Prosecution of defendant Mai Phan Loi and accomplices for tax evasion
The Hanoi People's Procuracy has just completed the indictment to prosecute the accused Mai Phan Loi (born 1971) and Bach Hung Duong (born 1975) in Hanoi for the crime of "Tax evasion".
The indictment stated that the MEC Community Education and Communication Center (MEC Center) was established on July 26, 2012. Defendant Mai Phan Loi was Chairman of the Center's Management Board, Bach Hung Duong was Director and legal representative of the MEC Center from January 6, 2014 until June 24, 2021.
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| Defendant Mai Phan Loi. |
The Center operates as a business model, has legal status, its own seal, its own bank accounts and operates under an independent accounting method.
From 2012 to March 2021, MEC Center generated revenue of more than 19.7 billion VND. Each time MEC Center received funding from organizations, according to the accusation, defendant Mai Phan Loi directed the Director, Bach Hung Duong, to sign withdrawal documents and directed MEC Center staff not to issue invoices and documents according to regulations in order toincome tax evasionbusiness and VAT.
Mr. Mai Phan Loi and his accomplices were accused of evading more than 1.97 billion VND in taxes. In this case, defendant Mai Phan Loi committed the crime as the mastermind, leader, directly instructing his subordinates not to declare and pay taxes; directly taking advantage of the entire amount of tax evasion. Mai Phan Loi's actions constituted the crime of Tax Evasion as prescribed in Article 200, Clause 3 - Penal Code 2015.
Defendant Bach Hung Duong acted under the direction of defendant Mai Phan Loi and did not declare and pay taxes, so he must bear criminal responsibility as an accomplice in helping Mai Phan Loi evade taxes. Bach Hung Duong's actions constituted the crime of "Tax evasion" as prescribed in Article 200, Clause 2 - Penal Code 2015./.