Lawyer proposes the highest penalty for tax evasion of hundreds of billions of VND

Thanh Bình |

For tax evasion and tax debt, it is necessary to strictly punish criminally to deter and warn an entire region.

HCMC's basic tax 1 recently publicized a list of 1,890 enterprises and individuals with tax debts and State budget revenues, a total of more than VND 2,408 billion as of the end of August.

Topping the list of tax debts (rounding down the numbers) are Viet Han Saigon Construction - Trading - Service Company Limited with 467 billion VND; Yen Khanh Group Joint Stock Company owes 246 billion VND; NRC Group Joint Stock Company owes 126 billion VND; Cai Mep Investment Joint Stock Company owes 88 billion VND; Danh Khoi Viet Real Estate Joint Stock Company owes 66 billion VND,...

There are even two entertainment companies named for tax debts, J97 Entertainment Company Limited, with debts of nearly VND547 million and Tram An Entertainment Company Limited, with debts of more than VND240 million, respectively.

Notably, the above list does not only include large enterprises and corporations but also many individuals with "huge" tax debts.

For example, Ms. Vo Thi Ngoc Phuong (address at 88 Dong Khoi, Saigon ward) owes more than 158.9 billion VND; Mr. Lam Phuoc Hai (80 Dong Du, Saigon ward) owes more than 23.2 billion VND; Ms. Ho Thi Lai (Saigon ward) owes more than 941 million VND,...

Talking to Lao Dong Newspaper about the form of punishment for tax debts, Lawyer Bui Dinh Ung (Hanoi City Bar Association) said that tax debts include 2 cases.

"In cases of intentional tax evasion of up to billions of VND, businesses and individuals must be prosecuted for criminal liability, even during their prison term, individuals must still complete the full tax debt to pay to the state. This is the highest penalty, it is necessary to strictly punish to take a case as a warning for an entire region" - Mr. Ung said.

As for individuals and businesses that are late in paying taxes due to objective reasons, they may apply enforcement measures and temporarily suspend exit according to the provisions of law.

"Tax payment is a citizen's duty, contributing to economic development, so whether it is administrative or criminal sanctions, the purpose is to educate people and businesses to voluntarily pay taxes" - CS. The application emphasized.

How to look up the latest personal income tax debts in 2025

Method 1: Look up on the General Department of Taxation's website

Step 1: Log in through the General Department of Taxation Portal

Step 2: Select Search and then select Search tax obligations

Here, the System displays two items:

Section I - Payments that must be paid, have been paid, must still be paid, must be paid in excess, must be exempted, must be deferred, must be refunded, must be refunded, and must still be refunded.

Section II - The amounts that must be paid, excess pay, and refunded have been recorded in the tax management application system.

Method 2: Look up on the eTax Mobile application

Step 1: Log in with a registered account. In case there is no account, the taxpayer can register with the tax code and his/her citizen identification number.

Step 2: Select Search tax obligations and then select All tax obligations and do a Search.

Thanh Bình
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