Why every figure in Kê Khai carries the law
A correct tax return is not enough — you need to know why it is correct. Here is why Kê Khai puts the article of law in force right behind every figure, and how to read a citation.
Most tax software hands you a number. You enter your data, hit compute, and get back “you owe X đồng”. But when the tax authority asks why it is X, or when you wonder whether you missed a relief you were entitled to, the bare number does not help you.
Kê Khai goes the other way: every figure carries the article of law in force behind it — the instrument number, the article and clause, and a link to the original on an official government host. Not decoration — because in tax, “correct” and “verifiable” are two sides of a return you are willing to sign.
A number is not trustworthy on its own
Tax changes constantly. The 2026 personal-income-tax brackets, the revenue thresholds for exemption, the invoice-timing rules, the late-filing penalties — each is tied to a specific instrument, and that instrument may have just been amended. A tool that only shows a result forces you to trust that it is current. A tool that shows the law lets you check — and holds itself honest.
That is also Kê Khai’s own internal discipline: if a figure cannot be traced to a specific article of law, it is not allowed to appear as a fact.
How to read a citation
A citation in Kê Khai always has three parts:
- The instrument — e.g. Law on Tax Administration 38/2019/QH14 or Decree 123/2020/NĐ-CP.
- The location — the article and clause, e.g. Điều 44 khoản 1 điểm b, so you can find the exact place.
- The source link — to the promulgated text on an official host, not a copy.
For example: the quarterly VAT filing deadline is cited to Điều 44 khoản 1 điểm b, Law on Tax Administration 38/2019/QH14 — you can open that exact clause and check it yourself.
When every claim opens all the way down to the source, you no longer have to choose between “trust the software” and “hire someone to check it” — you can check it.
Why this matters for a new business
The wave of household businesses formalizing into companies from 2026 are people filing their own tax for the first time, without an accountant. For them, “with the law cited” is not a power-user feature — it is the only way to be confident the figure they file is right, and to learn their own tax obligations instead of outsourcing the trust.
You can start with your current filing period in the Kê Khai app, or read more on why Kê Khai, not accounting software.