How much money is criminally handled for tax evasion?

According to Article 200 of the 2015 Penal Code, amended and supplemented in 2017, “anyone who commits one of the acts of tax evasion with the following amount shall be examined for penal liability for tax evasion:

- From 100 million VND or more; or

- Under VND 100 million but have been administratively sanctioned for tax evasion or convicted for this crime or for one of the following crimes: Smuggling; Crime of illegally transporting goods and currency across borders; Crime of producing and trading banned goods; Crime of storing and transporting banned goods; The crime of producing and trading in fake goods... has not yet been expunged but is still being committed.

Illustration

Accordingly, the acts prosecuted for tax evasion include:

- Failure to submit tax registration dossiers; tax returns;

- Failing to record in the accounting books the revenues related to the determination of payable tax amounts;

- Failing to issue invoices when selling goods or services or recording the value on the sales invoice lower than the actual payment value of the sold goods or services; Using illegal invoices and vouchers to account for goods and input materials in activities generating tax obligations reduces the payable tax amount or increases the exempted or reduced tax amounts. or increase the amount of tax withheld or refunded;

- Using other illegal vouchers and documents to wrongly determine the payable tax amount or the refunded tax amount;

- Making false declarations with the reality of exported or imported goods without additional declaration of tax declaration dossiers after the goods have been cleared from customs;

- Deliberately failing to declare or falsely declare tax on imported or exported goods;

- Collaborating with the consignor to import goods;

- Using goods that are not subject to tax, tax exemption or consideration for tax exemption for improper purposes.

COMMENT