Prosecution of former Asanzo Chairman Pham Van Tam for tax evasion

On June 23, the Investigation Police Agency - Ho Chi Minh City Police Department has just initiated a case, prosecuted the accused, and issued a ban on leaving the place of residence against Pham Van Tam, 43 years old, in District 11, former Chairman of the Board of Directors of Asanzo Group Joint Stock Company (abbreviated as Asanzo Company) and the accused Pham Xuan Tinh (legal representative, General Director of Asanzo Company) for tax evasion.

Mr. Pham Van Tam

The investigation 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 contracts in principle with Viet Tai Trading Investment Company Limited, An Thien Production Investment Company Limited, and Tran Thoan Import-Export Investment Company Limited. He then did not issue invoices and left out of the accounting books related to sales revenue to Asanzo Refrigeration Company Limited of Asanzo Group Joint Stock Company and used illegal invoices to account for goods and input materials in activities that generate tax obligations, with the aim of evading the amount of tax payable of more than 15.7 billion VND.

Previously, in 2019, the Ho Chi Minh City Tax Department decided to transfer Asanzo Company's file to the Ho Chi Minh City Police Department due to signs of crime for criminal prosecution. The tax authority also decided that the total amount of tax arrears and fines of Asanzo Company was up to 68.57 billion VND.

According to the tax inspection conclusion, from 2016 to July 2019, Asanzo Company violated a series of regulations on VAT, corporate income tax, invoices, and the company did not submit special consumption tax declarations.

In addition, Asanzo Company did not record in the accounting books the air conditioner components purchased from Viet Tai Trading Investment Company Limited, An Thien Production Investment Company Limited, Tran Thoan Import-Export Investment Company Limited about outsourcing a part (hot and cold systems) and self-producing and assembling the remaining part into finished products, which are air conditioners, with Asanzo stamps and packaging printed with the Asanzo brand.

Then, the above products were sold to businesses in the Asanzo Company system, and at the same time, input invoices were used with the content stating that the item was an air conditioner, which was not in fact an air conditioner component, to account for the goods and inputs, in order to avoid declaring the special consumption tax payable.

In August 2020, the investigation results of the Investigation Police Agency - Ministry of Public Security (C03) sent to the General Department of Customs concluded that C03 requested the General Department of Customs to continue to conduct post-clearance inspections of Asanzo Company and related companies importing Asanzo-branded goods and spare parts to manufacture Asanzo-branded products. If there are signs of "smuggling" or "tax evasion" crimes, transfer the files and documents to the Ho Chi Minh City Police Investigation Agency (PC03) for investigation according to authority.

Regarding the acts of smuggling and evasion of special consumption tax and value added tax of Asanzo Company, C03 has transferred the case to 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