In December 2024, Khanh Hoa Provincial Tax Department concluded the inspection of tax law compliance at Khanh Hoa Power Centrifugal Concrete Joint Stock Company and Tam Tri Nha Trang General Hospital Company Limited.
Through inspection, Khanh Hoa Provincial Tax Department recorded that Tam Tri General Hospital in 2019 and 2020 had made false declarations leading to a shortage of personal income tax payable and false declarations of tax bases leading to a shortage of tax payable. The amount of falsely declared tax was 7 million VND and more than 200 million VND, respectively.
Despite the above-mentioned acts, the Tax Department determined that Tam Tri Nha Trang General Hospital Company Limited had promptly and fully recorded economic transactions that gave rise to tax obligations in accounting books, invoices, and vouchers; the economic transactions were fully reflected in the system of accounting books, invoices, and legal vouchers.
In addition to recovering the two amounts mentioned above, Tam Tri General Hospital was also fined more than 42 million VND for false declaration of corporate income tax and false declaration of personal income tax.
Similarly, for Khanh Hoa Power Centrifugal Concrete Joint Stock Company, the Khanh Hoa Provincial Tax Department has concluded the inspection and requested this enterprise to pay the full amount of tax arrears to the state budget through the inspection of more than 93 million VND. This includes arrears of value added tax, corporate income tax and late tax payment.
