If tax evasion reaches a certain amount, criminal liability will be pursued, as follows:
1. If the amount of tax evasion is relatively large, accounting for more than 10% of the tax payable, a three-year fine will be imposed. shall be sentenced to fixed-term imprisonment of not more than 10 years or criminal detention, and shall also be fined.
2. If the amount is huge, accounting for more than 30% of the tax payable, the person shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined.
3. If a unit commits a crime, the unit shall be fined, and the person directly in charge and other directly responsible personnel shall be punished in accordance with the above provisions.
4. If a unit commits a crime, the unit shall be fined, and the person directly in charge and other directly responsible personnel shall be punished in accordance with the above provisions.
5. If the tax authorities issue a demand notice in accordance with the law and pay the tax due and late payment fines, and are subject to administrative penalties, they will no longer be held criminally responsible. However, if they have been criminally punished for tax evasion or tax penalties have been imposed within five years, Exceptions are made for administrative penalties imposed by the agency more than twice.
6. Staff members of tax authorities, customs, banks and other state agencies who collude with criminals and commit this crime shall be severely punished.
7. After the tax authorities issue a demand notice in accordance with the law, if you pay the tax payable and late fees and are subject to administrative penalties, you will not be held criminally responsible. However, if you have been criminally punished for tax evasion or have been punished by the tax authorities twice or more within five years Except for administrative penalties.
To sum up, not issuing invoices may be tax evasion, but it cannot be said that not issuing invoices must be tax evasion. If the failure to issue invoices constitutes the crime of tax evasion, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined; if the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years and not more than seven years, and shall also be fined.
Legal basis:
Criminal Law
Article 201
Where a taxpayer makes a false tax declaration or fails to declare by deceiving or concealing means, Anyone who evades paying taxes in a relatively large amount, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined; if the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to three years in prison More than seven years and not more than seven years in prison, and shall also be fined.
If the withholding agent uses the means listed in the preceding paragraph to fail to pay or underpay the withheld and remitted, collected and remitted taxes, and the amount is relatively large, he shall be punished in accordance with the provisions of the preceding paragraph.
If the first two acts are committed multiple times without being dealt with, the cumulative amount will be calculated.
Whoever commits the act in Paragraph 1 and the tax authority issues a demand notice in accordance with the law, pays the tax due and late payment fees, and is subject to administrative penalties will no longer be held criminally responsible; but if the tax evasion has been criminally punished within five years or Exceptions will be made to those who have been given administrative penalties by the tax authorities more than twice.