One common mistake that companies make is when they use cash when paying for invoices that amount to more than VND 20 million. That’s because transactions that exceed VND 20 million are prohibited from being paid in cash and can leave companies liable to the appropriate penalties and fees. Another common mistake among companies is a failure to balance expenditures and revenues within the same time period. For companies that engage in international related-party transactions, many of them often fail to account for the transfer pricing documentation that needs to be compiled.