Prevent and strictly handle businesses that falsely declare salaries and wages to evade taxes.

To ensure the rights of taxpayers and prevent and strictly handle enterprises that commit fraud and take advantage of personal information to declare and calculate salary and wage expenses for the purpose of tax evasion and reducing tax obligations to the state budget, the General Department of Taxation issued Official Dispatch No. 3995/TCT-DNNCN dated September 10, 2024 on handling cases where enterprises use personal information to declare expenses and income.

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 shall, based on the behavior and level of violation of the enterprise, handle it according to the provisions of Article 16 and Article 17 of Decree No. 125/2020/ND-CP dated October 19, 2020 of the Government on penalties for administrative violations of tax and invoices; or transfer the case to competent authorities for handling according to the provisions of Article 200 of the Penal Code.

Hereby, the Da Nang City Tax Department recommends that individuals carry out procedures to change tax registration information for themselves and their dependents, standardize personal tax codes according to citizen identification cards/identity cards/personal identification numbers; use electronic tax transaction accounts issued by tax authorities; install the eTax Mobile application on smartphones and look up information about income sources on the eTax Mobile application to ensure full and accurate control of their own income sources. In case the search discovers that the income source does not actually arise from businesses, inform the tax authorities for guidance on how to resolve the issue.

DANANG CITY TAX DEPARTMENT

Source: https://www.danang.gov.vn/web/guest/chinh-quyen/chi-tiet?id=60791&_c=3