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Towards the end of the year, it was time for the company to leave a wave of resignations, and some employees of the company left a message asking if they could report the former boss for tax evasion, worried that they would violate the company's confidentiality obligations. Today I would like to share with you how citizens can report tax violations of enterprises and individuals. This article takes about 5 minutes to read and is divided into the following five parts:
1. How to report
2. What materials need to be provided for reporting
3. Reward for whistleblowing
4. The use of whistle-blowing as a threat may constitute the crime of extortion
5. Whether employees and partners report whether they have violated confidentiality obligations
How to report
Tax violations refer to suspected tax evasion (evasion of tax payment), evasion of tax arrears, tax fraud, false issuance, forgery, alteration of invoices, and other tax violations related to tax evasion.
Whistleblowers can make reports online, **020-1236), letters, faxes, visits, etc.
Reports can be made in real name or anonymouslyHowever, only real-name whistleblowers can receive whistleblowing rewards
Guangdong Provincial Taxation Bureau's online report**.
What materials do you need to provide for reporting?
In accordance with the provisions of Article 10 of the Administrative Measures for the Reporting of Tax Violations, the whistleblower shall report the tax violationsThe name (name), address (domicile) and clues of the tax violation shall be providedAs far as possible, provide the unified social credit** (ID number) of the person being reported, the information of the legal representative and actual controller, and other relevant supporting materials。Article 20 stipulates that if the content and clues of the report are clear but the necessary supporting materials are lacking, and there may be tax violations, the inspection bureau shall investigate and verify. If it is found that there is a tax violation, the case shall be filed for inspection; If it is not found, it shall be investigated and concluded.
In short, as long as there are basic clues about illegal acts, you can report them, and you don't need complete "real evidence", but if you have more detailed written evidence, you can improve the success rate of reporting.
Reward for whistleblowing
In accordance with the provisions of Article 6 of the "Interim Measures for Rewarding Taxpayers for Reporting Tax Violations", after the reported tax violations have been filed and verified by the tax authorities and the taxes have been collected and deposited into the treasury in accordance with the law, the whistleblower in this case shall be awarded a bonus according to the following standards according to the statute of limitations of the report, the degree of detail of the clues and evidence provided in the reporting materials, the consistency of the reported content with the verified content, and the amount of tax collected and deposited into the treasury:
1) If the amount of tax collected and deposited is more than 100 million yuan, a bonus of less than 100,000 yuan will be given;
2) If the amount of tax collected and deposited in the treasury is more than 50 million yuan but less than 100 million yuan, a bonus of less than 60,000 yuan shall be given;
3) If the amount of tax collected and collected in the treasury is more than 10 million yuan but less than 50 million yuan, a bonus of less than 40,000 yuan shall be given;
4) If the amount of tax collected and collected in the treasury is more than 5 million yuan but less than 10 million yuan, a bonus of less than 20,000 yuan shall be given;
5) If the amount of tax collected and deposited in the treasury is more than 1 million yuan but less than 5 million yuan, a bonus of less than 10,000 yuan shall be given;
6) If the amount of tax collected and deposited in the treasury is less than 1 million yuan, a bonus of less than 5,000 yuan will be given.
The use of a whistle-blowing as a threat may constitute the crime of extortion
If the whistleblower has clues and information about the tax violations of the person being reported, he can report to the tax departmentHowever, it cannot be used to coerce the person being accused to pay money or other demands, even if the whistleblower is doing so for the purpose of recovering wages or other legitimate reasons, it may constitute the crime of extortion.
Employees and partners report whether they have violated confidentiality obligations
Some companies will agree with their employees or partners that they have a confidentiality obligation to keep the information they learn from the company and not disclose it to a third party without permission, otherwise it will constitute a breach of contract. In this case, if the tax department provides clues and materials to report its tax violations, the whistleblower will not be liable for breach of contract.
This is because paying taxes in accordance with the law is a basic obligation that our citizens must fulfill as stipulated in the Constitution. The Law of the People's Republic of China on the Administration of Tax Collection stipulates that any unit or individual has the right to report violations of tax laws and administrative regulations, and the tax authorities shall reward the whistleblower in accordance with the regulations. Taxation is an important income for the state to provide public services**, and it is the basic obligation of every citizen and enterprise to pay taxes truthfully in accordance with the law. If a confidentiality clause restricts citizens from reporting illegal tax practices, the clause is contrary to public order and good customs, and is invalid in accordance with the provisions of the Civil Code.
Conclusion
If the person being prosecuted constitutes a tax violation, he or she will be pursued by the tax authorities for tax arrears and fines, and at worst may constitute criminal liability. Taxpayers should pay attention to tax risks and fulfill their tax obligations as required.
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