Revealing the tricks of many business individuals to evade billions in taxes

The tax industry said that tax law violations are becoming increasingly sophisticated, such as dividing revenue, using multiple accounting systems, hiding under different business models... to conceal revenue and evade taxes.

Revenue of hundreds of billions of dong but no tax payment

At the Tax Department's conference to review tax work in the first 6 months of the year and deploy tasks for the last 6 months of 2025 on the afternoon of July 10, Mr. Phan Tien Hoa - Deputy Head of Hanoi Tax Department, said that e-commerce activities will become an inevitable trend, promoting economic growth and comprehensively changing the thinking of traditional business methods.

Platforms such as Facebook, TikTok, YouTube, etc. are not only popular consumer channels but also vibrant business environments with millions of individuals and organizations, including many famous people and influential people.

Along with the explosion of the digital economy, e-commerce businesses are increasingly diverse, even new forms of business are emerging, while tax law violations are becoming increasingly sophisticated.

For example, using multiple accounts to divide revenue, using multiple accounting systems, hiding under models such as companies or individual business households to conceal revenue, evade taxes, causing loss to the state budget.

Mr. Phan Tien Hoa provides information about business individuals who have tax evasion behavior. Photo: CT

Mr. Hoa said that in the past, a number of typical cases have been handled. Specifically, at the end of 2024, Hanoi Tax Department coordinated with Hanoi Police to detect and handle individual Do Manh Cuong, who mainly sold phone accessories through many accounts on Tiki, Shopee, Lazada, generating large revenue, over 100 billion VND but did not declare and pay taxes, leading to tax evasion of over 2.5 billion VND.

According to the Deputy Head of Hanoi Tax, last June, 3 cases related to 3 business individuals with tax evasion continued to be handled.

Firstly , the case of TikToker Vu Nam Phuong and the US Pharmaceutical Joint Stock Company, despite having large revenue from online and in-store business, deliberately did not issue invoices and did not fully declare, causing damage to the budget of more than 10 billion VND.

Second , the case of MI Hanoi Company Limited, with Doan Manh Hoa as director, doing business on many e-commerce platforms but not declaring taxes with an amount of up to 33 billion VND, concealing it through personal accounts. The case is being further investigated by the police.

Third , the case of Nguyen Thi Thu Huong, born in 1987, who sold branded handbags and watches via Facebook. Initially, the police determined that Huong's business had an exceptionally large revenue of more than VND 834 billion, but she did not declare or pay taxes according to regulations, with the amount of tax evasion exceeding VND 12.5 billion.

In addition, Mr. Hoa also said that in the e-commerce sector alone, as of June 2025, the revenue from households and individual businesses paid through the e-commerce portal (portal 888) reached 1,020 billion VND, accounting for 55% of the total nationwide payment thanks to data connection from e-commerce platforms, social networks, payment and shipping intermediaries.

Focus on amending some tax laws

At the conference, Deputy Minister of Finance Cao Anh Tuan highly appreciated the budget collection results achieved by the tax sector in the first 6 months of the year, with total budget collection estimated at more than 1,180 billion VND, an increase of 38.1% over the same period last year.

Regarding the tasks for the last 6 months of the year, the Deputy Minister noted that the tax sector focuses on building and comprehensively amending the Law on Tax Administration. Along with that, at the end of this year, the Law on Personal Income Tax and the decree on corporate income tax will be submitted...

Regarding personal income tax rates, the Deputy Minister requested that research be conducted to balance between business households, private enterprises, and micro-enterprises.

Deputy Minister of Finance Cao Anh Tuan. Photo: NL

In particular, there needs to be support solutions for business households and individuals when the lump-sum tax regime ends and the tax is converted to revenue-based tax from 2026.

Regarding the implementation of electronic invoices generated from cash registers, Mr. Doan Minh Dung, Head of Ho Chi Minh City Tax Department, said that by June 30, the unit had completed the implementation for 18,370 households, reaching 107% of the assigned target.

To prepare for the goal of converting all contract households to declaration households from January 1, 2026, Mr. Dung proposed that the Tax Department develop a flexible conversion roadmap, suitable for each group of subjects, especially long-term business households, elderly household owners, and households with low revenue. Simplify the accounting regime for business households, build and deploy free software to support digital transformation for business households.

“The Digital Transformation Board supports businesses in submitting declarations based on invoice data generated from cash registers via the TVAN portal for business households. Upgrade the 'invoice information in barcode format' feature on eTax mobile. Allow Ho Chi Minh City Tax to proactively develop a project to submit to the City People's Committee to convert contract households to declaration households, and businesses will implement it in the third and fourth quarters of 2025,” Mr. Dung proposed.

According to the Department of Taxation, in the first 6 months of 2025, the total number of business households that submitted tax declarations was 3.03 million. The number of households subject to tax was 2.11 million; the number of business households not subject to tax was 920,000.

The total budget revenue that business households paid in the past 6 months is estimated at 17,100 billion VND, an increase of 131% over the same period in 2024. The total number of operating business households is 2,072,905, an increase of 8% compared to December 2024.

In the past 6 months, 13,699 business households paying lump-sum tax converted to paying tax by declaration method. Notably, 1,474 business households, 910 of which converted to enterprise model in June alone.

Details of names, headquarters, and management areas of 350 base taxes nationwide from July 1st . From July 1st, there will be a total of 350 base taxes belonging to 34 tax provinces and cities. Of which, the largest are Ho Chi Minh City Tax with 29 base taxes and Hanoi City Tax with 25 base taxes.

Source: https://vietnamnet.vn/lo-dien-manh-khoe-nhieu-ca-nhan-kinh-doanh-tron-thue-tien-ty-2420379.html