On June 24, Lieutenant General To An Xo, spokesman for the Ministry of Public Security, said that the Ministry of Public Security's Investigation Police Agency has issued a decision to prosecute the criminal case of "smuggling" and "tax evasion" occurring at Lao Bao border gate, Quang Tri province; Phu Quy Gold Investment Joint Stock Company and related units.
Initial investigation results determined that from 2022 to present, Nguyen Thi Hoa, residing in Lao Bao town, Huong Hoa district, Quang Tri province and Nguyen Thi Gai have organized a smuggling ring of over 3 tons of gold, with a total value of about 5,000 billion VND. The amount of smuggled gold was brought from Laos to Vietnam through Lao Bao border gate, Quang Tri province to sell to gold shops in Vietnam for illegal profits.
Two defendants were prosecuted for tax evasion: Le Xuan Tung (left) and Le Thuy Quynh.
The investigation results also determined that Phu Quy Gold Investment Joint Stock Company had declared and reported dishonestly on tax settlement in 2021, showing signs of tax evasion, causing damage to the State, initially determined to be 6,145 billion VND.
Based on the collected documents and evidence, the investigation agency has decided to prosecute and apply preventive measures against two people: Le Xuan Tung - Chairman of the Board of Directors and General Director of Phu Quy Gold Investment Joint Stock Company and Le Thuy Quynh for the crime of "tax evasion". At the same time, the investigation agency has decided to prosecute and apply preventive measures against 18 people for the crime of Smuggling, including: Nguyen Thi Hoa, Nguyen Thi Gai, Nguyen Thi Van (operating Kim Linh gold shop)...
From a legal perspective, lawyer Nguyen Duc Hung, Chairman of the Board of Directors of A&H Law Firm LLC - Hanoi Bar Association, said that currently, the Investigation Police Agency has just initiated a case and prosecuted the accused, this is the first stage of the investigation into the case. The content of the case, the nature and extent of the violation and the specific criminal responsibility of each accused will depend on the results of the investigation, prosecution and trial of the case by the competent prosecution agencies.
However, according to the initial investigation results, with the amount of smuggled gold reaching more than 3 tons (total value of about 5,000 billion VND) and the tax evasion acts causing damage to the State budget initially determined to be 6,145 billion VND, this is an especially serious case, violating the economic management order, foreign trade management regime and tax management of the State.
According to lawyer Hung, with the accusation of smuggling more than 3 tons of gold (worth about 5,000 billion VND), the subjects will be prosecuted for criminal liability for "Crime of smuggling", with the framing circumstance being "illegal goods worth 1,000,000,000 VND or more", with a penalty of imprisonment from 12 years to 20 years according to the provisions of Clause 4, Article 188 of the Penal Code 2015, amended and supplemented in 2017.
For those accused of tax evasion, causing damage to the State of 6,145 billion VND, they will be prosecuted for criminal liability for "tax evasion", with the framing circumstance being "committing tax evasion with an amount of 1,000,000,000 VND or more", with the type and framework of penalty being a fine from 1,500,000,000 VND to 4,500,000,000 VND or imprisonment from 02 years to 07 years according to the provisions of Clause 3, Article 200 of the Penal Code 2015, amended and supplemented in 2017.
Lawyer Nguyen Duc Hung.
In addition, those who commit “smuggling” or “tax evasion” may also be subject to additional penalties of a fine from VND 20,000,000 to VND 100,000,000, a ban on holding a position, practicing a profession or doing certain work from 01 to 05 years, or confiscation of part or all of their assets (Clause 5, Article 188 and Clause 4, Article 200 of the 2015 Penal Code, amended and supplemented in 2017).
In this case, according to lawyer Hung, in addition to handling the criminal liability of individuals, the Prosecution Agencies also need to investigate and clarify whether Phu Quy Gold Investment Joint Stock Company (a commercial legal entity) has committed the crimes of "smuggling" or "tax evasion" or not? According to the provisions of Clause 1, Article 75 of the 2015 Penal Code, amended and supplemented in 2017, a commercial legal entity will be held criminally responsible when all of the following conditions are met: "a) The crime is committed in the name of the commercial legal entity; b) The crime is committed for the benefit of the commercial legal entity; c) The crime is committed under the direction, management or approval of the commercial legal entity; d) The statute of limitations for criminal prosecution as prescribed in Clauses 2 and 3, Article 27 of this Code has not expired."
In case there is sufficient basis to charge and convict for these crimes, Phu Quy Gold Investment Joint Stock Company will also be subject to penalties according to the provisions of law. Specifically:
For the crime of "smuggling", commercial legal entities committing crimes (with illegal goods worth VND 1,000,000,000 or more) under the provisions of Clause 4, Article 188 of the Penal Code 2015, amended and supplemented in 2017, will be fined from VND 7,000,000,000 to VND 15,000,000,000 or have their operations suspended for a period of 06 months to 03 years. In addition to the main penalty mentioned above, a commercial legal entity committing the crime of "smuggling" may also be subject to additional penalties such as a fine of VND 50,000,000 to VND 300,000,000, a ban on business, a ban on operating in certain fields, or a ban on capital mobilization from 01 year to 03 years (points d and e, Clause 6, Article 188 of the Penal Code 2015, amended and supplemented in 2017).
For the crime of "tax evasion", commercial legal entities committing crimes (with an amount of VND 1,000,000,000 or more) under the provisions of Clause 3, Article 200 of the Penal Code 2015, amended and supplemented in 2017, will be fined from VND 3,000,000,000 to VND 10,000,000,000 or have their operations suspended for a period of 06 months to 03 years. At the same time, a commercial legal entity committing this crime may also be subject to additional penalties of a fine from VND 50,000,000 to VND 200,000,000, a ban on business, a ban on operating in certain fields, or a ban on capital mobilization from 01 to 03 years (points c and d, Clause 5, Article 200 of the 2015 Penal Code, amended and supplemented in 2017).
In case of being concluded to have “negatively affected security, order and social safety and being unable to remedy the consequences”, a commercial legal entity committing the “crime of smuggling” or “crime of tax evasion” may also have its operations permanently suspended according to the provisions of Article 79 and Point d Clause 6 Article 188 and Point d Clause 5 Article 200 of the 2015 Penal Code, amended and supplemented in 2017).
Nguyen Hien (VOV.VN)
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