Strictly handle businesses that falsely declare salary and wage costs to evade taxes.

Guidance and support for taxpayers

When an individual requests support regarding the use of personal information by a business to declare and calculate salary and wage costs:
In case the tax authority receiving the request for support is the tax authority receiving and handling administrative procedures for individuals, it shall proactively coordinate and transfer information to the tax authority directly managing the reflected enterprise to take measures to verify and handle.

In case the tax authority receiving the request is the tax authority that does not directly handle administrative procedures for the individual and does not directly manage the enterprise being reported, it shall promptly guide and support the individual to send a written report of information to the tax authority that directly manages the enterprise.

Quang Nam Provincial Tax Department recommends that individuals install the eTax Mobile application on their smartphones to look up and track information about their income sources for more complete and accurate self-control. In case of detecting income sources that do not actually arise from businesses, inform the tax authority for guidance on how to resolve the issue.

Responsibility of tax authority managing the enterprise being reported

When the tax authority managing the enterprise receives feedback from an individual or a request for coordination to verify information from another tax authority or a competent state management agency, the tax authority managing the enterprise shall, based on the information provided by the individual, the tax authority, or the competent state management agency, promptly resolve it in accordance with regulations. At the same time, promptly respond to the individual, the receiving tax authority, or the competent state management agency.

Accordingly, in case, through information verification, the tax authority managing the enterprise discovers that the enterprise has used personal information to declare expenses that reduce taxable income when determining corporate income tax obligations, the tax authority, based on the behavior and level of violation of the enterprise, will handle it according to the provisions of Article 16, Article 17 of Decree No. 125, dated October 19, 2020 of the Government regulating administrative sanctions for violations of tax and invoices or transfer the file to competent authorities for handling according to the provisions of Article 200 of the Penal Code.

Source: https://baoquangnam.vn/xu-ly-nghiem-doanh-nghiep-khai-khong-chi-phi-tien-luong-tien-cong-de-tron-thue-3142080.html