Regarding the case, defendant Nguyen Thi Ngoc Anh (in charge of the General Department of Hai Ha Company) was prosecuted for the crime of Violating accounting regulations causing serious consequences; Le Thi Hue (former Executive Director and Chief Accountant of Hai Ha Company) was prosecuted for the crime of Violating regulations on management and use of state assets causing loss and waste and Violating accounting regulations causing serious consequences.

According to the accusation, Hai Ha Company was granted a Certificate of Eligibility to act as a petroleum wholesaler by the Ministry of Industry and Trade on March 17, 2017. From 2017 to January 12, 2024, Hai Ha Company set aside more than VND 612 billion for the Price Stabilization Fund (BOG).

However, taking advantage of being assigned to manage this fund, Ms. Tran Tuyet Mai directed Ms. Le Thi Hue to pay only 295 billion VND to set up the BOG Fund; the remaining 317 billion VND was used against regulations.

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Defendant Tran Tuyet Mai, Chairwoman of the Board of Directors and General Director of Hai Ha Company. Photo: Ministry of Public Security

On January 12, 2024, the Ministry of Industry and Trade issued a decision to revoke the Certificate of eligibility to act as a petroleum wholesale trader of Hai Ha Company.

After having their Certificate of Eligibility to be a Key Trader in Petroleum Business revoked, Ms. Tran Tuyet Mai and Le Thi Hue did not immediately pay the entire BOG Fund into the state budget as prescribed, causing a loss to the state of more than 317 billion VND.

Regarding the act of forging and falsifying accounting documents, the accusation is that during the operation process, the chief accountant and Nguyen Thi Ngoc Anh, in charge of the General Department of Hai Ha Company, established two accounting book systems to monitor, manage, and report on production and business activities.

Specifically, Fast accounting software for tax reporting according to regulations and Visoft Accounting software (internal accounting books) for monitoring and managing actual sales activities of Hai Ha Company.

The investigation results determined that in Fast accounting software, the amount of A95 gasoline sold and declared for environmental protection tax payment was more than 150 million liters. In Visoft software, the actual amount of A95 gasoline sold was more than 154 million liters.

Thus, Hai Ha Company left more than 3 million liters of A95 gasoline off the accounting books and did not declare and pay taxes. This amount of A95 gasoline is subject to environmental protection tax in 2010.

The indictment determined that since Hai Ha Company was granted a business license to export and import gasoline and oil, Hai Ha Company has collected and managed environmental protection tax paid by gasoline and oil buyers to the State, so it must be responsible for managing the collected environmental protection tax; fully declare the above 3 million liters of A95 gasoline, calculate the tax of 4,000 VND/liter and pay the tax on the 25th of each month.

However, Ms. Mai directed the defendants Le Thi Hue, chief accountant, and Nguyen Thi Ngoc Anh, in charge of the General Department, to establish and use two accounting systems to keep the above-mentioned amount of A95 gasoline actually sold outside the accounting books (tax reports) with an amount of more than 15 billion VND in environmental protection tax, causing damage to the State.

On December 31, 2024, the General Department of Taxation's forensic expert issued an appraisal conclusion, determining that Hai Ha Company's act of leaving the accounting books and not declaring the sold environmental protection tax caused a loss to the State Budget of more than 15 billion VND in tax.