How to report tax evasion?

Any unit or individual who discovers tax evasion can report it to the tax authorities and other reporting agencies; If tax evasion is suspected of committing a crime, any unit, individual or tax authority may also report or accuse it to the public security organ, the people's procuratorate or the people's court.

legal ground

Eleventh "People's Republic of China (PRC) tax collection and management law"

The duties of the tax authorities responsible for collection, management, inspection and administrative reconsideration shall be clear, separated and restricted.

Article 13

Any unit or individual has the right to report violations of tax laws and administrative regulations. The organ that receives the report and the organ responsible for investigation and handling shall keep confidential the informant. The tax authorities shall reward informants in accordance with the provisions.

Article 19 of the Criminal Procedure Law of People's Republic of China (PRC)

The investigation of criminal cases shall be conducted by public security organs, except as otherwise provided by law.

Cases of private prosecution are directly accepted by the people's courts.

Article 110

Any unit or individual who discovers criminal facts or suspects has the right and obligation to report to the public security organ, the people's procuratorate or the people's court. The victim has the right to report and accuse the criminal facts or criminal suspects who infringe on his personal and property rights to the public security organs, people's procuratorates or people's courts.