span><b>Procedure for issuing invoices for Tet gifts<\/b><span style=\"font-weight: 400;\">, way <\/span><b>Determining the taxable value \u2013 tax rate<\/b><span style=\"font-weight: 400;\">Distinguishing between different ways of issuing invoices for Tet (Lunar New Year) gifts to customers. <\/span><b>and <\/b><span style=\"font-weight: 400;\">How to issue an invoice for Tet gifts <\/span><b>staff<\/b><span style=\"font-weight: 400;\">, and simultaneously set <\/span><b>data and document control points<\/b><span style=\"font-weight: 400;\"> To reduce risk, optimize cash flow, and close the books quickly during peak season.<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Tang_qua_Tet_co_bat_buoc_xuat_hoa_don_khong\" >Is it mandatory to issue an invoice when giving Tet gifts?<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Ban_chat_thue_cua_nghiep_vu_bieu_tang\" >The tax nature of gift transactions<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Truong_hop_nao_chac_chan_phai_xuat_hoa_don_qua_Tet\" >In what cases is it absolutely necessary to issue an invoice for Tet gifts?<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Khi_nao_khong_xuat_hoa_don_nhung_van_dung_quy_dinh\" >When is it legal to not issue an invoice?<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Xuat_hoa_don_qua_Tet_cho_nhan_vien_khac_gi_khach_hang\" >Is issuing invoices for Tet gifts to employees any different from issuing them to customers?<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Qua_Tet_cho_nhan_vien_trong_tam_ho_so_va_TNCN\" >Tet gifts for employees: focus on records and personal income tax.<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Qua_Tet_cho_khach_hang_trong_tam_muc_dich_va_TNDN\" >Tet gifts for customers: focus, purpose, and corporate social responsibility.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Gia_tinh_thue_khi_xuat_hoa_don_qua_Tet_la_gi\" >What is the taxable value when issuing invoices for Tet gifts?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Thue_suat_tren_hoa_don_qua_Tet_xac_dinh_ra_sao\" >How is the tax rate on Tet gift invoices determined?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Cach_viet_hoa_don_qua_Tet_cho_nhan_vien_the_nao\" >How to write an invoice for Tet gifts for employees?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Ghi_%E2%80%9Cnguoi_mua%E2%80%9D_tren_hoa_don_qua_Tet_ra_sao\" >How should the &quot;buyer&quot; be written on a Tet gift invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Ten_hang_va_mo_ta_qua_Tet_nen_ghi_the_nao\" >How should the product name and description for Tet gifts be written?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Quy_trinh_xuat_hoa_don_qua_Tet_tu_mua_den_ban_giao\" >The process of issuing invoices for Tet gifts, from purchase to delivery.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Ho_so_chung_tu_qua_Tet_can_nhung_gi_de_%E2%80%9Caudit-proof%E2%80%9D\" >What documents are needed for Tet gift documentation to be &quot;audit-proof&quot;?<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Xuat_hoa_don_qua_Tet_hang_loat_cho_5000_nguoi\" >Issuing invoices for Tet gifts in bulk to 5,000 people.<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Mapping_HRM_sang_hoa_don_giup_giam_loi_du_lieu\" >Mapping HRM to invoices helps reduce data errors.<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Doi_chieu_3_chieu_de_tranh_that_thoat_qua_Tet\" >Three-way verification to prevent loss of Tet gifts.<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Luu_chung_tu_so_hoa_giup_bao_ve_chi_phi_nhieu_nam\" >Digitizing documents helps protect against costs for years.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Chi_phi_qua_Tet_cho_nhan_vien_co_duoc_tru_TNDN\" >Are Tet (Lunar New Year) gift expenses for employees deductible from corporate income tax?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Tran_phuc_loi_01_thang_luong_binh_quan_tinh_ra_sao\" >How is the average monthly salary for benefits calculated?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Xuat_hoa_don_qua_Tet_anh_huong_dong_tien_VAT_the_nao\" >How does issuing invoices for Tet gifts affect VAT cash flow?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#So_sanh_hien_vat_va_tienvoucher_de_toi_uu_thue\" >Compare physical items and cash\/vouchers to optimize tax.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Kiem_tra_sai_sot_hoa_don_qua_Tet_truoc_khi_phat_hanh\" >Check for errors on Tet gift invoices before issuing them.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Doi_chieu_cong_no_nha_cung_cap_qua_Tet_cuoi_nam\" >Reconciling accounts payable with suppliers for year-end Tet (Lunar New Year) gifts.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Hach_toan_qua_Tet_theo_3_kich_ban_pho_bien\" >Accounting for Tet gifts according to 3 common scenarios<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Kich_ban_1_Mua_nhap_kho_%E2%86%92_xuat_tang\" >Scenario 1: Purchase and inventory \u2192 distribute as gifts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Kich_ban_2_Mua_tang_ngay_khong_qua_kho\" >Scenario 2: Buy now, no need to go through the warehouse.<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Kich_ban_3_Chi_tu_quy_phuc_loi\" >Scenario 3: Expenditure from welfare funds<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Bang_so_sanh_phuong_an_qua_Tet_cho_CFO_quyet_dinh\" >Comparison table of Tet gift options for CFOs to decide on<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Checklist_trien_khai_qua_Tet_khong_rui_ro_hoa_don\" >Checklist for implementing Tet gift giving without invoice risks.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#FAQ_ve_xuat_hoa_don_qua_tet_cho_nhan_vien\" >FAQ regarding invoicing for Tet gifts for employees<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/bizzi.vn\/en\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Qua_tet_tang_nhan_vien_co_phai_xuat_hoa_don_khong\" >Do Tet gifts given to employees need to be accompanied by an invoice?<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Xuat_hoa_don_qua_tet_cho_khach_hang_co_can_khong\" >Is it necessary to issue invoices for Tet (Lunar New Year) gifts to customers?<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Thoi_diem_lap_hoa_don_qua_Tet_la_khi_nao\" >When is the appropriate time to issue invoices for Tet gifts?<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Gia_tinh_thue_GTGT_cua_qua_bieu_tang_lay_theo_gia_nao\" >Which price is used to calculate the VAT on gifts?<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Chi_phi_qua_Tet_cho_nhan_vien_co_bi_khong_che_khong\" >Is there a limit on the cost of Tet gifts for employees?<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Tang_voucherthe_qua_tang_co_can_xuat_hoa_don_khong\" >Is it necessary to issue an invoice when giving vouchers\/gift cards?<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Lam_sao_xuat_hoa_don_qua_Tet_cho_5000_nhan_vien_ma_khong_sai_du_lieu\" >How can I issue invoices for Tet gifts to 5,000 employees without making any data errors?<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Co_quan_thue_hay_%E2%80%9Csoi%E2%80%9D_gi_trong_danh_sach_ky_nhan_qua_Tet\" >What do tax authorities scrutinize in the list of recipients of Tet gifts?<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Neu_lo_xuat_hoa_don_bieu_tang_sai_thi_xu_ly_the_nao\" >What should I do if I accidentally issue an invoice for a gift?<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Khong_lap_hoa_don_khi_bieu_tang_co_the_bi_phat_khong\" >Can I be fined for not issuing an invoice when giving gifts?<\/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\/instructions-on-issuing-invoices-for-tet-lunar-new-year-gifts-to-employees-and-customers\/#Ket_luan_Kiem_soat_xuat_hoa_don_qua_Tet_%E2%80%93_bai_toan_quan_tri_khong_chi_la_ke_toan\" >Conclusion: Controlling the issuance of invoices for Tet gifts \u2013 a management challenge, not just an accounting one.<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tang_qua_Tet_co_bat_buoc_xuat_hoa_don_khong\"><\/span><b>Is it mandatory to issue an invoice when giving Tet gifts?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When a business gives away goods or services as gifts to employees or customers, the goods are essentially &quot;leaving the business&quot; and should typically be invoiced electronically as a sale. The &quot;no-invoice&quot; option only applies to certain payment\/income structures.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_thue_cua_nghiep_vu_bieu_tang\"><\/span><b>The tax nature of gift transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The key points that CFOs and accountants need to understand are: <\/span><b>economic nature \u2013 taxation<\/b><span style=\"font-weight: 400;\">This is not the term &quot;Tet gift&quot;. When goods or services are exported from the business, the obligation to manage invoices arises according to regulations. <\/span><b>electronic invoices and the time of invoice issuance<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It can be separated. <\/span><b>three branches of operations<\/b><span style=\"font-weight: 400;\"> To avoid confusion during peak season:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gifting\/giving (goods gifting)<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Businesses that export goods or services as gifts \u2192 <\/span><b>Output invoices must be issued.<\/b><span style=\"font-weight: 400;\">File taxes as required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Internal consumption<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Some internal consumption transactions still require invoicing, except for internal transfers directly related to production and business operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Spend using cash\/benefit<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> It&#039;s not a matter of &quot;issuing a gift invoice,&quot; but an obligation may arise. <\/span><b>personal income tax<\/b><span style=\"font-weight: 400;\"> and require supporting documentation for expenses.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Three key questions CFOs should ask themselves right at the start of the Lunar New Year season:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The gift is <\/span><b>goods\/services<\/b><span style=\"font-weight: 400;\"> good <\/span><b>money\/income<\/b><span style=\"font-weight: 400;\">?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gifts associated with <\/span><b>welfare budget or marketing<\/b><span style=\"font-weight: 400;\">?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business has enough <\/span><b>audit trail<\/b><span style=\"font-weight: 400;\"> Should we provide an explanation after 3\u20135 years?<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Right from the preparation stage, Bizzi Expense allows the creation of a &quot;Tet Gift&quot; category, setting limits and approval flows. All expenditure requests, approvals, input invoices, and recipient lists are centrally stored, helping CFOs maintain budget transparency from the start of the season, instead of reacting passively during post-audits.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Once it has been determined whether or not an invoice needs to be issued, the next step is to identify the cases where invoices for Tet gifts are definitely required.<\/span><\/i><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_nao_chac_chan_phai_xuat_hoa_don_qua_Tet\"><\/span><b>In what cases is it absolutely necessary to issue an invoice for Tet gifts?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If Tet gifts are goods or services that a business provides to employees or customers, the business must issue an electronic invoice in accordance with regulations on invoices and documents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The obligation to issue and deliver invoices arises when any of the following signs are present:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods are physically released from the warehouse\/delivered.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A gift is a service or the right to use a service (for example, a service voucher provided by the business itself).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">With large-scale operations (50 \u2013 500 \u2013 5,000 gift packages), the risk doesn&#039;t lie in &quot;not knowing the law&quot; but in exponentially increasing data errors: incorrect tax rates, incorrect descriptions, duplicate recipients, and discrepancies in quantity.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi Bot can check the &quot;gift item&quot; rule before issuing an invoice, validating tax rates, taxable value, and SKU categories against master data. This significantly reduces invoice adjustments \u2013 a major risk during peak seasons.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Now that it&#039;s clear when invoices must be issued, the next question is: when is it still legal to &quot;not issue an invoice&quot;?<\/span><\/i><\/p>\n<blockquote><p><em><strong>See more about <a href=\"https:\/\/bizzi.vn\/hoa-don-la-gi-quy-dinh-xuat-hoa-don-tai-viet-nam\/\">Regulations on issuing invoices\u00a0<\/a><\/strong><\/em><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_khong_xuat_hoa_don_nhung_van_dung_quy_dinh\"><\/span><b>When is it legal to not issue an invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Not all &quot;Tet gifts&quot; require invoicing. If a business spends money or records income for employees under a salary\/benefit mechanism, the focus shifts to expenditure documentation and income tax obligations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Essentially, cash\/bonuses are equivalent to gifts or merchandise. This is a common mistake when accountants use gift invoice templates for cash expenditures.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Practical example: a business pays &quot;Tet bonuses&quot; through payroll. This transaction doesn&#039;t require a gift invoice, but it does require regulations, payroll records, and valid payment documents; it also needs to consider personal income tax obligations. Bizzi Expense allows linking the expenditure to the benefits or bonus policy, controlling approvals and payment documents. The CFO can track total benefits expenditure in real time, instead of just looking at the end-of-period figure.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Therefore, it&#039;s necessary to clearly distinguish between Tet gifts for employees and gifts for customers \u2013 as the tax implications and documentation are different.<\/span><\/i><\/p>\n<figure id=\"attachment_999980004\" aria-describedby=\"caption-attachment-999980004\" style=\"width: 720px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999980004 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/02\/hach-toan-chi-phi-mua-qua-tet-cho-nhan-vien.webp\" alt=\"Instructions on issuing invoices for Tet gifts to employees and customers.\" width=\"720\" height=\"480\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/02\/hach-toan-chi-phi-mua-qua-tet-cho-nhan-vien.webp 720w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/02\/hach-toan-chi-phi-mua-qua-tet-cho-nhan-vien-300x200.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/02\/hach-toan-chi-phi-mua-qua-tet-cho-nhan-vien-18x12.webp 18w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/><figcaption id=\"caption-attachment-999980004\" class=\"wp-caption-text\">If a business pays or records income for employees under a salary\/benefit scheme, the focus shifts to the payment documents and income tax obligations.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_qua_Tet_cho_nhan_vien_khac_gi_khach_hang\"><\/span><b>Is issuing invoices for Tet gifts to employees any different from issuing them to customers?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Although both are gifts, Tet gifts for employees and customers are scrutinized by tax authorities from two completely different perspectives. CFOs need to separate them from the outset to avoid personal income tax issues or disallowance of corporate income tax expenses during tax settlement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The core difference:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxes: Employees \u2192 risk of personal income tax; Customers \u2192 proof of deductible expenses for corporate income tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documentation: Employees \u2192 internal benefits records; Customers \u2192 customer care\/marketing program records.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Qua_Tet_cho_nhan_vien_trong_tam_ho_so_va_TNCN\"><\/span><b>Tet gifts for employees: focus on records and personal income tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tet gifts for employees require complete welfare documentation and an assessment of their potential to generate taxable income, depending on the type of gift.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tax authorities often scrutinize: <\/span><b>Who received it? How much did they receive? Was it the right person?<\/b><span style=\"font-weight: 400;\">The minimum documentation includes the expenditure decision, a list of identified recipients, a warehouse release form, and a handover record. Common risks include missing signatures on the recipient list, discrepancies in the quantity released, or a failure to clearly distinguish between welfare gifts and taxable income.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With Bizzi, the list of receipts is attached directly to the transaction details on Bizzi Expense, saving the audit trail and review flow, reducing the risk of expense disallowances during settlement.<\/span><\/p>\n<ul>\n<li><strong><em>See more about how to account for the cost of purchasing Tet gifts for employees. <a href=\"https:\/\/bizzi.vn\/hach-toan-chi-phi-mua-qua-tet-cho-nhan-vien\/\">here<\/a><\/em><\/strong><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Qua_Tet_cho_khach_hang_trong_tam_muc_dich_va_TNDN\"><\/span><b>Tet gifts for customers: focus, purpose, and corporate social responsibility.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tet gifts for customers must be proven to serve business activities, be linked to customer care\/marketing programs, and have valid documentation to be deductible as corporate income tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tax authorities don&#039;t scrutinize the recipient but rather the purpose of the expenditure. Businesses need documentation on the program, target customers, allocation criteria, and handover receipts (if any). Common &quot;red flags&quot; include gifts to unrelated parties or those for which no business benefit can be demonstrated.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi helps lock reason codes according to the program, compares PO\u2013GR\u2013Invoice, and provides CFOs with reports on Tet gift expenses by program and department, ensuring expenses are &quot;tax-compliant and for the intended purpose&quot;.<\/span><\/p>\n<ul>\n<li><strong><em>See more about how to account for the cost of purchasing Tet gifts for customers. <a href=\"https:\/\/bizzi.vn\/chi-phi-qua-tet-cho-khach-hang\/\">here<\/a><\/em><\/strong><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Gia_tinh_thue_khi_xuat_hoa_don_qua_Tet_la_gi\"><\/span><b>What is the taxable value when issuing invoices for Tet gifts?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">For goods\/services given away as gifts or donations, businesses must still determine the VAT taxable price, even if no payment is received. This price is usually determined based on the price of equivalent goods\/services at the time of the transaction.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Basic formula: VAT payable = Taxable price \u00d7 Tax rate<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Example: 5,000 gift baskets \u00d7 600,000 VND \u00d7 10% = 300 million VND output VAT<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A common oversight by CFOs is that the VAT on gifts generates immediate cash flow, even though the expense could be allocated or deducted later. Therefore, the VAT on Tet gifts needs to be included in short-term cash flow plans.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi Bot assists in comparing prices, SKUs, and historical data, alerting you when the tax calculation price deviates from the standard, helping to reduce the risk of incorrect declarations and avoid VAT adjustments later.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_suat_tren_hoa_don_qua_Tet_xac_dinh_ra_sao\"><\/span><b>How is the tax rate on Tet gift invoices determined?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The tax rate on Tet gift invoices does not depend on the &quot;gift&quot; itself, but rather on the type of goods\/services. Businesses must apply the correct tax rate according to the specific item.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Risks often arise with new SKUs, new suppliers, or bundled gifts (goods + services, vouchers). Accountants need to clearly map SKUs to tax rates to avoid incorrect application, which could lead to back taxes or invoice adjustments.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi helps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically check tax rates according to rules.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Limit the authority to modify tax rates based on delegated powers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce the risk of widespread miscalculation of tax rates.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_viet_hoa_don_qua_Tet_cho_nhan_vien_the_nao\"><\/span><b>How to write an invoice for Tet gifts for employees?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Invoices for Tet gifts to employees are essentially invoices for donated goods. Businesses need to correctly record the invoice details (buyer\/recipient, item name, quantity, unit price, tax rate) and clearly describe the nature of the gift to facilitate explanation and settlement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To minimize risks when issuing invoices for Tet gifts to employees, an effective approach is not to &quot;fill in all the required information,&quot; but to standardize each data field from the outset. CFOs and accountants should monitor based on the following criteria:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ghi_%E2%80%9Cnguoi_mua%E2%80%9D_tren_hoa_don_qua_Tet_ra_sao\"><\/span><b>How should the &quot;buyer&quot; be written on a Tet gift invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For invoices related to Tet gifts, businesses need to record the buyer\/recipient&#039;s information according to the correct structure of the electronic invoice system, while ensuring consistency with the handover records and recipient list to avoid data risks during post-audits.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In actual tax audits, common mistakes are not in the tax rate but in... <\/span><b>recipient data discrepancies<\/b><span style=\"font-weight: 400;\">The principles that a CFO should apply are: <\/span><b>Buyer\/Subject on Invoice \u2194 Gift Recipient List \u2194 Delivery Note<\/b><\/p>\n<p><span style=\"font-weight: 400;\">These three data sources must logically match. If the recipient&#039;s name on the invoice cannot be reconciled with the receipt or personnel records, the risk of lengthy adjustments or explanations is very high.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common risks:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect name, missing Vietnamese diacritical marks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using multiple names for the same object.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A large number of issued invoices need to be adjusted.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Instead of trying to cram recipient information into product names or descriptions, businesses should:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use <\/span><b>internal identifier<\/b><span style=\"font-weight: 400;\"> (e.g., employee ID) in the statement or attached file.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep the names displayed on invoices standardized and easy to verify.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is the approach <\/span><b>Information architecture (IA)<\/b><span style=\"font-weight: 400;\">This helps to make the data cleaner and easier to audit.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ten_hang_va_mo_ta_qua_Tet_nen_ghi_the_nao\"><\/span><b>How should the product name and description for Tet gifts be written?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The item names and descriptions on the Tet gift invoice must accurately reflect the nature of the gift and clearly state its &quot;gift-giving&quot; character. The content must be consistent with the contract, purchase order, input invoice, and delivery note to support the explanation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Product names and descriptions are not just for &quot;reading to understand,&quot; but also for... <\/span><b>data comparison<\/b><span style=\"font-weight: 400;\">The writer can include three standard job description templates for businesses to refer to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>&quot;Tet gift basket\u2026 (for employees)&quot;<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u201cService voucher\u2026 (gift for customers)\u201d<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>&quot;Tet gift set\u2026 according to the program\u2026&quot;<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The important thing is that the same type of gift should be used. <\/span><b>a standard name throughout<\/b><span style=\"font-weight: 400;\"> From purchase orders (POs), input invoices, and delivery notes to gift invoices, this is the concept. <\/span><b>Master data and SKU governance<\/b><span style=\"font-weight: 400;\"> which many articles on the market haven&#039;t mentioned.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_xuat_hoa_don_qua_Tet_tu_mua_den_ban_giao\"><\/span><b>The process of issuing invoices for Tet gifts, from purchase to delivery.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">From a management perspective, issuing invoices for Tet gifts. <\/span><b>not the final step<\/b><span style=\"font-weight: 400;\">, which is just <\/span><b>a link<\/b><span style=\"font-weight: 400;\"> in the cost control chain. Businesses often run the risk of treating this as purely an accounting operation, when in essence it is a <\/span><b>cross-departmental process<\/b><span style=\"font-weight: 400;\">Finance \u2013 Purchasing \u2013 Inventory \u2013 Human Resources \u2013 Tax Accounting.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A standard, audit-proof process should follow this logical sequence: <\/span><b>Establish requirements &amp; budget \u2192 Purchase \u2192 Receive goods \u2192 Deliver \u2192 Create gift\/gift invoice \u2192 Archiving records<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The key takeaway for a CFO is: <\/span><b>Quantity purchased = Quantity delivered = Quantity invoiced<\/b><span style=\"font-weight: 400;\">, not only matching in number, but also matching in <\/span><b>time and purpose<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi Expense controls budgets and provides electronic approvals; Bizzi Bot reconciles PO\u2013GR\u2013Invoice; CFOs have real-time visibility throughout the process.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_chung_tu_qua_Tet_can_nhung_gi_de_%E2%80%9Caudit-proof%E2%80%9D\"><\/span><b>What documents are needed for Tet gift documentation to be &quot;audit-proof&quot;?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The documentation for Tet (Lunar New Year) gifts should include: internal decision or policy, purchase request and approval, purchase order (PO) and delivery receipt, warehouse release form, signed receipt list or handover record, input and output invoices, and payment documents. The more closely linked the documentation, the lower the risk of expense disallowance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To avoid omissions, the file should be reviewed as a complete set, not as individual documents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For Tet gifts for employees, the typical gift package includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decisions or policies regarding Tet (Lunar New Year) welfare benefits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proposal for purchase and budget approval.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PO, delivery receipt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Warehouse release form.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">List of employees who signed the handover document.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Input invoices and gift\/donation invoices (if any).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-cash payment vouchers.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Regarding the method of issuing invoices for Tet (Lunar New Year) gifts to customers, the following should be added:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Customer care program\/policy profile.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">List of customers who received gifts associated with the program.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Handover records can be made in batches or according to the contract.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The overarching principle is that documents must &quot;communicate with each other,&quot; through purchase order numbers, batch numbers, programs, or internal codes.<\/span><\/p>\n<figure id=\"attachment_999980010\" aria-describedby=\"caption-attachment-999980010\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999980010 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/02\/chi-phi-qua-tet-cho-khach-hang.jpg\" alt=\"Instructions on issuing invoices for Tet gifts to employees and customers.\" width=\"800\" height=\"600\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/02\/chi-phi-qua-tet-cho-khach-hang.jpg 800w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/02\/chi-phi-qua-tet-cho-khach-hang-300x225.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/02\/chi-phi-qua-tet-cho-khach-hang-768x576.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/02\/chi-phi-qua-tet-cho-khach-hang-16x12.jpg 16w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-999980010\" class=\"wp-caption-text\">To avoid omissions, the file should be reviewed as a complete set, not as individual documents.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_qua_Tet_hang_loat_cho_5000_nguoi\"><\/span><b>Issuing invoices for Tet gifts in bulk to 5,000 people.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When the number of recipients increases to thousands, the problem of issuing invoices for Tet gifts is no longer just a tax issue, but becomes a data and system control problem. In reality, the biggest risk doesn&#039;t come from regulations, but from incorrect input data: wrong names, duplicate recipients, discrepancies in quantity, incorrect tax rates applied, or inconsistencies with the handover list.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At a scale of 5,000 people, just 1\u20132% line errors can mean dozens of invoices needing adjustment, leading to operational, tax, and internal reputational risks. Therefore, CFOs need to change their approach: Instead of issuing invoices first and then correcting them later, they must control data quality before mass invoice issuance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi Bot receives HR list files, standardizes data, validates according to rules, and generates &quot;ready-to-issue&quot; reports, helping CFOs review the data before mass release.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mapping_HRM_sang_hoa_don_giup_giam_loi_du_lieu\"><\/span><b>Mapping HRM to invoices helps reduce data errors.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Data mapping helps ensure each recipient has a unique identifier (employee code), and information is consistent across HRM lists, handovers, and invoices. With clear mapping, businesses reduce duplication, omissions, and the need for mass invoice adjustments after issuance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When issuing invoices for Lunar New Year gifts in large quantities, HRM is not just a list of recipients, but the original data source. If the mapping is incorrect, the invoice will become a &quot;flawed copy&quot; of the HR data.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The core principle is: employee_id must be the primary key, not the name.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Names can be duplicated, missing diacritics, or changed; codes cannot.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When employee_id is used as the key, the system can:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Duplicate lineage detected.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Missing required data detected.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare accurately with the handover and delivery list.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Most guides on the market only mention &quot;preparing the list,&quot; but don&#039;t mention the data dictionary and data key. This leaves accountants still having to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check Excel manually.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bug fixes after release.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bulk invoice adjustments are a high-risk and time-consuming process.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The real problem isn&#039;t the number of invoices, but the quality of the data structure.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_chieu_3_chieu_de_tranh_that_thoat_qua_Tet\"><\/span><b>Three-way verification to prevent loss of Tet gifts.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Three-way matching helps verify that the gift purchase invoice matches the goods received\/stocked and matches the handover list and gift invoice. This is a core mechanism to prevent losses, discrepancies in quantity, and reduce the risk of being scrutinized during settlement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When it comes to Tet gifts, many businesses only compare them. <\/span><b>input invoice with purchase order<\/b><span style=\"font-weight: 400;\">, but ignore the other two floors. Meanwhile, <\/span><b>The real risk arises in the delivery, gifting, and invoice issuance stages.<\/b><span style=\"font-weight: 400;\">where data is often scattered between HR, warehouse, and accounting.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A comprehensive control process needs to be implemented. <\/span><b>3 consecutive matching pairs<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The first, <\/span><b>Invoice input \u2194 PO\/GR: <\/b><span style=\"font-weight: 400;\">\u00a0The goal is to verify that the business purchases the correct quantity, at the correct unit price, and from the correct supplier as approved. This is a basic layer of control, but it is not enough to protect against losses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Monday, <\/span><b>GR\/Stock \u2194 Issue\/Delivery list: <\/b><span style=\"font-weight: 400;\">This section answers the question: <\/span><i><span style=\"font-weight: 400;\">Were the goods received delivered to the correct recipients?<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><span style=\"font-weight: 400;\"> The delivery list must match the quantity issued\/issued. Without this step, the business cannot prove that the gifts were used for their intended purpose.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tuesday, <\/span><b>Delivery list \u2194 Output invoice (gifts):<\/b><span style=\"font-weight: 400;\"> This is a frequently overlooked area. Gift receipts must accurately reflect the actual quantity delivered. If there is a discrepancy, the risk is not only the loss of physical items but also... <\/span><b>Incorrect output invoice<\/b><span style=\"font-weight: 400;\"> \u2013 a very sensitive point during post-audit.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Luu_chung_tu_so_hoa_giup_bao_ve_chi_phi_nhieu_nam\"><\/span><b>Digitizing documents helps protect against costs for years.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The major risk of Tet gifts lies not only in the invoicing process but also in the ability to trace evidence years later. Digitizing documents, linking them to each transaction, and creating audit trails helps businesses feel more confident during final settlements and internal audits.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In reality, many Tet gift expenses are tax-compliant at the time they are incurred, but are still scrutinized or disallowed later because:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The documents are scattered across various departments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The connection between the invoice, the handover, and the program could not be traced.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The person in charge has changed, and the file no longer contains complete context.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">From a CFO&#039;s perspective, an &quot;audit-proof&quot; file needs to meet the following principle: Traceability in multiple dimensions: year \u2013 batch \u2013 program \u2013 recipient.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If businesses simply store files as a &quot;folder of invoices,&quot; they will almost certainly spend days (or weeks) piecing together the documentation when asked for clarification.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For a CFO, the value of a system lies not in &quot;having the files,&quot; but in:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Who approves it?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When will you review it?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Based on what data?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Has anything changed?<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">All these questions can only be answered with a clear audit trail. Bizzi manages files by &quot;case,&quot; not by file.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 1: Bizzi stores documents according to each case\/process of Tet gifts (from proposal to invoice).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 2: Each review and editing step creates an audit trail, and the traces cannot be erased.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 3: During inspections or audits, businesses can access the complete set of records in seconds instead of manually searching.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_qua_Tet_cho_nhan_vien_co_duoc_tru_TNDN\"><\/span><b>Are Tet (Lunar New Year) gift expenses for employees deductible from corporate income tax?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">After controlling the corporate income tax benefit ceiling, the next common question CFOs ask is: <\/span><i><span style=\"font-weight: 400;\">Accounting expenses have been deducted, so how should indirect taxes and personal income tax be handled?<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Essentially, Tet gifts for employees are goods given as internal welfare benefits, not sales. However, according to VAT regulations, businesses are still required to issue invoices when giving away these gifts, even if no payment is received.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Key points CFOs need to understand:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices for Tet gifts given to employees should record the taxable price based on the selling price of similar or equivalent goods at the time of issuance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Output VAT must still be declared, but it can be offset against input VAT if the invoice for the gift is valid.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If a business fails to issue invoices, the risks are not only a lack of VAT but also being accused of shipping goods without proper documentation, leading to additional expenses and administrative penalties.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, in the guidelines for issuing invoices for Tet gifts to employees, CFOs should consider this a mandatory tax procedure, not a mere formality.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi assists CFOs in this area by linking input invoices \u2013 handover lists \u2013 gift invoices, ensuring that every gift issued has complete accounting and tax records.<\/span><b>.<\/b><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tran_phuc_loi_01_thang_luong_binh_quan_tinh_ra_sao\"><\/span><b>How is the average monthly salary for benefits calculated?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In corporate income tax settlements, Tet holiday gift expenses for employees are only deductible if they fall within the welfare ceiling of one month&#039;s average actual salary. The issue lies not in the concept itself, but in the calculation and control methods throughout the year, as this is where businesses can easily &quot;exceed the limit without realizing it.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In principle, the ceiling on welfare spending is determined as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Welfare ceiling = Actual payroll fund for the year \/ 12<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> (or divided by the actual number of months of operation if the business has not been operating for a full 12 months)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In this context, the actual wage fund is the total amount of wages paid to employees under contract, with complete documentation and accounted for as expenses during the year.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Actual annual payroll fund: 24 billion<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Net welfare benefits deductible from corporate income tax: 24 billion \/ 12 = 2 billion<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The total amount of all benefits received during the year (excluding Tet gifts) must not exceed 2 billion VND if it is to be deductible when calculating corporate income tax.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_qua_Tet_anh_huong_dong_tien_VAT_the_nao\"><\/span><b>How does issuing invoices for Tet gifts affect VAT cash flow?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A common misconception is that Tet gifts are just an expense and don&#039;t significantly impact tax revenue. In reality, giving away goods\/services can still generate output VAT payable, even if the business doesn&#039;t receive payment from the recipient. This is precisely what makes CFOs vulnerable to short-term cash flow problems if Tet gifts aren&#039;t included in the VAT plan from the outset.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Essentially, when a business issues invoices for Tet gifts to employees or customers, this transaction is considered internal consumption\/gifting, and in many cases, it still has to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Generate output invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Output VAT declaration<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay VAT on time, even without inflows of cash to offset it.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This creates a VAT cash flow gap, especially for businesses that give large quantities of in-kind gifts.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_sanh_hien_vat_va_tienvoucher_de_toi_uu_thue\"><\/span><b>Compare physical items and cash\/vouchers to optimize tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Gifts in kind often involve invoicing and output VAT; cash is linked to salary\/bonus mechanisms and can affect income tax. CFOs should compare these objectives: risk control, after-tax costs, and cash flow.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Instead of engaging in emotional debates, CFOs should compare physical gifts versus cash\/vouchers based on the following four criteria:<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> VAT cash impact<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Physical goods: may generate output VAT \u2192 short-term cash flow pressure<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cash\/voucher: usually does not generate direct output VAT, but the nature of the transaction needs to be considered.<\/span><\/li>\n<\/ul>\n<ol start=\"2\">\n<li><span style=\"font-weight: 400;\"> PIT exposure (Personal Income Tax)<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bonuses are easily considered taxable income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gifts\/benefits may be included in the benefits scheme if eligibility and documentation are met.<\/span><\/li>\n<\/ul>\n<ol start=\"3\">\n<li><span style=\"font-weight: 400;\"> Evidence burden<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Items: complete purchase order (PO), general receipt (GR), warehouse release form, handover document, and gift invoice are required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Money\/vouchers: simpler but depends on internal policy and employment contract.<\/span><\/li>\n<\/ul>\n<ol start=\"4\">\n<li><span style=\"font-weight: 400;\"> Employee experience<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Artifacts: evoking emotions and symbolism for Tet (Vietnamese Lunar New Year).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Money\/vouchers: flexible, easily personalized<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bizzi doesn&#039;t make decisions for the CFO, but <\/span><b>Eliminate emotional arguments.<\/b><span style=\"font-weight: 400;\"> using data:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bizzi Expense allows <\/span><b>Simulating Tet gift budgets using various options.<\/b><span style=\"font-weight: 400;\"> (physical items \u2013 money \u2013 vouchers).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Each option is attached <\/span><b>Documentation rules and corresponding tax impact<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The CFO sees it. <\/span><b>Total cost after tax + VAT impact on cash flow<\/b><span style=\"font-weight: 400;\"> before finalizing.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Thanks to this, deciding on Tet gifts is no longer about &quot;choosing something fun,&quot; but about... <\/span><b>risk-controlled financial options<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_tra_sai_sot_hoa_don_qua_Tet_truoc_khi_phat_hanh\"><\/span><b>Check for errors on Tet gift invoices before issuing them.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Errors in Tet gift invoices often stem from data discrepancies: incorrect recipient names, wrong tax rates, incorrect taxable prices, or discrepancies in quantity compared to the delivery list. Businesses should establish a pre-issuance verification step (combining validation and approval authorization) to avoid having to adjust or cancel invoices en masse after submission to the tax authorities.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Incorrect recipient identification: <\/b><span style=\"font-weight: 400;\">Mismatched names, missing punctuation, duplicate recipients when issuing invoices in bulk.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u2192 Consequences: numerous invoices need adjustment, making it difficult to reconcile with the handover list.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Incorrect tax rate or taxable value: <\/b><span style=\"font-weight: 400;\">Incorrectly applying VAT to gifts, confusing the purchase price with the taxable price.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u2192 Consequences: Risk of being subject to VAT arrears collection, impact on cash flow.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quantity discrepancy: <\/b><span style=\"font-weight: 400;\">The quantity on the invoice does not match the delivery list or warehouse release form.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u2192 Consequence: Suspicion of misappropriation, requiring explanation of variance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Incorrect description of the nature of the business:<\/b><span style=\"font-weight: 400;\"> The terms &quot;gift,&quot; &quot;promotion,&quot; and &quot;benefit&quot; are not clearly stated.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u2192 Consequence: easily leads to misjudgment of the nature of costs during settlement.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These errors, if they occurred individually, would be troublesome, but <\/span><b>when issuing hundreds or thousands of invoices<\/b><span style=\"font-weight: 400;\">They then become systemic risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">An effective process requires a combination of <\/span><b>Validation Rules<\/b><span style=\"font-weight: 400;\"> and <\/span><b>approval permissions<\/b><span style=\"font-weight: 400;\">Instead of relying solely on the accountant&#039;s personal experience.<\/span><\/p>\n<p><b>Level 1 \u2013 Automated Data Validation<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check the format: name, identifier, SKU, tax rate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Matching quantities: handover list \u2194 invoice data<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anomalies detected: duplicate recipient, price = 0 (wrong rule), tax discrepancy.<\/span><\/li>\n<\/ul>\n<p><b>Level 2 \u2013 Risk-Based Approval Authorization<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minor bug: Pre-release editing allowed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Critical error: blocked release, requires management approval.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All operations are left behind. <\/span><b>audit trail<\/b><span style=\"font-weight: 400;\">Who did the repair, what was repaired, and when?<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This approach helps businesses systematically prevent errors, without relying on manually scrutinizing every single line of data.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In practice, during the Tet holiday season:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bizzi Bot runs a rule check: tax rate, taxable value, recipient identification, and Tet gift SKU.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Errors are logged line by line, not as a general report.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data is streamlined for review: what the accounting department handles, and what requires a decision from management\/CFO.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The result is not &quot;slightly fewer errors,&quot; but rather:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accountants significantly reduce the time spent correcting invoices after issuance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The CFO reduces the risk of compliance and accountability pressure later on.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doi_chieu_cong_no_nha_cung_cap_qua_Tet_cuoi_nam\"><\/span><b>Reconciling accounts payable with suppliers for year-end Tet (Lunar New Year) gifts.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">At the end of the year, businesses often purchase Tet (Lunar New Year) gifts from multiple suppliers, resulting in numerous invoices and payment schedules. Without timely reconciliation of accounts payable and receivable according to the Purchase Order \u2013 Invoice \u2013 Payment method, businesses are likely to encounter situations such as missing input invoices, discrepancies in accounts payable, or delays in closing the books.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tet gifts are one of the most frequent expenses at the end of the year, and they typically have the following characteristics:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying from multiple small suppliers, the invoices don&#039;t arrive simultaneously.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payments are often split into multiple installments, making it easy to miss invoices or pay bills in advance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pressure to close the books quickly to finalize financial statements.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For a CFO, the risk isn&#039;t about &quot;buying expensively or cheaply,&quot; but rather about:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expenses were paid but there were no valid receipts \u2192 tax cannot be deducted.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice was issued later, but the billing period had already been paid \u2192 causing a controversial cut-off.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It&#039;s unclear how much more needs to be paid \u2192 difficult to plan cash flow for the end of the year.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In reality:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bizzi ARM\/AP compiles accounts payable by individual Tet gift suppliers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices, payments, and aging debts are reconciled on the same data stream.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The CFO can see the year-end cash outflow picture and prioritize payments accordingly.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The result is:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce outstanding debts with unclear status.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Faster book closing, fewer internal disputes in Finance \u2013 Procurement<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_qua_Tet_theo_3_kich_ban_pho_bien\"><\/span><b>Accounting for Tet gifts according to 3 common scenarios<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Accounting for Tet gifts depends on the method of purchase and distribution: (1) purchase, store in warehouse, then distribute as gifts, (2) purchase and give immediately without going through the warehouse, (3) expenditure from the welfare fund. Each scenario has different accounting entries and supporting documents; choosing the right scenario helps ensure consistent data and easy explanation.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kich_ban_1_Mua_nhap_kho_%E2%86%92_xuat_tang\"><\/span><b>Scenario 1: Purchase and inventory \u2192 distribute as gifts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Identification: Tet gifts are managed like inventory, with clear import and export records.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Risks if incorrect: Inventory discrepancies, difficulty in verifying the quantity of gifts\/donations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">CFO&#039;s perspective: Accounting is just the &quot;final result.&quot; What&#039;s more important is that the quantity purchased equals the quantity delivered and the quantity invoiced.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kich_ban_2_Mua_tang_ngay_khong_qua_kho\"><\/span><b>Scenario 2: Buy now, no need to go through the warehouse.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Identification: Purchased from the supplier and delivered directly to the recipient.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Risks if incorrect: Lack of delivery and receipt records, input invoices unable to be linked to the correct object.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">CFO&#039;s perspective: A particularly strong evidence base is needed (receipt and handover lists), as there is no inventory control layer.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kich_ban_3_Chi_tu_quy_phuc_loi\"><\/span><b>Scenario 3: Expenditure from welfare funds<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Identification: Tet gifts are included in the employee welfare program.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Risk if incorrect: Exceeding the benefit limit of 01 month&#039;s average salary \u2192 disallowed as corporate income tax expense.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">CFO&#039;s perspective: It&#039;s not just about Lunar New Year gifts, but about encompassing all benefits throughout the year.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_phuong_an_qua_Tet_cho_CFO_quyet_dinh\"><\/span><strong>Comparison table of Tet gift options for CFOs to decide on<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The CFO should compare Tet gift options based on four axes: VAT &amp; cash flow, income tax, documentation burden, and risk control. A comparison table helps in making quick and consistent decisions between Finance, HR, and Procurement.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Criteria<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Artifacts<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Voucher<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cash<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Do I need to issue an invoice?<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Depending on the type<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Are not<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">VAT cash impact<\/span><\/td>\n<td><span style=\"font-weight: 400;\">High<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Medium<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Are not<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">PIT risk<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Short<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Medium<\/span><\/td>\n<td><span style=\"font-weight: 400;\">High<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Documentary burden<\/span><\/td>\n<td><span style=\"font-weight: 400;\">High<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Medium<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Short<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The possibility of a bulk issue.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Medium<\/span><\/td>\n<td><span style=\"font-weight: 400;\">High<\/span><\/td>\n<td><span style=\"font-weight: 400;\">High<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Overall risk score<\/span><\/td>\n<td><span style=\"font-weight: 400;\">High<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Medium<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Medium<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_trien_khai_qua_Tet_khong_rui_ro_hoa_don\"><\/span><b>Checklist for implementing Tet gift giving without invoice risks.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Tet gift checklist needs to cover the entire lifecycle: from budget \u2013 purchasing \u2013 delivery \u2013 invoicing \u2013 storage. The checklist helps Finance control everything before, during, and after the event, ensuring strong documentation for final settlement.<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Budget approved &amp; welfare ceiling controlled<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The role of the electronic approval process is clearly defined.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legitimate supplier, proper input invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PO \u2013 GR \u2013 Invoice match<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standardized SKUs for Tet gifts and tax rates.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The list of recipients has been normalized.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3-way match: variance = 0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Validation before issuing invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Archiving documents with audit trail<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Track VAT cash forecast for Tet gifts.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_ve_xuat_hoa_don_qua_tet_cho_nhan_vien\"><\/span><b>FAQ regarding invoicing for Tet gifts for employees<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below are answers to frequently asked questions regarding issuing invoices for Tet (Lunar New Year) gifts to customers.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Qua_tet_tang_nhan_vien_co_phai_xuat_hoa_don_khong\"><\/span><b>Do Tet gifts given to employees need to be accompanied by an invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Have, <\/span><b>if the Tet gift is goods or services given as a present<\/b><span style=\"font-weight: 400;\">However, businesses must still issue invoices for gifts. If cash\/bonuses are paid through payroll, a &quot;gift invoice&quot; is not required, but a copy must be provided. <\/span><b>valid payment voucher<\/b><span style=\"font-weight: 400;\"> and consider income tax obligations. The CFO needs to make a clear distinction. <\/span><b>Physical gifts vs. cash prizes<\/b><span style=\"font-weight: 400;\"> To avoid confusion regarding professional procedures.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_qua_tet_cho_khach_hang_co_can_khong\"><\/span><b>Is it necessary to issue invoices for Tet (Lunar New Year) gifts to customers?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Normally <\/span><b>Invoices must be issued.<\/b><span style=\"font-weight: 400;\"> For goods\/services given as gifts to customers, documentation is required to prove that this expense is related to business operations (customer care, marketing), avoiding it being considered unrelated. The lack of sales invoices is a common risk during tax settlement.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don_qua_Tet_la_khi_nao\"><\/span><b>When is the appropriate time to issue invoices for Tet gifts?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In reality, it should <\/span><b>Closely monitor delivery\/shipping timelines.<\/b><span style=\"font-weight: 400;\">This must be consistent with the delivery note and handover record. Discrepancies in the timing of these documents are one of the reasons why records of Tet gifts are easily scrutinized during post-audits, especially at the end of the year.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gia_tinh_thue_GTGT_cua_qua_bieu_tang_lay_theo_gia_nao\"><\/span><b>Which price is used to calculate the VAT on gifts?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to the principles of VAT, <\/span><b>The taxable value of gifts needs to be determined appropriately.<\/b><span style=\"font-weight: 400;\">Prices are usually referenced to the prices of equivalent goods\/services in the market. Pricing without a basis or arbitrarily can lead to risks regarding output VAT and accountability.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_qua_Tet_cho_nhan_vien_co_bi_khong_che_khong\"><\/span><b>Is there a limit on the cost of Tet gifts for employees?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes. Tet gifts for employees are included. <\/span><b>welfare costs<\/b><span style=\"font-weight: 400;\">, and total welfare spending for the year <\/span><b>It must not exceed one month&#039;s average actual salary.<\/b><span style=\"font-weight: 400;\"> to be deductible when calculating corporate income tax. A common mistake is only controlling Tet gifts while overlooking other welfare benefits, leading to exceeding the tax limit at the end of the year.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_voucherthe_qua_tang_co_can_xuat_hoa_don_khong\"><\/span><b>Is it necessary to issue an invoice when giving vouchers\/gift cards?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It depends <\/span><b>the nature of vouchers<\/b><span style=\"font-weight: 400;\"> (goods, services, or usage rights) and how businesses purchase and distribute them. The focus isn&#039;t on the name &quot;voucher,&quot; but on the fact that... <\/span><b>Correctly identify accounting and tax transactions.<\/b><span style=\"font-weight: 400;\"> and prepare appropriate documentation to avoid confusion between cash expenditures and taxable income.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lam_sao_xuat_hoa_don_qua_Tet_cho_5000_nhan_vien_ma_khong_sai_du_lieu\"><\/span><b>How can I issue invoices for Tet gifts to 5,000 employees without making any data errors?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The core issue isn&#039;t the bill, it&#039;s... <\/span><b>input data<\/b><span style=\"font-weight: 400;\">Businesses need:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standard template import<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unique employee ID<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pre-release verification rule (validate name, quantity, tax rate)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Digital solutions help CFOs gain control. <\/span><b>error rate<\/b><span style=\"font-weight: 400;\"> and <\/span><b>coverage rate<\/b><span style=\"font-weight: 400;\"> before mass release, instead of fixing the errors afterward.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_quan_thue_hay_%E2%80%9Csoi%E2%80%9D_gi_trong_danh_sach_ky_nhan_qua_Tet\"><\/span><b>What do tax authorities scrutinize in the list of recipients of Tet gifts?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Commonly scrutinized areas include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Missing signature or recipient identification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The signed receipt list does not match the quantity shipped\/invoiced.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The documents are fragmented and cannot be retrieved in batches\/programs.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Businesses with good control systems usually <\/span><b>Attach recipient lists to each transaction.<\/b><span style=\"font-weight: 400;\">, digitized storage for quick retrieval when needed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Neu_lo_xuat_hoa_don_bieu_tang_sai_thi_xu_ly_the_nao\"><\/span><b>What should I do if I accidentally issue an invoice for a gift?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It needs to be handled as follows <\/span><b>current electronic invoicing process<\/b><span style=\"font-weight: 400;\">Depending on the type of error (incorrect information, incorrect tax rate, incorrect quantity, etc.). However, from the CFO&#039;s perspective, the top priority remains... <\/span><b>Early detection before mass release<\/b><span style=\"font-weight: 400;\">Because adjustment costs and compliance risks increase rapidly with scale.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_lap_hoa_don_khi_bieu_tang_co_the_bi_phat_khong\"><\/span><b>Can I be fined for not issuing an invoice when giving gifts?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes. Failure to issue an invoice when giving goods\/services as gifts may result in penalties. <\/span><b>Penalties for invoice violations<\/b><span style=\"font-weight: 400;\">Depending on the nature and number of transactions involved. Besides fines, the greater risk is... <\/span><b>Expenses disallowed and taxes collected.<\/b><span style=\"font-weight: 400;\">This directly impacts financial results.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_Kiem_soat_xuat_hoa_don_qua_Tet_%E2%80%93_bai_toan_quan_tri_khong_chi_la_ke_toan\"><\/span><b>Conclusion: Controlling the issuance of invoices for Tet gifts \u2013 a management challenge, not just an accounting one.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Issuing invoices for Tet (Lunar New Year) gifts to employees and customers is not simply a matter of &quot;following the template.&quot; It&#039;s a problem of managing risks, cash flow, taxes, and evidence during the peak year-end period. Businesses with good control are those that correctly determine when to issue invoices for Tet gifts to employees, how to write these invoices, and design a control process before disbursement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this context, Bizzi acts as the digital control infrastructure for the entire journey: from budgeting, approvals, purchasing, invoice reconciliation, gift invoice issuance to long-term audit trail storage. This is how CFOs and business leaders transform the Tet holiday season from a &quot;risky point&quot; into a proactive management challenge.<\/span><\/p>\n<blockquote><p><em><strong>To receive a detailed consultation on Bizzi solutions and a demo trial, register to schedule an appointment here: <a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\">https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/a><\/strong><\/em><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>M\u1ed7i m\u00f9a T\u1ebft, xu\u1ea5t h\u00f3a \u0111\u01a1n qu\u00e0 T\u1ebft cho nh\u00e2n vi\u00ean v\u00e0 kh\u00e1ch h\u00e0ng l\u1ea1i tr\u1edf th\u00e0nh \u201c\u0111i\u1ec3m n\u00f3ng\u201d c\u1ee7a Finance: v\u1eeba ph\u00e1t sinh VAT&#8230;<\/p>","protected":false},"author":56,"featured_media":999980037,"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-999980036","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\/999980036","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\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999980036"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980036\/revisions"}],"predecessor-version":[{"id":999980038,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980036\/revisions\/999980038"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999980037"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999980036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999980036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999980036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}