Identification of tax risks associated with software production activities during tax audit and inspection
Tax audits of software production activities often reveal risks related to cost allocation, revenue recognition, and compliance with tax regulations. Identifying these risks early is essential to avoid penalties and ensure accurate reporting.
This newsletter summarizes the latest tax issues related to software production activities and the practical inquiries raised by the tax authorities during recent audits and inspections. It also provides several recommendations to help enterprises proactively review, standardize their documentation, and ensure compliance with the current tax regulations.
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Minh Nguyen Partner, Head of Advisory - Hanoi
Da Nguyen Partner, Tax - Ho Chi Minh City
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