Are individuals who evade taxes of 30 million VND in Vietnam subject to imprisonment sentence?
Clause 1, Article 200 of the Criminal Code 2015 (amended by Point a, Clause 47, Article 1 of the Law amending the Criminal Code 2017) stipulates the crime of tax evasion in Vietnam as follows:
- Anyone who commits one of the following acts of tax evasion amounting to between 100,000,000 VND and less than 300,000,000 VND or less than 100,000,000 VND but has been administratively sanctioned for tax evasion or has been convicted of this crime or one of the crimes stipulated in Articles 188, 189, 190, 191, 192, 193, 194, 195, 196, 202, 250, 251, 253, 254, 304, 305, 306, 309, and 311 of this Code, whose criminal record has not been expunged and reoffends, shall be subject to a fine ranging from 100,000,000 VND to 500,000,000 VND or imprisonment from 03 months to 01 year:
a) Failing to submit taxpayer registration documents; failing to submit tax declaration documents; submitting tax declaration documents more than 90 days after the deadline for submission of tax declaration documents or the extended deadline for submission of tax declaration documents as prescribed by law;
b) Failing to record in accounting books revenues related to the determination of the tax payable amount;
c) Failing to issue invoices when selling goods or services, or recording a value on sale invoices lower than the actual payment value of goods or services sold;
d) Using illegal invoices or documents to account for input goods or materials in tax liability generating activities, thereby reducing the tax payable amount or increasing the tax-exempt amount, tax-reduction amount, deductible tax amount, or refundable tax amount;
dd) Using other illegal documents or materials to incorrectly determine the tax payable amount or refundable tax amount;
e) Misreporting the actual export or import of goods without amending the tax declaration documents after the goods have been cleared, if not falling under the cases stipulated in Articles 188 and 189 of this Code;
g) Intentionally failing to declare or misdeclaring tax for exported or imported goods, if not falling under the cases stipulated in Articles 188 and 189 of this Code;
h) Colluding with consignors to import goods, if not falling under the cases stipulated in Articles 188 and 189 of this Code;
i) Using goods that are non-taxable, tax-exempt, or considered tax-exempt for improper purposes without declaring the change of usage purpose to the tax authorities.
.....
According to this regulation, an individual evading 30 million VND in taxes can still face imprisonment if they fall into the following cases:
Having been administratively sanctioned for tax evasion or having been convicted of tax evasion or one of the crimes stipulated in Articles 188, 189, 190, 191, 192, 193, 194, 195, 196, 202, 250, 251, 253, 254, 304, 305, 306, 309, and 311 of the Criminal Code, whose criminal record has not been expunged and reoffends.
However, note that the individual must commit the listed acts to evade 30 million VND in taxes to be subject to criminal liability.
Respectfully!
