Strengthening tax administration

The purpose is to prevent businesses from fraudulently reducing their tax liability and to protect the rights of individual taxpayers when businesses use their personal information without authorization.

According to the General Department of Taxation, tax authorities have recently received reports regarding cases where businesses use personal information (Name, Tax Identification Number, Citizen Identification Number) to declare and calculate salary and wage expenses when determining corporate income tax obligations, even though no actual income was paid to these individuals.

According to the General Department of Taxation, this behavior violates tax laws, aiming to defraud businesses and reduce their tax liability. It also negatively impacts individual taxpayers by allowing businesses to use their personal information without authorization.

To prevent this violation of the law and avoid affecting the rights of individual taxpayers, the General Department of Taxation has directed the Tax Departments to expedite the processing of personal income tax refund applications, focusing on personal income tax inspection during tax audits and inspections.

At the same time, continue to promote awareness and warn businesses about the unauthorized use of personal information to falsely inflate the number of employees and falsify labor costs, which constitutes a violation of civil, administrative, and criminal laws. Businesses that make false declarations will be tracked, and tax authorities will monitor and handle them according to tax and related laws (if there are signs of criminal violations).

In addition, information dissemination will inform the public about the benefits of reviewing and standardizing personal tax identification numbers (TINs) according to the Citizen Identification Card/National Identity Card/Personal Identification Number; the ability to look up taxpayer information at the link https://tracuunnt.gdt.gov.vn; as well as the benefits of using electronic tax transaction accounts issued by the tax authorities and installing the eTax Mobile application on smartphones to look up information about income sources, ensuring full and accurate control of their own income.

In addition, the General Department of Taxation also stated that it has upgraded the functions for aggregating tax settlement data, searching and managing income sources, etc., on the TMS and eTax Mobile applications to support the processing and resolution of personal income tax settlement dossiers.

In cases where the tax authorities receive complaints from taxpayers regarding businesses or organizations arbitrarily using individuals' information (Name, Tax Identification Number, Citizen Identification Number) to declare and calculate expenses when determining corporate income tax obligations, even though no actual income was paid, the tax authorities will promptly take measures to investigate.

Simultaneously, coordinate with relevant agencies to verify information and handle administrative violations in the tax field in accordance with the law as stipulated in Articles 16 and 17 of Government Decree No. 125/2020/ND-CP dated October 19, 2020, or as stipulated in Article 200 of the 2015 Penal Code.

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