How many years will workers who evade personal income tax go to prison?
(Baonghean.vn) - I was charged with personal income tax evasion. So what is the maximum prison sentence for personal income tax evasion? This is a concern of Ms. Nguyen Thuy H. (Nghi Loc, Nghe An).
Answer: According to Article 200 of the 2015 Penal Code, amended by Clause 47, Article 1 of the Law amending the 2017 Penal Code, the Crime of tax evasion is defined as follows:
... 2. If the crime falls into one of the following cases, the offender will be fined from VND 500,000,000 - VND 1,500,000,000 or imprisoned from 1 to 3 years:
- Organized crime;
- Tax evasion amount from 300,000,000 VND - under 1,000,000,000 VND;
- Abusing position and power to evade taxes;
- Committing the crime 2 times or more;
- Dangerous recidivism.
3. If the crime of tax evasion is 1,000,000,000 VND or more, the offender will be fined from 1,500,000,000 VND - 4,500,000,000 VND or imprisoned from 2 to 7 years.
4. In addition, the offender may also be fined from VND 20,000,000 to VND 100,000,000, banned from holding positions, practicing a profession or doing certain jobs from 1 to 5 years, or have part or all of his/her property confiscated.
5. A commercial legal entity that commits a crime specified in this article shall be punished as follows:
- Committing one of the acts specified in Clause 1 above and evading tax with an amount from VND 200,000,000 - under VND 300,000,000 or from VND 100,000,000 - under VND 200,000,000 but having been administratively sanctioned for tax evasion or having been convicted of this crime or of one of the crimes specified in the following articles: 188, 189, 190, 191, 192, 193, 194, 195 and 196 of this Code, but not yet having had the criminal record cleared and still committing the violation, shall be fined from VND 300,000,000 - VND 1,000,000,000;
- If the crime falls under one of the cases specified in Points a, b, d and dd Clause 2 of this Article, the fine will be from VND 1,000,000,000 to VND 3,000,000,000;
- If the crime falls under the provisions of Clause 3 of this Article, the fine will be from 3,000,000,000 VND -10,000,000,000contract or suspension of operations for a period of 6 months - 3 years;
- If the crime falls under the provisions of Article 79 of this Code, the operation will be permanently suspended;
In addition, commercial legal entities may also be fined from VND 50,000,000 to VND 200,000,000, banned from doing business, banned from operating in certain fields, or banned from raising capital for 1 to 3 years.
Thus, according to the above regulations, employees who evade personal income tax with an amount of VND 1,000,000,000 or more will be fined from VND 1,500,000,000 to VND 4,500,000,000 or imprisoned for up to 07 years.
