Bookkeeping and financial statements

This package does the work of an in-house accountant for a small company. You get one named person, usually Phạm Đức Tài, who learns what you sell, who your main suppliers are and which months the invoices pile up. Every financial statement is read and signed off by our chief accountant, Nguyễn Thị Hạnh, before it is filed.

Who this is for

• Limited liability and joint stock companies with fewer than 20 people, mostly trading and services: software teams, design studios, print shops, distributors, a small chain of two or three stores.
• Around 80 documents a month or fewer. A document is anything we have to record: a purchase invoice, a sales invoice, a payroll run, a bank transaction.
• Foreign-owned companies that need monthly books kept in Vietnamese standards and explained in English. We keep the books; the statutory audit is done by an independent audit firm (see below).

Import and export businesses, manufacturers with multi-stage costing, and companies with 20 or more people get a separate quote after we see the records.

What we do through the year

Every month, closed by the 10th

• Download purchase and sales invoices from the e-invoice system and match them to what you send us.
• Record everything and reconcile the bank statement line by line.
• Run payroll, social insurance and PIT withholding for up to five employees.
• Track who owes you and whom you owe, and flag anything overdue.
• File VAT (form 01/GTGT) and PIT returns if you are a monthly filer, due on the 20th.
• Send a one-page report on Zalo: revenue, costs, tax due, cash in the bank, and the next deadlines.

Every quarter

• File VAT and PIT returns if you are a quarterly filer. New companies and those with prior-year revenue of VND 50 billion or less can usually choose quarterly filing.
• Work out provisional corporate income tax (CIT), which is part of the year’s tax paid in advance each quarter. From 1 July 2026 it is due on the last day of the month after the quarter (Decree 252/2026/ND-CP).
• In the fourth quarter, check that the four payments add up to at least 80% of the full-year tax. A shortfall attracts late-payment interest, so we re-estimate in November.

At year end

• Count cash, stock and fixed assets with you, and confirm balances with customers and suppliers.
• Prepare the annual financial statements, the CIT finalisation return (form 03/TNDN) and the company’s PIT finalisation (form 05/QTT-TNCN).
• File by 31 March of the following year. For 2026 that is Wednesday 31 March 2027.
• Sit down with you for 30 minutes to go through the results: real profit, which costs the tax office will not accept, and what to do differently next year.

Under the CIT Law 67/2025/QH15 the rate is 15% for companies with annual revenue up to VND 3 billion, 17% above that up to VND 50 billion, and 20% otherwise. Companies with annual revenue up to VND 1 billion are exempt under Decree 141/2026/ND-CP. We pin down your rate in the first month so the quarterly payments are right.

What we need from you

• By the 5th of each month: last month’s bank statements, the payroll list or timesheet, and any contracts signed.
• Receipts for cash spending, signed by whoever was paid. Without them a cost cannot be deducted.
• A heads-up before you buy a large asset, borrow money, change the legal representative or add capital.
• Access to the e-tax account, the e-invoice system and, if you like, view-only bank access.

Above 80 documents

No surprise charges. If a month goes over 80 documents, we message you before billing: VND 400,000 for each extra block of 20. If you are over for three months running, we agree a new fixed price together. Above 200 documents a month we quote separately within one working day of seeing the records.

Six or more staff: VND 60,000 per person per month for payroll, insurance and PIT. A monthly report in English: VND 500,000 a month.

Not included

• Audit. We do not audit statements we prepared ourselves; that would not be independent. If your company must be audited, as foreign-owned companies are, we introduce an independent audit firm and prepare the ledgers and documents they ask for. Budget for the audit fee separately.
• Rebuilding books for earlier years: from VND 4 million per fiscal year, after reconciling with the returns already filed.
• Investment registration certificates (IRC) and sub-licences. A law firm handles those.
• The tax itself. You pay the state directly; we never hold tax money.

Price

VND 3,000,000 a month, plus 8% VAT. The price is fixed for the year and already covers the statements and finalisation. There is no “year-end season” fee. Try your own numbers on the fee calculator.

Common questions

Whose name are the records in? Yours. Ledgers, returns, the e-tax account and the digital signature all belong to the company. If you leave, we hand everything over within five working days at no charge.

Can we switch to you mid-year? Yes. Tài reads the existing books, reconciles them with what was filed, and tells you about any gaps before we take over.

Who pays a penalty if you file late? We do. Penalties and interest caused by our mistake are ours to pay, and the contract says so.

Legal basis: Tax Administration Law 108/2025/QH15; Decree 252/2026/ND-CP; CIT Law 67/2025/QH15; Decree 141/2026/ND-CP. Updated 4 October 2026.