Strengthening tax management

The purpose is to avoid fraud, reduce the amount of tax payable by businesses and protect the rights of individual taxpayers when businesses arbitrarily use personal information.

The General Department of Taxation said that recently, the tax authority has received feedback related to cases where enterprises use personal information (Name, Tax Code, Citizen Identification Number) to declare and calculate salary and wage expenses when determining corporate income tax (CIT) obligations while no actual income is paid to these individuals.

This behavior, according to the General Department of Taxation, is a violation of tax law, with the purpose of fraud and reducing the amount of tax payable by the enterprise. At the same time, it affects individual taxpayers when their personal information is arbitrarily used by the enterprise.

To prevent this violation of the law and not affect the rights of individual taxpayers, the General Department of Taxation directs and requests Tax Departments to step up the processing of personal income tax refund dossiers, focusing on personal income tax inspection during the implementation of tax inspection and examination.

At the same time, continue to promote propaganda and warn businesses about the arbitrary use of personal information to falsify the number of employees, falsify labor costs, etc., which is a violation of civil, administrative and criminal laws. Businesses that make false declarations will be tracked and the tax authority will monitor and handle them according to tax and related laws (if there are signs of violating criminal laws).

Along with that, information is disseminated to let people know about the benefits of reviewing and standardizing personal tax codes according to CCCD/CMND/Personal identification number; looking up taxpayer information at the link https://tracuunnt.gdt.gov.vn; as well as the benefits of using electronic tax transaction accounts issued by tax authorities, installing the eTax Mobile application on smartphones to look up information about sources of income on the eTax Mobile application to ensure full and accurate control of one's own sources of income.

In addition, the General Department of Taxation also said that it has upgraded the functions of synthesizing settlement data, looking up and managing income sources, etc. on TMS and eTax Mobile applications to support the process of processing and resolving personal income tax settlement records.

In case the tax authority receives a complaint from a taxpayer that an enterprise or organization paying income arbitrarily uses personal information (Name, Tax Code, Citizen Identification Number) to declare and calculate expenses when determining corporate income tax obligations while no income payment actually occurs, the tax authority shall promptly take measures to inspect.

At the same time, coordinate with relevant agencies to verify information and handle administrative violations in the tax field in accordance with legal provisions as prescribed in Articles 16 and 17 of Decree No. 125/2020/ND-CP dated October 19, 2020 of the Government or as prescribed in Article 200 of the 2015 Penal Code.

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