The General Department of Taxation directs the prevention and strict handling of enterprises that commit fraud and take advantage of personal information to declare and calculate salaries and wages for the purpose of tax evasion and reduction. Tax obligations must be paid to the state budget. The General Department of Taxation has directed the Tax Departments of provinces and centrally-run cities and the Tax Department of large enterprises to find solutions to strengthen personal income tax management.
Problem
Fraud, taking advantage of personal information to declare and calculate salary costs
According to the General Department of Taxation, in recent times, tax authorities have received a number of reports related to cases where businesses use personal information (name, tax code, CCCD number) to declare and calculate salary and wages costs. when determining corporate income tax liability while not actually paying income to that individual.
This is a violation of tax laws, aimed at cheating and reducing the amount of tax payable by businesses. At the same time, it also affects individual taxpayers when businesses arbitrarily use personal information.
Affect
Impact on individual tax declaration
Accordingly, to ensure the rights of taxpayers and prevent and strictly handle businesses that commit fraud and take advantage of personal information to declare and calculate salaries and wages for the purpose of tax evasion. , reducing the tax liability payable to the state budget, the General Department of Taxation requests that the Tax Departments continue to implement the General Department of Taxation's direction in Official Dispatch No. 4172/TCT-DNNCN dated September 20, 9 on promoting the processing of documents. Personal income tax refund profile and official dispatch No. 2023/TCT-TTKT dated December 5862, 22 on focusing on personal income tax inspection during the implementation of tax inspection and audit work.
Solution
Promote propaganda and upgrade personal income tax management applications
Promote propaganda and support for employees: Continue to promote propaganda and warn businesses about arbitrarily using personal information to falsely declare the number of employees, falsely calculate labor costs, etc. is a violation of civil, administrative and criminal laws; Enterprises that declare falsely will be tracked and tax authorities will monitor and handle according to tax and related laws (if there are signs of criminal law violations).
Continue to promote propaganda to let individuals know about the benefits of reviewing and standardizing personal identification numbers according to CCCD/ID card/Personal identification number; about looking up employee information at the link https://tracuunnt.gdt.gov.vn; and the benefits of using an electronic tax transaction account issued by the tax authority, installing the eTax Mobile application on a smartphone and looking up information about income sources on the eTax Mobile application to ensure self-assurance. Full and accurate control of your own income sources.
In addition, the General Department of Taxation said it has upgraded the functions of synthesizing settlement data, looking up income source management, etc. on TMS and eTax Mobile applications to support tax authorities at all levels in process of processing and resolving personal income tax finalization dossiers.
Therefore, the General Department of Taxation recommends that the Tax Departments research to exploit and use functions on the IT system to serve the inspection and supervision of PIT finalization records as well as to support and serve better service for taxpayers.
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