Hanoi tightens tax ‘falsification’ behavior

Information from the Hanoi Tax Department said that over the past time, the tax administration for real estate transfer activities of the Hanoi Tax Department has achieved certain results, contributing to completing the revenue estimate. of the city, shown in the ratio of the number of documents declaring the transferable property value higher than the real estate price prescribed by the City People’s Committee in 2021 has increased compared to 2020, corresponding to that, the amount of tax declared in the year. 2021 increases compared to 2020 in both absolute numbers and percentages.

However, at present, in Hanoi, there is still a situation where taxpayers declare real estate transfer prices on sales contracts, transfer contracts or on declarations determining tax obligations that are not consistent with reality. transactions lead to understatement of obligations to the state budget. According to the Law on Tax Administration, the act of declaring the real estate transfer price lower than the actual transaction price for the purpose of reducing the payable tax amount is an act of tax evasion.

In order to ensure fairness between tax payers and individuals, and avoid loss of tax revenue for real estate business, currently, the tax agency is actively researching and consulting with relevant authorities to fix the problem. synchronously changing and supplementing legal documents on tax related to the bases for calculating personal income tax, registration fee and corporate income.

In addition, the Hanoi Tax Department continues to strengthen the propaganda and dissemination of legal policies, especially the content of regulations on tax evasion and handling of violations of tax evasion in the tax period. criminal law and tax policy related to business activities, real estate transfer for people and businesses to know, through such forms as: handing out “Open Letter” at the Land Registration Office and One-door gadget”; publish articles on the website of the Tax Department, propagate through the radio system, the electronic portal of the district/district/town…

In particular, the tax authority actively cooperates with the Department of Justice to direct notarial practice organizations in the area: propagandize and guide people to declare the actual purchase and sale prices in real estate transfer transactions. On March 22, 2022, the Department of Justice issued Document No. 653/STP-BTTP to the Notary Association of Hanoi and other organizations in the city on strengthening the understanding and strict implementation. regulations on notarization of contracts and transactions in order to prevent tax loss in business activities and real estate transfer).

On the other hand, tax authorities will strengthen coordination with relevant agencies in tax administration for business activities and real estate transfer.

Violators will be severely punished

The Hanoi Tax Department said that the tax authority has handled administrative violations for cases of tax law violations that have not reached the level of criminal prosecution under the provisions of the Tax Administration Law.

For cases with signs of crime, the Tax authority will coordinate with competent agencies in investigating according to the provisions of Joint Circular No. 01/2017/TTLT-BCA-BQP-BTC-BNN&PTNT- The People’s Procuracy dated December 29, 2017 to strictly handle tax evasion according to the criminal law and other relevant laws.

According to Tran Hoang

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