What is the maximum penalty for the crime of colluding to cover up for taxpayers causing serious consequences?

Reply:

Colluding with and covering up for taxpayers causing serious consequences is an act of abusing one's position and power to exempt, reduce taxes, write off tax debts, write off fines, refund taxes, or confirm the taxpayer's performance of tax obligations in violation of the law, causing a loss of tax money payable to the state budget.

Article 223 of the 2017 Penal Code stipulates the crime of colluding and covering up for taxpayers causing serious consequences as follows:

1. Anyone who abuses his/her position or power to commit one of the following acts, causing a loss of tax payable from VND 100,000,000 to under VND 300,000,000 or under VND 100,000,000 but has been disciplined for this act and still commits the violation, shall be subject to non-custodial reform for up to 03 years or imprisonment from 01 year to 05 years:

a) Implementing tax exemption, tax reduction, tax debt cancellation, penalty debt cancellation, and tax refund not in accordance with the provisions of the Law on Tax Administration and other provisions of tax law;

b) Confirming that the taxpayer's tax obligations are not in accordance with the provisions of the Law on Tax Administration and other provisions of the law on tax.

2. Committing a crime in one of the following cases shall be punishable by imprisonment from 03 years to 12 years:

a) For personal gain;

b) Organized;

c) Using sophisticated and cunning tricks;

d) Causing tax loss from 300,000,000 VND to under 1,000,000,000 VND.

3. Committing a crime causing a tax loss of VND 1,000,000,000 or more shall be punishable by imprisonment from 10 to 20 years.

4. The offender may also be banned from holding certain positions or doing certain jobs from 01 to 05 years or have part or all of his/her property confiscated.

Thus, for the crime of colluding and covering up for taxpayers causing serious consequences, the highest prison sentence is up to 20 years.