The Tax Department of Ho Chi Minh City corrects the amount of Asanzo tax evasion

According to Mr. Minh, the total tax that Asanzo evaded is more than VND 9.7 billion of special consumption tax (SCT) and nearly VND 4.2 billion of value-added tax (VAT). As for the previous reports, there was a mistake, because “mistyping” the number to more than VND 4,200 billion, the Tax Department of Ho Chi Minh City has revised this data.

Also according to Mr. Minh, this is the conclusion after tax inspection from 2016 to July 1919 of Ho Chi Minh City Tax Department.

Specifically, the inspection conclusions of the HCM City Tax Department clearly indicate the violations of Asanzo such as declaring output VAT and deductible input VAT; declaration of deductible expenses to determine taxable income in contravention of regulations; sales, provision of services without invoices, illegal use of invoices (input invoices with contents written as not real, invoices of air conditioning items but in fact are air-conditioning components temperature)…

An assembly workshop of Asanzo. Photo: Hoang Trieu

Regarding violations of the Law on Tax Administration, Asanzo does not file SCT declaration as prescribed; using an input invoice that says that the air conditioner is not in reality but an air conditioning component; do not record in the accounting book of air-conditioner components and finished products (with a capacity of 90,000 BTU or less), affixed with Asanzo stamps, packaging with Asanzo trademark and revenues related to the sales of goods to the Company Limited. Asanzo Refrigeration; do not issue invoices to Asanzo Refrigeration Co., Ltd; Do not declare VAT and excise tax.

In addition, Asanzo did not record in the accounting book of air-conditioner components purchased from Tran Thoan Company, Viet Tai Company, An Thien Company to outsource partly (outdoor or indoor units). ) and the rest produce and assemble finished products which are air conditioners (with a capacity of 90,000 BTU or less), have Asanzo stamps and packaging printed with Asanzo trademark, then sell to businesses. enterprises in Asanzo Group system; at the same time, using the input invoice with the content indicating that the air conditioner is inconsistent with the fact that the air conditioning component is used to account the input goods so as not to declare SCT.

Also according to Ho Chi Minh City Department of Taxation, the total amount of tax that Asanzo declared missing and tax evasion was over 40.5 billion. Therefore, Ho Chi Minh City Department of Taxation sanctioned administrative violations of Asanzo with an amount of nearly VND 5.4 billion plus delayed tax payment, the total amount of Asanzo payable to the state budget was VND 47.6 billion.

Currently, the Tax Department of Ho Chi Minh City has issued Decision 3731 / QD-CT-TT-CHS to transfer the case of tax administrative violations of Asanzo Group Joint Stock Company to the Police Department investigating the crime of business management order. and position (PC-03) – Ho Chi Minh City Police for criminal prosecution. At the same time, transfer the tax violation records of Asanzo to the General Department of Customs – the focal point is investigating a series of violations of this business.