More Sanctions against Tax Evasion in Customs

1:44:11 PM | 4/11/2020

According to the recently issued Decree 128/2020/ND-CP of the Government, if a taxpayer commits tax evasion in the customs field with aggravating circumstances, each aggravating circumstance will be subject to a fine increase by 0.2 times but not more than three times in total of evaded tax evasion amount.

Decree 128/2020/ND-CP clearly specifies acts of tax evasion, e.g. using illegal or incorrect documents for tax declaration, self-modification of documents that result in short tax amount or tax refund, and acts of violation that result in lower tax amount than the real amount.

The decree also clearly states that, if the taxpayer commits one of the above acts and is not prosecuted for criminal responsibility, he/she will be fined one more time of the evaded tax amount in the absence of aggravating circumstances. However, if he/she violates the above acts with aggravating circumstances, the fine level will be incremented by 0.2 times but the value will not exceed three times of the evaded tax amount.

In addition to the above fines, Decree 128/2020/ND-CP also applies remedial measures, forcing the full payment of evaded tax amount for acts of violations.

Source: Vietnam Business Forum