According to Article 143 of the Law on Tax Administration 2019, tax evasion includes:
- Not submitting tax registration documents; not submitting tax declaration documents; submit tax declaration documents after 90 days from the deadline for tax declaration documents or the deadline for tax declaration extension documents according to the provisions of the Law on Tax Administration 2019.
- Not recording in accounting the revenues related to determining the amount of tax payable.
- Not issuing invoices when selling goods and services according to the provisions of law or recording the value on the sales invoice lower than the actual payment value of the goods and services sold.
- Using illegal invoices and documents, using illegal invoices to account for goods and input materials in activities that arise tax obligations reduces the amount of tax payable or increases the amount of tax exempted, the amount of tax reduced or increased the amount of tax deductible, the amount of tax refunded, the amount of tax not payable.
- Using documents and papers that do not accurately reflect the nature of the transaction or the actual transaction value to determine the correct amount of tax payable, the amount of tax exempted, the amount of tax reduced, the amount of tax refunded, the amount of tax not payable.
- Accuse the fact that the goods are exported or imported without declaring additional tax declarations after the goods have been cleared.
- Intentionally do not declare or declare incorrect taxes on exported and imported goods.
- make a pact with the person sending the goods to import goods for tax evasion purposes.
- Using goods that are not subject to tax, tax exemption, or tax exemption not for the prescribed purpose without reporting the conversion of the purpose of use to the tax management agency.
- Taxpayers who have business activities during the period of suspension or temporary suspension of business activities but do not notify the tax management agency.
- Taxpayers are not subject to tax evasion but are subject to the provisions of Clause 1, Article 141 of the Law on Tax Administration 2019 in the following cases:
+ Not submitting tax registration documents, not submitting tax declaration documents, submitting tax declaration documents after 90 days but not incurring the amount of tax payable;
+ Submit tax declaration after 90 days of arising tax payable and the taxpayer has paid the full amount of tax and late payment to the state budget before the tax authority announces the decision to inspect tax, inspect tax or before the tax authority makes a record of the act of late payment of tax declaration.
