Cashless Payment Voucher Management for Group 3 Business Households

Starting in 2026, according to Decision 3389, business households in Group 3 (revenue over VND 3 billion/year) must comply with tax obligations using the declaration method and meet stricter documentation management requirements. In particular, managing non-cash payment documents is not only a mandatory requirement but also a prerequisite for tax deductibility and recognition of reasonable expenses.

As stipulated in Decree 01/2021, a business household is an organization established by an individual or family members, and is unlimitedly liable with all their assets. This means all income – whether from personal or business accounts – is considered income for the household. Therefore, separating and managing non-cash payment documents is extremely important to ensure transparency and tax law compliance.

Key Features

• Centralized management of bank transfer, card, and e-wallet payment documents
• Quick search by time period, payee/payer, and amount
• Secure electronic document storage, easy to retrieve when needed
• Automatic reconciliation with accounting records and tax reports
• Shortage alerts for mandatory documents for transactions above the specified threshold
• Detailed statistical reports by month, quarter, and year for tax finalization
• High security with access permissions and automatic backups

Detailed User Guide

Step 1: Set up a business bank account

As mentioned, because business households are unlimitedly liable with all their assets, opening a separate account for business activities is a crucial first step.

1. Access the Document Management module on GTG CRM
2. Select Configuration → Bank Accounts
3. Enter information: Bank name, account number, account holder name
4. Mark this account as "Primary Business Account"

Step 2: Connect payment data sources

GTG CRM supports automatic synchronization from multiple sources:

1. Connect Internet Banking: Enter API key or connect via Open Banking
2. Connect e-wallets: MoMo, ZaloPay, VNPay, ShopeePay
3. Import bank statement files: Supports Excel, PDF formats from banks

After connecting, the system automatically syncs transaction history and updates in real-time.

Step 3: Record and classify documents

For each non-cash payment transaction, perform the following:

1. Select the transaction from the automatically synchronized list
2. Classify: Business expense, Personal expense, Revenue
3. Attach related documents: Invoices, contracts, receipts (upload image/PDF)
4. Notes: Purpose of payment, related parties

Important Note: According to regulations, only expenses with complete non-cash payment documents can be recognized as deductible expenses when calculating personal income tax from business activities.

Step 4: Reconcile with accounting records

The system automatically reconciles between:

• Non-cash payment documents
• Cash fund records
• Expense - revenue records
• Tax declaration forms

If discrepancies are found, the system will immediately alert for timely adjustments.

Step 5: Export reports for tax authorities

When needing to submit tax filings or finalize taxes:

1. Access Reports → Payment Document Reports
2. Select the reporting period: Month, Quarter, Year
3. Select the report type: Detailed list of non-cash transactions; Summary report by payee/payer; Deductible expense report
4. Export PDF/Excel file along with scanned original documents

Step 6: Storage and retrieval

All documents are stored electronically with:

• Storage period: Minimum 10 years (as per legal regulations)
• Encryption: Bank-level security
• Search: By multiple criteria (date, amount, payee/payer, expense type)
• Backup: Automatic daily backups

Benefits of using

• 100% compliance with non-cash payment document regulations from 2026
• Maximize deductible expenses for tax calculation, legally reducing personal income tax payable
• Save 70% of time on reconciliation and report generation compared to manual methods
• Financial transparency, avoiding tax audit risks due to missing documents
• Real-time insight into business cash flow, supporting timely decision-making

Important Notes

Regarding business household classification

Group 3 Business Households (revenue over VND 3 billion/year) must apply the declaration method from 2026. This means:

• Must fully declare revenue and expenses (no longer applying a percentage rate as with the fixed rate method)
• Must have complete invoices and documents for all expenses
• Only expenses with non-cash payment documents will be recognized

Regarding unlimited liability

Special note: Business households are unlimitedly liable with all their assets. Therefore:

• All bank accounts (personal + business) are considered household income sources
• Clearly distinguish between business and personal transactions
• Encouraged to open separate accounts for business activities

Regarding business household limitations

• An individual can only establish 01 single business household
• Cannot simultaneously be the owner of a sole proprietorship
• Cannot be a general partner in a partnership

With GTG CRM, managing non-cash payment documents becomes simple, accurate, and 100% compliant with legal regulations. Prepare now to be ready for the changes from 2026!