Prosecution of former Asanzo Chairman Pham Van Tam for tax evasion

On June 23, the Ho Chi Minh City Police Investigation Agency initiated a criminal case, indicted and issued a travel ban against Pham Van Tam, 43 years old, residing in District 11, former Chairman of the Board of Directors of Asanzo Group Joint Stock Company (abbreviated as Asanzo Company), and defendant Pham Xuan Tinh (legal representative and General Director of Asanzo Company) for the crime of tax evasion.

Mr. Pham Van Tam

The investigating agency determined that the defendant Pham Van Tam directed Pham Xuan Tinh, the legal representative and Director of Asanzo Group Joint Stock Company, to sign preliminary contracts with Viet Tai Investment and Trading Company Limited, An Thien Production Investment Company Limited, and Tran Thoan Import-Export Investment Company Limited. Subsequently, no invoices were issued, and the sales revenue of Asanzo Group Joint Stock Company's Asanzo Refrigeration Company Limited was kept off the accounting books. The illegal invoices were used to account for goods and raw materials in operations that generated tax obligations, with the aim of evading over 15.7 billion VND in taxes.

Previously, in 2019, the Ho Chi Minh City Tax Department decided to transfer Asanzo Company's case file to the Ho Chi Minh City Police Department due to suspected criminal activity for criminal prosecution. The tax authorities also issued a decision totaling 68.57 billion VND in back taxes and penalties for Asanzo Company.

According to the tax audit findings, from 2016 to July 2019, Asanzo Company violated a series of regulations regarding VAT, corporate income tax, invoices, and failed to submit excise tax declarations.

Furthermore, Asanzo Company failed to record in its accounting books that the air conditioner components purchased from Viet Tai Investment and Trading Co., Ltd., An Thien Investment and Production Co., Ltd., and Tran Thoan Import-Export Investment Co., Ltd. involved outsourcing the processing of a portion (condenser and evaporator units) while the remaining parts were manufactured and assembled into finished air conditioners, bearing the Asanzo label and packaging printed with the Asanzo brand.

Subsequently, the product was sold to businesses within the Asanzo company system, using input invoices falsely labeled as air conditioners (incorrectly stating they were air conditioner components) to account for goods and inputs, thereby avoiding the payment of excise tax.

In August 2020, the investigation results of the Criminal Investigation Agency - Ministry of Public Security (C03) sent to the General Department of Customs concluded that C03 recommended that the General Department of Customs continue to conduct post-clearance inspections of Asanzo Company and related companies importing goods bearing the Asanzo brand and components used to manufacture products bearing the Asanzo brand. If there are signs of "smuggling" or "tax evasion" crimes, the files and documents should be transferred to the Criminal Investigation Agency of Ho Chi Minh City Police (PC03) for investigation according to their jurisdiction.

Regarding the alleged smuggling and evasion of excise tax and value-added tax by Asanzo Company, C03 has transferred the case file to the Ho Chi Minh City Police for investigation, clarification, and handling according to regulations.

Source: https://thanhnien.vn/khoi-to-cuu-chu-tich-asanzo-pham-van-tam-hanh-vi-tron-thue-185240623123032171.htm