{"id":1527,"date":"2020-01-02T03:20:52","date_gmt":"2020-01-02T03:20:52","guid":{"rendered":"http:\/\/mva.vn\/?p=1527"},"modified":"2023-04-21T06:08:29","modified_gmt":"2023-04-21T06:08:29","slug":"hanh-vi-bi-coi-la-tron-thue-gian-lan-thue","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/hanh-vi-bi-coi-la-tron-thue-gian-lan-thue\/","title":{"rendered":"Acts considered tax evasion, tax fraud"},"content":{"rendered":"<p><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"7%\"><strong><span>STT<\/span><\/strong><\/td>\n<td width=\"93%\"><strong><span>Acts considered tax evasion, tax fraud<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"7%\"><strong><span>first<\/span><\/strong><\/td>\n<td width=\"93%\"><span>Failure to submit tax registration dossiers;\u00a0failing to submit\u00a0\u00a0<\/span><u><span>a tax return<\/span><\/u><span>\u00a0\u00a0or submit a tax return after 90 days from the date of expiration of the time limit for filing a tax return as prescribed in Clauses 1, 2, 3, 5, Article 32 of the Law on Tax Administration 2006 or from the date of submission of tax declaration\u00a0\u00a0<\/span><u><span>dossiers<\/span><\/u><span>\u00a0\u00a0. expiration of the time limit for filing tax returns as prescribed in Article 33 of\u00a0\u00a0<\/span><u><span>the Law on Tax Administration 2006<\/span><\/u><span>\u00a0, except for the cases specified in Clause 6, Article 9 and Clause 9, Article 13\u00a0\u00a0<\/span><u><span>of Circular 166\/2013\/TT-BTC<\/span><\/u><span>\u00a0.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"7%\"><strong><span>2<\/span><\/strong><\/td>\n<td width=\"93%\"><span>Using\u00a0\u00a0<\/span><u><span>illegal invoices and vouchers<\/span><\/u><span>\u00a0;\u00a0<\/span><u><span>illegal use of invoices<\/span><\/u><span>\u00a0and vouchers;\u00a0Invoices are not valid for tax declaration, reducing the payable tax amount or increasing the refunded tax amount, exempted or reduced tax amount.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"7%\"><strong><span>3<\/span><\/strong><\/td>\n<td width=\"93%\"><span>Compiling procedures and dossiers for destruction of supplies and goods or reduction of quantity and value of supplies and goods not in accordance with reality, thereby reducing the payable tax amount or increasing the amount of tax refunded, exempted or reduced.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"7%\"><strong><span>4<\/span><\/strong><\/td>\n<td width=\"93%\"><u><span>Making incorrect invoices<\/span><\/u><span>\u00a0\u00a0on the quantity and value of goods and services sold as a basis for tax declaration and payment is lower than the actual amount.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"7%\"><strong><span>5<\/span><\/strong><\/td>\n<td width=\"93%\"><span>Failure to record in the accounting books the revenues related to the determination of payable tax amounts;\u00a0failing to declare, making false declarations, or dishonestly reducing the amount of tax payable or increasing the amount of tax refunded, exempted or reduced.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"7%\"><strong><span>6<\/span><\/strong><\/td>\n<td width=\"93%\"><span>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 and services and discovered after the deadline for submitting the tax return of the current period\u00a0\u00a0<\/span><u><span>. tax calculation<\/span><\/u><span>\u00a0.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"7%\"><strong><span>7<\/span><\/strong><\/td>\n<td width=\"93%\"><span>Using tax-exempt or considered tax-exempt goods (including non-taxable) for improper purposes without declaring the change of use purpose or declaring tax to the tax authority.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"7%\"><strong><span>8<\/span><\/strong><\/td>\n<td width=\"93%\"><span>Correction or erasure\u00a0\u00a0<\/span><u><span>of accounting vouchers<\/span><\/u><span>\u00a0and accounting books reduces the payable tax amount or increases the refundable tax amount or the exempted or reduced tax amount.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"7%\"><strong><span>9<\/span><\/strong><\/td>\n<td width=\"93%\"><span>Cancellation of accounting vouchers and\u00a0\u00a0<\/span><u><span>accounting books<\/span><\/u><span>\u00a0\u00a0reduces the payable tax amount or increases the refundable tax amount or the exempted or reduced tax amount.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"7%\"><strong><span>ten<\/span><\/strong><\/td>\n<td width=\"93%\"><u><span>Using illegal invoices, vouchers and documents<\/span><\/u><span>\u00a0\u00a0in other cases to wrongly determine the payable tax amount or refundable tax amount;\u00a0false declaration of tax bases, resulting in evaded tax amounts and fraudulent tax amounts.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"7%\"><strong><span>11<\/span><\/strong><\/td>\n<td width=\"93%\"><span>Taxpayers are in the process of applying for\u00a0\u00a0<\/span><u><span>a temporary suspension of business<\/span><\/u><span>\u00a0\u00a0but are still doing business.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"7%\"><strong><span>twelfth<\/span><\/strong><\/td>\n<td width=\"93%\"><span>Goods transported on the road without invoices or legal documents.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span>For acts considered as tax fraud, tax evasion mentioned above can be fined in a number of forms as follows<\/span><\/strong><span>\u00a0:<\/span><\/p>\n<p><span>&#8211; A fine of 1 time calculated on the amount of tax evaded, tax fraud for the first time taxpayers (except for the cases of sanction for acts of false declaration leading to tax deficiency in Clause 1, Article 12 of Circular 166)\u00a0\u00a0<\/span><u><span>. \/2013\/TT-BTC<\/span><\/u><span>\u00a0) or a second violation with two or more extenuating circumstances for the acts specified in the above table;<\/span><\/p>\n<p><span>&#8211; A fine of 2 times calculated on the amount of tax evaded for taxpayers when there is one of the acts of tax evasion or tax fraud mentioned in the above table in the following cases: the second violation without extenuating circumstances or third offense and there is one extenuating circumstance;<\/span><\/p>\n<p><span>\u2013 A fine of 2.5 times calculated on the amount of tax evaded for taxpayers when there is one of the acts of tax evasion or tax fraud mentioned in the above table in the following cases: the second violation with an aggravating circumstance. serious or third offense without extenuating circumstances;<\/span><\/p>\n<p><span>\u2013 A fine of 3 times calculated on the amount of tax evaded for taxpayers when there is one of the acts of tax evasion or tax fraud mentioned in the above table in the following cases: the second violation with two aggravating circumstances. aggravating circumstances or violations for the third time with aggravating circumstances or violations from the fourth time onwards.<\/span><\/p>\n<p><span>In addition, the above-sanctioned acts of tax evasion and tax fraud are also forced to apply the remedial measure of paying the full amount of evaded or fraudulent tax to the state budget.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>STT Acts considered tax evasion, tax fraud first Failure to submit tax registration dossiers;\u00a0failing to submit\u00a0\u00a0a tax return\u00a0\u00a0or submit a tax return after 90 days from the date of expiration of the time limit for filing a tax return as prescribed in Clauses 1, 2, 3, 5, Article 32 of the Law on Tax Administration &#8230; <a title=\"Acts considered tax evasion, tax fraud\" class=\"read-more\" href=\"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/hanh-vi-bi-coi-la-tron-thue-gian-lan-thue\/\" aria-label=\"Read more about Acts considered tax evasion, tax fraud\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":1528,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Acts considered tax evasion, tax fraud - MVA B\u1eafc Giang<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/hanh-vi-bi-coi-la-tron-thue-gian-lan-thue\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acts considered tax 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