First, the report letter or report materials
First of all, the whistleblower needs to write a detailed report letter or provide report materials, and clearly explain the contents, reasons and basis of the report. The tip-off letter should contain detailed information such as the basic information of the reported company, the specific facts, time and place suspected of tax evasion, so that the tax authorities can quickly understand the case and conduct an investigation.
Second, the relevant evidence materials
In addition to the report letter, the whistleblower should also provide evidence related to the content of the report. These evidences may include but not limited to the company's financial statements, tax returns, invoices, contracts, bank statements, etc. These evidences should prove that the company has tax evasion, as well as the specific amount and method of tax evasion.
Third, the identity certificate of the informant.
In order to ensure the authenticity of the report, journalists need to provide effective identification. This can be a copy or scanned copy of an ID card, passport or other valid documents. The identity information of the whistleblower will be protected and will not be disclosed to the reported company or other irrelevant personnel.
Fourth, other auxiliary materials
According to the specific circumstances, the whistleblower can also provide other auxiliary materials, such as photos, audio recordings and videos. It further proves that the company has tax evasion. These materials should be true, accurate and complete, and can be provided to the tax authorities for verification when necessary.
To sum up:
To report the company's tax evasion, it is necessary to provide a report letter or report materials, relevant evidence materials, identity certificates of informants and other auxiliary materials. The provision of these materials will help the tax authorities to fully understand the case, carry out effective investigations and deal with companies suspected of tax evasion according to law. At the same time, the whistleblower should also ensure that the materials provided are true, accurate and complete, and avoid legal responsibility for providing false materials.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 13 stipulates that any unit or individual has the right to report violations of tax laws and administrative regulations. The tax authorities shall keep confidential the informants and reward them in accordance with the provisions.
Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law
Article 96 stipulates that taxpayers, withholding agents, tax payment guarantors and tax authorities must first pay or remit taxes, late fees or provide corresponding guarantees in accordance with the tax authorities' tax payment decisions, and then they can apply for administrative reconsideration according to law; If he refuses to accept the decision of administrative reconsideration, he may bring a lawsuit to the people's court according to law. If a party refuses to accept the punishment decision, enforcement measures or tax preservation measures of the tax authorities, it may apply for administrative reconsideration or bring a lawsuit to the people's court according to law. If a party fails to apply for administrative reconsideration, bring a suit in a people's court or perform the punishment decision of the tax authorities within the time limit, the tax authorities that have made the punishment decision may take compulsory enforcement measures as stipulated in Article 40 of this Law, or apply to the people's court for compulsory enforcement.