The Tax Department has issued Official Dispatch No. 1902/CT-CDS in 2026 coordinating to prevent tax fraud using two parallel systems of financial accounting books.
The Tax Department said that in the past time, organizations providing electronic invoice solutions and value-added services in the tax sector have coordinated to deploy many application software such as sales management, tax accounting, electronic invoices, digital signatures, social insurance, tax declaration... In particular, the deployment of electronic invoices according to Decree 123/2020/ND-CP, Decree 70/2025/ND-CP and Circular 32/2025/TT-BTC, including electronic invoices generated from cash registers for households and individual businesses, has brought many positive effects.
This contributes to reducing compliance costs for taxpayers, creating convenience for consumers, and improving the efficiency of tax management and state budget revenue.
However, through management and information from functional agencies, the Tax Department found that there is still a situation where some businesses and business establishments use software to operate two financial accounting systems in parallel in the same annual accounting period.
In which, one book system is used to declare to the tax authority, while the remaining book system is operated internally to fully record actual revenue, thereby reducing tax obligations to be paid.
The Tax Department affirmed that this is a serious violation of tax law, as stipulated in Article 17, Article 143 of the 2019 Law on Tax Administration; Article 13 of the 2015 Accounting Law and Article 221 of the 2015 Penal Code.
According to regulations, the act of creating two accounting systems or publishing inconsistent financial statements in the same accounting period is strictly prohibited. At the same time, taxpayers are responsible for truthfully and fully declaring and being responsible before the law for tax records.
Failure to fully record revenues related to tax obligations is identified as tax evasion. In case of establishing two accounting systems to leave assets and capital outside the books, criminal handling may also be applied.
The Tax Department emphasizes that all economic operations arising must be recorded on a single accounting book system. Operating two book systems in parallel to hide revenue not only causes budget losses but also distorts the business environment, affecting transparency and legal discipline.
On that basis, the Tax Department requests technology solution providers to coordinate in implementing measures to prevent tax evasion.
Specifically, do not develop or support software capable of operating multiple accounting book systems for the same unit in the same accounting period.
Units need to integrate warning mechanisms, record data change history, and detect abnormal signs in accounting software to promptly warn customers.
At the same time, implement data connection between sales management software, accounting and electronic invoices to fully transmit transaction information to tax authorities according to regulations.
The Tax Department also requested coordination to provide information on cases of signs of parallel use of multiple accounting books systems, including taxpayer names, tax codes and business addresses.
In addition, organizations must make a list of all customers using the software until March 31, 2026 and send it to the tax authority before April 8, 2026.
Periodically before the 5th of every month, units continue to update the list of customers using the software and send it to the email address: baocao. pmkt@gdt. gov. vn.
According to the Tax Department, the coordination of technology solution providers will contribute to building a healthy, fair and transparent business environment, while promoting the national digital transformation process.
