Tax Risk Management Advisory

Tax risk management advisory is an independent control layer over your accounting function. Á Châu reviews corporate income tax, value-added tax, personal income tax and invoice records, scores the risk of each tax type, then builds the internal procedures and the compliance calendar your business needs so that errors are found and corrected before a tax inspection reaches them.

Under the Law on Tax Administration No. 38/2019/QH14, the tax authority may assess arrears for up to ten years, and Decree 125/2020/ND-CP sets administrative penalties for late filing, incorrect declaration and invoice violations. Late payment interest accrues at 0.03% per day under the same law. In practice, the cost of an error is rarely the tax itself — it is the accumulated interest and the penalty applied years after the mistake was made, when the staff who made it have already left and the supporting documents are incomplete. A tax health-check performed while the records are still fresh converts an unquantified liability into a known, correctable number. That is the reason growing companies, and any company preparing for a loan application, an audit or a sale, run a review before the authority sets its own inspection date.

Scope of service

What the service includes

Method

How a tax health-check is carried out

1. Scoping. We agree the periods, tax types and entities in scope, and list the records required.
2. Document review. Ledgers, filed returns, e-invoice data and payment records are reconciled against each other.
3. Risk scoring. Each finding is rated by likelihood and by estimated exposure in tax, interest and penalty.
4. Remediation plan. We propose supplementary filings, ledger adjustments and the control that prevents recurrence.
5. Implementation and follow-up. Procedures and the compliance calendar are handed over, with training for your team.

Common findings

Which tax risks are found most often?

• Input VAT deducted without non-cash payment evidence. Law on VAT No. 48/2024/QH15, effective 1 July 2025, removed the former VND 20 million threshold, so the requirement now reaches far more transactions than most finance teams assume.
• Expenses recorded without a full set of supporting documents, and therefore non-deductible for corporate income tax.
• Personal income tax withheld incorrectly for non-resident individuals and for contract-based staff.
• Related-party transactions without the transfer pricing file required by Decree 132/2020/ND-CP.
• E-invoice data that does not reconcile to the VAT return, following Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC.
• Fixed asset depreciation applied outside the useful-life range in Circular 45/2013/TT-BTC.

Fees

How is the fee determined?

Á Châu surveys the actual records before issuing a written quotation. There is no single fixed price, because exposure depends on the number of periods, the tax types involved and the state of the underlying documents.

Related services

Services often combined with this one

• Tax consulting service — ongoing advice on CIT, VAT and PIT treatment.
• FDI and transfer pricing tax advisory — related-party documentation under Decree 132/2020/ND-CP.
• Full-service accounting — outsourced bookkeeping and statutory reporting.
• Corporate tax finalisation service — year-end CIT and PIT finalisation.

Legal basis

Legal basis

• Law on Tax Administration No. 38/2019/QH14 — filing deadlines, assessment period and late-payment interest.
• Decree 126/2020/ND-CP — guidance on the Law on Tax Administration.
• Decree 125/2020/ND-CP — administrative penalties for tax and invoice violations.
• Circular 80/2021/TT-BTC — tax administration procedures and forms.
• Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC — electronic invoices.
• Decree 132/2020/ND-CP — tax administration for enterprises with related-party transactions.

This page is general information current at the date of update. Please check the legislation in force or contact Á Châu before applying it to a specific case.

FAQ

Frequently asked questions

Updated 4 September 2026.