Article 200. Crime of Tax Evasion
Any person who commits one of the following acts of tax evasion involving an amount from VND 100,000,000 to under VND 300,000,000, or under VND 100,000,000 but has already been administratively sanctioned for tax evasion or convicted of this offense or of one of the offenses prescribed in Articles 188, 189, 190, 191, 192, 193, 194, 195, 196, 202, 250, 251, 253, 254, 304, 305, 306, 309 and 311 of the 2015 Criminal Code, has not had his/her criminal record expunged but continues to violate, shall be subject to a fine from VND 100,000,000 to VND 500,000,000 or imprisonment from 03 months to 01 year:
a) Failure to submit tax registration dossiers; failure to submit tax declaration dossiers; submission of tax declaration dossiers more than 90 days after the statutory deadline or the extended deadline as prescribed by law;
b) Failure to record in accounting books revenues related to the determination of payable tax amounts;
c) Failure to issue invoices when selling goods or providing services, or recording in invoices a value lower than the actual payment value of goods or services sold;
d) Using unlawful invoices and documents to account for goods, raw materials, or inputs in tax-liable activities in order to reduce the payable tax amount, increase the exempted or reduced tax amount, or increase the deductible or refundable tax amount;
đ) Using other unlawful documents or papers to wrongly determine the payable or refundable tax amounts;
e) Making false declarations on exported or imported goods and failing to make supplementary declarations after customs clearance, if not falling under Articles 188 and 189 of this Code;
g) Intentionally failing to declare or falsely declaring taxes on exported or imported goods, if not falling under Articles 188 and 189 of this Code;
h) Colluding with consignors to import goods, if not falling under Articles 188 and 189 of this Code;
i) Using tax-exempted, non-taxable, or conditionally tax-exempt goods for improper purposes without declaring the change of use purpose to the tax administration authority.
The offender shall be subject to a fine from VND 500,000,000 to VND 1,500,000,000 or imprisonment from 01 year to 03 years if falling under one of the following circumstances:
a) Organized commission of the crime;
b) Tax evasion involving an amount from VND 300,000,000 to under VND 1,000,000,000;
c) Abuse of position or power;
d) Commission of the crime two or more times;
đ) Dangerous recidivism.
Tax evasion involving an amount of VND 1,000,000,000 or more shall be subject to a fine from VND 1,500,000,000 to VND 4,500,000,000 or imprisonment from 02 years to 07 years.
The offender may also be subject to an additional fine from VND 20,000,000 to VND 100,000,000, prohibition from holding certain positions, practicing certain professions or performing certain jobs for 01 to 05 years, or confiscation of part or all of property.
Liability of Commercial Legal Entities:
A commercial legal entity committing tax evasion shall be subject to the following penalties:
a) Committing one of the acts prescribed in Clause 1 above involving an amount from VND 200,000,000 to under VND 300,000,000, or from VND 100,000,000 to under VND 200,000,000 but having already been administratively sanctioned for tax evasion or convicted of this offense or of one of the offenses prescribed in Articles 188, 189, 190, 191, 192, 193, 194, 195, and 196 of this Code, not yet having had its criminal record expunged but continues to violate, shall be subject to a fine from VND 300,000,000 to VND 1,000,000,000;
b) Falling under one of the circumstances prescribed in Points a, b, d, and đ, Clause 2 above, shall be subject to a fine from VND 1,000,000,000 to VND 3,000,000,000;
c) Falling under the circumstances prescribed in Clause 3 above, shall be subject to a fine from VND 3,000,000,000 to VND 10,000,000,000 or suspension of operations for a period of 06 months to 03 years;
d) Falling under the circumstances prescribed in Article 79 of the 2015 Criminal Code, shall be subject to permanent suspension of operations;
đ) A commercial legal entity may also be subject to an additional fine from VND 50,000,000 to VND 200,000,000, prohibition from conducting business, engaging in certain business lines, or raising capital for a period of 01 to 03 years.
Legal grounds:
Article 200 of the 2015 Criminal Code;
Points a and b, Clause 47, Article 1 of the Law amending and supplementing a number of articles of the 2017 Criminal Code.
