Is falsifying land price considered as a criminal violation in term of tax evasion?

Based on the nature and seriousness, the violation will be administratively handled or examined for penal liability.

The problem in this case is when this violation will be subjected to an administrative violation or a criminal liability.

Ảnh minh họa

It should be based on the Criminal Code's provisions on tax evasion and the tax evaded according to the law on personal income tax, specifically as follows:

Pursuant to Clause 1, Article 200 of the 2015 Penal Code, as amended and supplemented by Point a, Clause 47, Article 1 of the 2017 Penal Code Amended Law, a person who falsely declares land prices in order to evade tax from 100 million VND to under 300 million VND, shall be subject to a fine of between 100 and 500 million VND or imprisonment from three months up to one year.

Tax evasion under VND 100 million but have been administratively sanctioned for tax evasion or convicted of tax evasion or for one of the crimes specified in Articles 188, 189, 190, 191, 192 , 193, 194, 195, 196, 202, 250, 251, 253, 254, 304, 305, 306, 309 and 311 of the Penal Code, who have not been cleared their criminal records but continue to violate them, shall be subject to a fine of between 100 - 500 million dong or imprisonment from 3 months to one year.

The evaded tax with an amount of 100 million VND or more will be consider as a criminal violation. If tax evasion is less than 100 million VND, it will be administratively handled.

Even if the tax evasion is under VND 100 million, but have been administratively sanctioned for tax evasion or convicted of tax evasion or for one of the crimes specified in articles 188, 189, 190, 191 , 192, 193, 194, 195, 196, 202, 250, 251, 253, 254, 304, 305, 306, 309 and 311 of the Penal Code, who have not yet had their criminal records cleared, are still subject to criminal prosecution.