How much money is criminally handled for tax evasion?

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

- From VND 100 million 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 still being committed.

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Accordingly, the criminal acts of tax evasion include:

- Failing 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 that 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 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, exempted from tax or for tax exemption for improper purposes.