Tax Health Check Services, We provide the customer with the tax health check program that focus very much on the compliance position and tax filing procedures of your company Doanh Duc Tax Consulting Corporation www.doanhduc.com

1. Tax Health Check
Doanh Duc Tax Consulting Corporation

2. Scope of Services
The scope of our review under this engagement
will specifically include the following main
taxation areas:
Corporate Income Tax (“CIT”);
Value Added Tax (“VAT”);
Foreign Contractor Tax (“FCT”); and
Personal Income Tax (“PIT”).

3. CIT compliance
Purpose: Checking the correction of CIT declaration to the tax authorities
Review and assess the CIT compliance and control systems set up and implemented
by the Company for the review period with suggestions and recommendation for
improvements, if any;
Review the Company’s business result (i.e. revenues and expenses) in the review
period for tax purpose;
Check and assess the “reasonableness and legitimacy” of each category of taxable
income and expense and their tax treatment adopted by the Company;
Identify CIT problematic areas and suggest solutions to deal with them for the best
benefit of the Company;
Advise and assist the Company in the preparation of tax supporting documents (e.g.
invoices etc.) to improve the tax authorities’ acceptance of significant tax deductible
items; and
Advise and assist the Company’s accountants in dealing with significant
and complex transactions affecting the Company’s CIT position.

4. VAT compliance
Review and assess the VAT compliance and control systems set up and
implemented by the Company for the review period with suggestions and
recommendation for improvements, if any;
Review the recent tax audit minutes issued by the tax authorities to the Company, if
any;
Review on a sample basis the Company’s monthly provisional VAT returns;
Check and assess the Company’s adopted position on taxable/non-taxable,
deductible/non-deductible VAT items;
Identify VAT problematic areas and suggest solutions for the best benefit of the
Company;
Advise and assist the Company in the preparation of tax supporting documents (e.g.
contracts, official invoices, etc.) to improve the tax authorities’ acceptance of position
adopted by the Company
Advise the Company of any potential tax planning opportunities to minimize the
overall VAT payable; and
Review and advise on the tax refund claim procedures, if any.

5. FCT compliance
Review and assess the FCT compliance and control systems set up and
implemented by the Company for the review period with suggestions and
recommendation for improvements, if any;
Review the recent tax audit minutes issued by the tax authorities to the Company (if
any);
Identify FCT problematic areas and suggest solutions to deal with them for the best
benefit of the Company;
Review and advise the Company in the preparation of tax supporting documents (e.g.
agreements with foreign contractors, payment vouchers, invoices, etc.) to improve
the tax authorities’ acceptance of positions adopted by the Company;
Advise and assist the Company’s accountants in dealing with significant and complex
transactions affecting the Company’s FCT position; and
Advise the Company on the process to obtain withholding tax exemption or reduction
based on Tax Treaties, if any.

6. PIT compliance
Review and assess the PIT compliance and control systems set up and implemented
by the Company for the review period with suggestions and recommendation for
improvements, if any;
Review the recent tax audit minutes issued by the tax authorities to the Company (if
any);
Check and assess the Company’s adopted position on employees’ taxable/non-
taxable, deductible/non-deductible income items;
Identify PIT problematic areas and suggest solutions to deal with them for the best
benefit of the Company;
Advise and assist the Company in the preparation of tax supporting documents (e.g.
labour contracts, salary review letters, etc.) to improve the tax authorities’ acceptance
of the position adopted by the Company;
Advise the Company of any other tax planning opportunities to minimize the tax
position for the staff; and
Review, on a sample basis, the monthly provisional and previous annual PIT
return of the review period to advise on the Company’s overall compliance
position.

7. Timetable
Our timeline for the tax health check service
shall be as follows:
• Fieldwork starts within one week from the date
of acceptance of this proposal. We will check
and confirm with you on the exact days of our
fieldwork; and
• Issue Report on our findings and comments
within three weeks from our completion of
fieldwork

8. We trust the above proposal satisfactorily addresses your current
needs, if you wish to discuss any aspect of the proposal further, please
contact us.
Your sincerely,
Tr n Minh Huy (Mr.)
Business Development Manager
Tel” 0915.26.28.30
Email: huy.tran@doanhduc.com
Website: www.doanhduc.com